Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 38(1)] [Section 38] [Entire Act] Union of India - Subsection Section 38(1)(a) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 (a)audited accounts of the liquidation, showing receipts and payments pertaining to liquidation since the liquidation commencement date; and