Section 52(28) in The Insolvency and Bankruptcy Board of India (Employees' Service) Regulations, 2017
(28)On the conclusion of the inquiry, the Inquiry Officer shall prepare a report which shall contain the following:-(a)a gist of the articles of charge and the statement of the imputations of misconduct or misbehavior;(b)a gist of the defence of the employee in respect of each article of charge;(c)an assessment of the evidence in respect of each article of charge; and(d)the findings on each article of charge and the reasons therefor.Explanation: If, in the opinion of the Inquiry Officer the proceedings of the inquiry establish any article of charge different from the original article of charge, it may record its findings on such article of charge:Provided that the findings on such article of charge shall not be recorded unless the employee has either admitted the facts on which such article of charge is based or has had a reasonable opportunity of defending himself against such article of charge.
