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Contents

VOLUME 71 NO. 6 PAGES -132 DECEMBER 2022 `100

VOLUME 71 NO. 6 PAGES -132 DECEMBER 2022

JOU R NAL OF TH E I N STITUTE OF CHARTE R E D ACCOU NTANTS OF I N D IA

DECEMBER 2022
IN THIS ISSUE... Insolvency and Bankruptcy Code –

One Code with Many Solutions

WCOA 2022
608 World Congress of Accountants 2022: Building Trust
ICAI - SET UP BY AN ACT OF PARLIAMENT
Enabling Sustainability - A Report

THEME
635 A journey of Insolvency and
Bankruptcy Code (IBC)
VOICE - CA. (Dr.) Ashok Kumar Mishra

583 Editorial
- Insolvency and Bankruptcy Code- One Code with Many
639 Treatment of Attachment Orders under the Indian
Insolvency Regime
Solutions
- CA. Vijaykumar Iyer and Amritam Anand
586 From the President
643 Demystifying Going Concern Revival under
Insolvency and Bankruptcy Code, 2016 - CIRP vs
MEMBERS Liquidation Process
- CA. S. Badri Narayanan and CA. Ojass Modi
589 Photographs

593 Know Your Ethics 653 Even proceedings under section 7

can be initiated against Corporate
596 Opinion - Timing of capitalisation of transmission Debtor and co-borrowers though
lines and sub-stations as an item of Property, Plant and the recovery cannot be more than
Equipment from capital-work-in-progress and also in its total outstanding put together
case of modernisation work
- CA. Dinesh Gopal Mundada
699 Classifieds

657 Valuation: The Fulcrum of IBC

- CA. Mangesh Pandurang Kinare and
UPDATES CA. Sarika Singhal
699 Accountant’s Browser
664 IBC- the much talked about
700 Legal Updates Legislation and the road built
towards Resolution and certainty
- Legal Decisions - CA. Durgesh Kumar Kabra and
- Circulars and Notifications CA. Sripriya Kumar

4 THE CHARTERED ACCOUNTANT DECEMBER 2022 www.icai.org

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Contents

VOLUME 71 NO. 6 PAGES -132 DECEMBER 2022 `100 EDITOR-IN-CHIEF CA.(DR.) DEBASHIS MITRA
President
JOINT EDITOR CA. ANIKET SUNIL TALATI
Vice-President
MEMBERS CA. VISHAL DOSHI
CA. MANGESH PANDURANG KINARE
JOU R NAL OF TH E I N STITUTE OF CHARTE R E D ACCOU NTANTS OF I N D IA
CA. PRITI SAVLA
CA. RAJENDRA KUMAR P

SPECIAL WRITE-UP CA. SRIPRIYA KUMAR

CA. RANJEET KUMAR AGARWAL

673 A “Day in the Life” of a CA. ABHAY CHHAJED

CA. PRAKASH SHARMA
Sustainability Reporting Senior CA. KEMISHA SONI
Manager CA. HANS RAJ CHUGH
- Anne-Marie Vitale CA. (DR.) RAJ CHAWLA
CA. CHARANJOT SINGH NANDA
CA. (DR.) SANJEEV KUMAR SINGHAL

TAXATION DR. P. C. JAIN

CA. M. DEVARAJA REDDY

679 The Income Tax Slabs Conundrum CA. VENKATESWARA RAO SUBRAMANIAM
CA. RAKESH HARIBHAI JAVIYA
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ASSISTANT SECRETARY KUNAL SHARMA

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