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UPSC Dictionary

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UPI processed 228.5 billion transactions in 2025, crossing 20 billion per month — making India the global leader in real-time digital payments.

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UPSC Dictionary

Insolvency and Bankruptcy Board of India

The Insolvency and Bankruptcy Board of India (IBBI) is a statutory regulatory body established on October 1, 2016, under the Insolvency and Bankruptcy Code, 2016 (IBC). It functions as the apex authority for overseeing and regulating insolvency and bankruptcy processes in India. The IBBI was created to solve the problem of fragmented laws and inefficient debt recovery, which resulted in prolonged recovery timelines and low recovery rates for creditors. Its establishment marked a shift to a creditor-driven, market-oriented, and time-bound insolvency resolution framework.

The IBBI operates under the Ministry of Corporate Affairs and possesses quasi-legislative, executive, and quasi-judicial powers. Its mechanism involves writing and enforcing rules for processes like Corporate Insolvency Resolution Process (CIRP), corporate liquidation, and individual bankruptcy. It regulates the profession by having oversight over Insolvency Professionals (IPs), Insolvency Professional Agencies (IPAs), and Information Utilities (IUs), including their registration and setting ethical standards.

The IBBI's work is intrinsically connected to the IBC, 2016, which consolidated and amended earlier laws like the Sick Industrial Companies (Special Provisions) Act, 1985. It coordinates with the adjudicating authorities: the National Company Law Tribunal (NCLT) for companies and the Debt Recovery Tribunal (DRT) for individuals.

Recently, the Insolvency and Bankruptcy Code (Amendment) Act, 2026, which received the President's assent on April 6, 2026, introduced significant changes. These amendments include a new Creditor-initiated Insolvency Resolution Process (CIIRP) and a mandate for the NCLT to admit or reject an application under Section 7(5) within 14 days. Furthermore, the amended Section 34(4) bars the resolution professional who conducted the CIRP from being appointed as the liquidator for the same corporate debtor.

References

  • cleartax.in
  • wikipedia.org
  • ibbi.gov.in
  • gktoday.in
  • byjus.com
  • drishtiias.com
  • lawx.in
  • taxmann.com
  • indiatimes.com
  • law.asia
  • ibbi.gov.in
  • economictimes.com
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