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I01 — IBC Framework Map

I01 IBC Framework Map decoded in simple Finin2min style.

I01 — IBC Framework Map

Objects, institutions, NCLT/NCLAT, IBBI, IPs, IUs and CoC

1. Legal provision map

This page maps the core Act/Code/regulation theme for IBC Framework Map. It should be read with the latest official rules, circulars, master directions and amendments listed in the source note.

2. Simple explanation

The IBC runs on five institutions working together, not one: the NCLT (National Company Law Tribunal) is the Adjudicating Authority that actually admits or rejects an insolvency application; the NCLAT hears appeals from NCLT orders; the IBBI (Insolvency and Bankruptcy Board of India) regulates the profession and process itself — registering and disciplining Insolvency Professionals, and framing the detailed CIRP/liquidation Regulations under the Code; an Insolvency Professional (IP) is the individual who actually runs the process on the ground, first as an Interim Resolution Professional (IRP) and then, once confirmed, as the Resolution Professional (RP); and an Information Utility (IU) — currently NeSL (National E-Governance Services Limited) — stores authenticated debt and default records that a creditor can rely on as evidence without separately proving the debt from scratch in every proceeding.

3. Rule/circular overlay

Rules, regulations, notifications, master circulars and FAQs convert the main statute into operational compliance. The upload workflow should refresh this page whenever the regulator releases a new amendment, circular or format.

4. Practical examples

Example: A vendor deciding whether to pursue recovery through IBC should first confirm which institution actually does what: file the Section 9 application with the NCLT (not the IBBI, which does not adjudicate individual cases), expect the IRP named in that order to be an IBBI-registered professional, and pull the debtor's authenticated default record from an Information Utility if one already exists — this alone can remove a dispute over whether the debt and default are proven.

5. Exceptions and risk flags

  • Do not apply central guidance without checking entity/category/state-specific applicability.
  • Check effective dates and transition provisions.
  • Maintain evidence trail: board notes, HR/payroll records, KYC files, exchange filings, claim documents or legal notices as applicable.

6. Q&A and exam points

QuestionFinin2min answer
What is the first step?Identify applicability and legal source hierarchy.
What is the common mistake?Using a summary without checking the latest official text and specific facts.
What should students remember?Definition + threshold + timeline + authority + consequence.

7. Finin2min cheat sheet

I01 memory line: IBC Framework Map is best understood through four lenses — who is covered, what obligation applies, by when, and what evidence proves compliance.

8. Who actually sits on the Committee of Creditors, and what it can decide

The CoC is made up of financial creditors only (Section 21) — operational creditors do not get a vote on it, though they must be represented and heard at CoC meetings where their dues exceed 10% of the total debt. Two voting thresholds matter in practice: 66% of voting share is required to approve a resolution plan, extend the CIRP timeline, or replace the Resolution Professional (Section 30(4)); a lower 51% of voting share is enough for routine decisions on keeping the corporate debtor running as a going concern during the process. A resolution plan approved by the requisite 66% majority binds every stakeholder, including financial and operational creditors who voted against it or did not vote at all.

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© 2026 Finin2min · Author: CA Nikhil Gupta · Reviewed by CA Nikhil Gupta · Last reviewed 4 September 2026.