This book is a comprehensive commentary with pragmatic analysis of each section of the Insolvency and Bankruptcy Code 2016. The book contains latest Insolvency and Bankruptcy Amendment Ordinance 2018 and the third amendment to CIRP Regulations. This book also contains legislative history of each section including the Bankruptcy Law Reforms Committee Report, Joint Parliamentary Committee and Notes on Clauses. This book is a must have for insolvency and bankruptcy law practitioners, professionals, judges, chartered accountants, company secretaries, cost accountants, bankers, corporates and other entities including personal guarantors to corporate debtors covered under the spectrum of this Code.