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 9(1)] [Section 9] [Entire Act] Union of India - Subsection Section 9(1)(b) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 (b)the estimates of its assets and liabilities as on the liquidation commencement date based on the books of the corporate person: