Insolvency and Bankruptcy Code, 2016 · Chapter III: Liquidation Process
Section 41: Determination of valuation of claims
The liquidator shall determine the value of claims admitted under section 40 in such manner as may be specified by the Board.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 12 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.