IBBI Corporate Insolvency Resolution Process Regulations Amendment · IBBI/2016-17/GN/REG004
IBBI regulation IBBI/2016-17/GN/REG004 · 25 Feb 2026
Official title
IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (Amended upto 25-02-2026)
Official record
Open source pageSummary
Check the official recordWhat changed
The Insolvency and Bankruptcy Board of India updated the definition of fair value for corporate debtors. The new definition clarifies that the estimated realizable value includes the total value of all tangible and intangible assets and their underlying synergies. This amendment applies to the insolvency resolution process for corporate persons. The change takes effect immediately.
What you must do
- Registered valuers must compute the fair value of the corporate debtor by accounting for all tangible and intangible assets and their underlying synergies.
Key dates
- Effective from
- 25 Feb 2026
- Commencement of the amendment
- 25 Feb 2026
Document text
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Source details
- Source
- Insolvency and Bankruptcy Board of India
- Type
- regulation
- Published by source
- 25 Feb 2026
- Document number
- IBBI/2016-17/GN/REG004
- Issuing division
- Insolvency and Bankruptcy Board of India
- Effective date
- 25 Feb 2026
- Coverage area
- insolvency