Income Tax Department

Ministry of Finance, Government of India

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Rule Number 254

Appearance by Authorised Representative in certain cases

Rule Number

254

Upload Date

08/01/2026

Appearance by Authorised Representative in certain cases.

254. For the purposes of section 515(3)(a)(ix), any other person, in respect of a company or a limited liability partnership, shall be the person appointed by the Adjudicating Authority for discharging the duties and functions of an interim resolution professional, a resolution professional, or a liquidator, as the case may be, under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) and the rules and regulations made thereunder.

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