Section 2(1)(a) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016

[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

(a)"books of the corporate debtor" means

(i)the books of account and the financial statements as defined in section 2(13) and 2(40) of the Companies Act, 2013,

(ii)the books of account as referred to in section 34 of the Limited Liability Partnership Act, 2008, or

(iii)the books of accounts as specified under the applicable law, as the case may be;

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