The Insolvency and Bankruptcy Board of India (IBBI) on February 25, 2026, notified the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Amendment) Regulations, 2026, to further amend the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017.
The following has been stated: -
•In regulation 3, in sub-regulation (1), in clause (b), after sub-clause (ii), the following explanation shall be inserted, namely:-
“Explanation –For the purposes of this regulation, a registered valuer shall prepare the valuation report and maintain such documentation as per the format notified by the Board through circular.”
They shall come into force on February 25, 2026.
The detailed notification is given in the document below.
[Notification No.:F.No.IBBI/2025-26/GN/REG137]
