The Insolvency and Bankruptcy Board of India (IBBI) on February 25, 2026, issued the Insolvency and Bankruptcy Board of India (Bankruptcy Process for Personal Guarantors to Corporate Debtors) (Amendment) Regulations, 2026.
The following amendments have been stated:
• In regulation 30, in sub-regulation (2), for the words “internationally accepted valuation standards” the words “such valuation standards as notified by the Board through circular” shall be substituted.
• In the principal regulations, in regulation 30, after sub-regulation (4), the following shall be inserted, namely:-
“(5) 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.
[Notification No. IBBI/2025-26/GN/REG139]
