March 20, 2026
Submitted By: Vaibhav Tripathi
Circular - Clarification regarding requirement of seeking No Objection Certificate or No Dues Certificate from the Income Tax Department during Voluntary Liquidation Process under the Insolvency and Bankruptcy Code, 2016 (Code)
To expedite voluntary liquidations, this IBBI circular clarifies that Insolvency Professionals are not required to seek a 'No Objection Certificate' (NOC) or 'No Dues Certificate' (NDC) from the Income Tax Department, saving substantial time in the process.
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