Section 4 in Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
4. Access to books.
(1)Without prejudice to section 17(2)(d), the interim resolution professional may access the books of account, records and other relevant documents and information, to the extent relevant for discharging his duties under the Code, of the corporate debtor held with-(a)depositories of securities;(b)professional advisors of the corporate debtor;(c)information utilities;(d)other registries that records the ownership of assets;(e)members, promoters, partners, board of directors and joint venture partners of the corporate debtor; and(f)contractual counterparties of the corporate debtor.
