V.S. Datey Insolvency & Bankruptcy Code

Taxmann’s Insolvency & Bankruptcy Code – Ready Reckoner (2026) by V.S. Datey is a comprehensive, practice-oriented guide designed to simplify the complex framework of insolvency and bankruptcy law in India. This book provides a structured and procedural understanding of the Insolvency and Bankruptcy Code, 2016, incorporating the latest amendments, rules, regulations, and judicial developments applicable as of 2026.

The Ready Reckoner covers the entire lifecycle of corporate insolvency, from initiation of insolvency proceedings and conduct of the Corporate Insolvency Resolution Process (CIRP) to approval of resolution plans, liquidation, and distribution of assets. Special emphasis is placed on fast-track insolvency, pre-packaged insolvency resolution process (PPIRP), voluntary liquidation, cross-border insolvency, offences and penalties, and insolvency of individuals and partnership firms.

Written in a concise, tabular, and easy-to-reference format, the book explains procedural steps, statutory timelines, compliance requirements, and roles of stakeholders such as resolution professionals, creditors, adjudicating authorities (NCLT/NCLAT), and registered valuers. It also addresses compromises, arrangements, amalgamations, and removal of company names from the register.

This Ready Reckoner is an indispensable reference for insolvency professionals, chartered accountants, company secretaries, advocates, bankers, lenders, corporate executives, and students seeking a practical and authoritative guide to the Insolvency and Bankruptcy Code.