Finance Bill 2022: Impact on IBC and M&A
- News|Blog|Insolvency and Bankruptcy Code|
- < 1 minute
- By Taxmann
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- Last Updated on 28 February, 2022
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[2022] 135 taxmann.com 279 (Article)
The Insolvency and Bankruptcy Code, 2016 (IBC) is one of the highly discussed and updated upon law in the Parliaments, in the court of law across the country and also amongst the Professionals as well. This law is evolving over the time, which has resulted into various amendments in the IBC as well as corresponding amendments in other law of the country to serve the overall purpose and intent of the code. Further, the last amendment to effect the changes of resolution plan was brought via The Finance Act, 2018 when it was made mandatory to hear the Principal Commissioner or Commissioner and there objections could be considered.
With the above backgrounds, the authors seeks to highlight and discuss the amendments proposed in the Income Tax Act by Finance Bill 2022.
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