Rule 168 says "any other person" who verifies a return under section 265 [Table: Sl. Nos. 3 and 9] is the person appointed by the Adjudicating Authority as interim resolution professional, resolution professional or liquidator under the Insolvency and Bankruptcy Code, 2016.
168
Rules 2026 · Rule 168
Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
Rules 131-200
The rule. For verifying a return under section 265 [Table: Sl. Nos. 3 and 9], "any other person" is the person appointed by the Adjudicating Authority to discharge the duties of an interim resolution professional, a resolution professional or a liquidator, as the case may be, under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations under it (sub-rule 1). "Adjudicating Authority" has the meaning in section 5(1) of that Code (sub-rule 2).