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LatestAccounting And Audit 24 July 2026

IBC Moratorium Update

The moratorium under Section 14 of the IBC has never been absolute and has undergone amendments in 2026, with certain exceptions and scope, as discussed by CA Bhanwar Borana, and its implications on enforcement action are significant, affecting various stakeholders in the process

The moratorium under Section 14 of the Insolvency and Bankruptcy Code (IBC) has been a topic of discussion among experts. *Key aspects* of the moratorium include:
- enforcement action
- certain exceptions
- scope of the moratorium,
as discussed by *CA Bhanwar Borana*.
The 2026 amendments have brought significant changes to the moratorium, with implications for various stakeholders in the process.
For more information, refer to the original article

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