Section 12 in Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) Regulations, 2016
12. Please provide audited financial statements of:
(a)a company holding more than 10% of the share capital of the applicant (if any),(b)a company who is in control of the applicant (if any),(c)promoter company (if any),(d)the applicant,of the last three years or from the date of incorporation of the company, whichever is less.
