Section 21 in Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016
21. An insolvency professional must ensure that confidentiality of the information relating to the insolvency resolution process, liquidation or bankruptcy process, as the case may be, is maintained at all times. However, this shall not prevent him from disclosing any information with the consent of the relevant parties or required by law.
