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The Insolvency and Bankruptcy Code, 2016 is a watershed legislation in the economic history of the country. Coming, as it did, when the economy was struggling with mounting cases of unresolved non-performing assets, it strove to better the legal and institutional machinery dealing with debt default. Almost a year and half later, in late November 2017, an ordinance has been promulgated addressing concerns of non-compliance and misuse of the law. In this context, a stock taking of the law and its implications becomes imperative.

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