Section 12(1) in The Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017
(1)The show-cause notice shall be in writing and shall state-(a)the provisions of the Code under which it has been issued;(b)the details of the alleged facts;(c)the details of the evidence in support of the alleged facts;(d)the provisions of the Code, or the rules, regulations or guidelines made thereunder, allegedly violated;(e)the actions or directions that the Board proposes to take or issue, if the allegations are established; and(f)the time within which the notice may make written submission.
