The Insolvency and Bankruptcy Code (Amendment) Act, 2026 (Act) received presidential assent on 6 April 2026, and was published in the Official Gazette as Act No. 6 of 2026. It introduces major reforms, the salient features of which are summarised below:

April 07, 2026 The Insolvency and Bankruptcy Code (Amendment) Act, 2026 The Amendment Bill has now been approved by the Parliament post the report of the Select Committee as the Insolvency and Bankruptcy Code (Amendment) Act, 2026 (Act). Once in effect, the Act makes significant amendments to the Insolvency and Bankruptcy Code, 2016 (IBC) introducing several new concepts and tweaking existing concepts in light of difficulties faced to make the IBC more efficient. This note sets out a summary of the key changes. A. Corporate Insolvency 1.

r1//./r2Capital Market06Dispute Resolution11Fintech20International Trade/ WTO27Ministry of Corporate Affairs (MCA)34Restructuring and Insolvency45Sports and Gaming49White Collar Crime03Competition Law08Employment Law15Infrastructure and Energy24Media and entertainment31RBI & FEMA40RERA47Technology51r3MASTER CIRCULAR FOR ISSUE OF CAPITAL ANDDISCLOSURE REQUIREMENTSThe Securities and Exchange Board of India (“SEBI”) hasissued an updated Master Circular1for Issue of Capital andDisclosure Requirements (“SEBI ICDR Master Circular”),consolidating all extant circulars and directions issued unde

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Under the Insolvency and Bankruptcy Code, 2016 (“IBC”),the approval of a resolution plan under Section 31 of the IBC is statutorily binding on the corporate debtor, its creditors, and other stakeholders to the restructured arrangement embodied in the plan.

Introduction

Introduction

Introduction

Introduction

The Insolvency and Bankruptcy Code, 2016 (“IBC”) which came into force on December 1, 2016, marked a decisive shift in India’s approach to insolvency and its resolution.