Section 5(13) in Insolvency And Bankruptcy Code, 2016
(13)"insolvency resolution process costs" means-(a)the amount of any interim finance and the costs incurred in raising such finance;(b)the fees payable to any person acting as a resolution professional;(c)any costs incurred by the resolution professional in running the business of the corporate debtor as a going concern;(d)any costs incurred at the expense of the Government to facilitate the insolvency resolution process; and(e)any other costs as may be specified by the Board;
