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Key Highlights of Protective Provisions to Stressed-Asset Buyers Under IBC (Second Amendment) Bill, 2019

December 24, 2019[2019] 112 taxmann.com 286 (Article)
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On Thursday, 12th December, 2019, the Insolvency and Bankruptcy Code (Second Amendment) Bill, 2019 was introduced in the Lok Sabha and the Bill, inter-alia, introduces many new provisions, most importantly the provisions which accord protection to stressed-asset buyers and also enhances the limit for home-buyers and debenture-holders (treated as financial creditors) for initiating corporate insolvency resolution process (CIRP) and this provision is proposed to be given retrospective effect.
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