This 2026 edition of The Insolvency and Bankruptcy Code, 2016 (Act 31 of 2016, dated 28-5-2016), published by Commercial Law Publishers, presents the updated and authoritative statutory framework governing insolvency resolution, liquidation, and bankruptcy proceedings in India. The text incorporates all amendments introduced by The Insolvency and Bankruptcy Code (Amendment) Act, 2021 (Act 26 of 2021), effective from 4-4-2021, ensuring full alignment with the law as currently in force. The book contains the bare Act with short comments, preserving the precise legislative language while offering concise explanatory notes for ease of understanding and practical use. Along with the principal Code, this edition comprehensively includes the relevant rules and regulations notified under the Code, such as provisions relating to applications before adjudicating authorities, service conditions of IBBI functionaries, annual reporting, statement of accounts, resolution processes for corporate persons, personal guarantors and individuals, liquidation proceedings, financial service providers, and the pre-packaged insolvency resolution process. Designed as a dependable legal reference, this volume is especially useful for law students, judicial services candidates, insolvency professionals, chartered accountants, company secretaries, bankers, academicians, and legal practitioners dealing with corporate and individual insolvency matters. Accurate, current, and practitioner-oriented, this edition serves as a comprehensive guide to India’s insolvency and bankruptcy law regime.