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G.S.R. 423(E).—In exercise of the powers conferred by clause (zh) of sub- section (2) of section 239 read with sub-section (1) of section 223 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement.- (1) These rules may be called the Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.