Wrongful trading now has a statutory definition under the IBC from 26 May 2026. What the reworked section 66 regime means for director liability in India.

Whether non-compete, confidentiality and non-solicitation clauses survive a resolution plan change of control, and what a resolution applicant should require.

Drafting insolvency risk clauses into Indian vendor onboarding contracts: credit support, tooling title, escrow, set-off, and what actually survives a CIRP.

How an IP licence fares when the licensor enters CIRP under the IBC: executory contracts, ipso facto rights, section 31 plan transfers and the drafting fixes.

How Indian franchisees should handle a franchisor's CIRP: termination limits, trade mark licences, deposits and the section 31(6) extinguishment of claims.

A counterparty paying a company in CIRP still owes Chapter XVII-B duties. How TDS, section 194Q, section 197 and section 178 work when the payee is insolvent.

How an unpaid supplier files a Form B claim when a customer enters CIRP, the fourteen day deadline, late claims, and why post-admission supply ranks first.

When a vendor or customer enters CIRP, must a listed company disclose it? Regulation 30 materiality thresholds, timelines and the Para A versus Para B line.

Related-party loan recovery when a group subsidiary enters CIRP: section 21(2) voting exclusion, section 53 rank, avoidance risk and how to structure funding.

How PPAs fare when a generator or a discom fails: Gujarat Urja, NCLT versus regulatory jurisdiction, late payment surcharge recovery and resolution plans.

What happens to a joint venture agreement, its exit clauses and board quorum when one JV partner enters CIRP under the IBC, and the solvent partner's real options.

Section 59(5A) of the IBC lets a voluntary liquidation be terminated from 26 May 2026. Approvals, timelines, filings and what termination does not undo.

Where a GST vendor fails and enters liquidation, sections 16(2)(aa) and 16(2)(c), rule 37 and rule 37A decide whether the recipient keeps its input tax credit.

Expected credit loss provisioning under Ind AS 109 when a debtor enters CIRP: what legal can confirm at each stage and how it changes the ECL estimate.

What an acquirer inherits after a resolution plan closes: employee continuity, slump sale transfers, section 53 ranking, and provident fund, pension and gratuity dues.

Whether payment aggregator escrow funds fall into a marketplace seller's insolvency estate, plus refunds, fulfilment centre stock and platform claims.

How to draft insolvency termination rights that survive in India: the Gujarat Urja doctrine, the limits of section 14, and a CIRP trigger-by-trigger table.

Who is the Data Fiduciary under the DPDP Act when a subsidiary enters CIRP, how erasure conflicts with IBC record retention, and what the parent must track.

How D&O policies respond when a company enters CIRP in India: Side A cover, insolvency exclusions, change of control, run-off periods and claims notification.

A supplier entering CIRP is rarely a force majeure event. How section 32, section 56 and the section 14 moratorium interact, and what buyers should do.