(1) The Board may, by notification, make regulations consistent with this Code and the rules made thereunder, to carry out the provisions of this Code.
     (2) In particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:--
     (a) the form and the manner of accepting electronic submission of financial information under sub-clause (a) of clause (9) of section 3;
     (b) the persons to whom access to information stored with the information utility may be provided under sub-clause (d) of clause (9) of section 3;
     (c) the other information under sub-clause (f) of clause (13) of section 3;
     (d) the other costs under clause (e) of sub-section (13) of section 5;
     (e) the cost incurred by the liquidator during the period of liquidation which shall be liquidation cost under sub-section (16) of section 5;
     ¹[(ea) the other costs under sub-clause (e) of clause (23C) of section 5;]
     (f) the other record or evidence of default under clause (a), and any other information under clause (c), of sub-section (3) of section 7;
     ²*                             *                                 *                                 *                                 *
     (h) the period under clause (a) of sub-section (3) of section 10;
         (i) the supply of essential goods or services to the corporate debtor under sub-section (2) of section 14;
         ³[(ia) circumstances in which supply of critical goods or services may be terminated, suspended or interrupted during the period of moratorium under sub-section (2A) of section 14;]
         (j) the manner of making public announcement under sub-section (2) of section 15;
     ⁴[(ja) the last date for submission of claims under clause (c) of sub-section (1) of section 15;]
         (k) the manner of taking action and the restrictions thereof under clause (b) of sub-section (2) of section 17;
         (l) the other persons under clause (d) of sub-section (2) of section 17;
         (m) the other matters under clause (d) of sub-section (2) of section 17;
         (n) the other matters under sub-clause (iv) of clause (a), and the other duties to be performed by the interim resolution professional under clause (g), of section 18;
         ⁴[(na) the number of creditors within a class of creditors under clause (b) of sub-section (6A) of section 21;
         (nb) the remuneration payable to authorised representative under clause (ii) of the proviso to sub-section (6B) of section 21;
         (nc) the manner of voting and determining the voting share in respect of financial debts under sub-section (7) of section 21;]
     (o) the persons who shall comprise the committee of creditors, the functions to be exercised such committee and the manner in which functions shall be exercised under the proviso to sub-section (8) of section 21;
     (p) the other electronic means by which the members of the committee of creditors may meet under sub-section (1) of section 24;
     (q) the manner of assigning voting share to each creditor under sub-section (7) of section 24;
     (r) the manner of conducting the meetings of the committee of creditors under sub-section (8) of section 24;
     (s) the manner of appointing accountants, lawyers and other advisors under clause (d) of sub-section (2) of section 25;
     ⁵[(sa) other conditions under clause (h) of sub-section (2) of section 25;]
     (t) the other actions under clause (k) of sub-section (2) of section 25;
     (u) the form and the manner in which an information memorandum shall be prepared by the resolution professional sub-section (1) of section 29;
     (v) the other matter pertaining to the corporate debtor under the Explanation to sub-section (2) of section 29;
     (w) the manner of making payment of insolvency resolution process costs under clause (a), the manner of ⁶[payment of debts] under clause (b), and the other requirements to which a resolution plan shall conform to under clause (d), of sub-section (2) of section 30;
     ⁷[(wa) other requirements under sub-section (4) of section 30;].
     (x) the fee for the conduct of the liquidation proceedings and proportion to the value of the liquidation estate assets under sub-section (8) of section 34;
     (y) the manner of evaluating the assets and property of the corporate debtor under clause (c), the manner of selling property in parcels under clause (f), the manner of reporting progress of the liquidation process under clause (n), and the other functions to be performed under clause (o), of sub-section (1) of section 35;
     (z) the manner of making the records available to other stakeholders under sub-section (2) of section 35;
     (za) the other means under clause (a) of sub-section (3) of section 36;
     (zb) the other assets under clause (e) of sub-section (4) of section 36;
     (zc) the other source under clause (g) of sub-section (1) of section 37;
     (zd) the manner of providing financial information relating to the corporate debtor under sub-section (2) of section 37;
     (ze) the form, the manner and the supporting documents to be submitted by operational creditor to prove the claim under sub-section (3) of section 38;
     (zf) the time within which the liquidator shall verify the claims under sub-section (1) of section 39;
     (zg) the manner of determining the value of claims under section 41;
     (zh) the manner of relinquishing security interest to the liquidation estate and receiving proceeds from the sale of assets by the liquidator under clause (a), and the manner of realising security interest under clause (b) of sub-section (1) of section 52;
     (zi) the other means under clause (b) of sub-section (3) of section 52;
     (zj) the manner in which secured creditor shall be paid by the liquidator under sub-section (9) of section 52;
     (zk) the period and the manner of distribution of proceeds of sale under sub-section (1) of section 53;
     ⁸[(zka) such number of financial creditors and the manner of proposing the insolvency professional, and the form for approving such insolvency professional by the financial creditors under clause (e), the persons who shall provide approval under the proviso to clause (e), the form for making a declaration under clause (f) of sub-section (2) of section 54A;
    (zkb) the form for obtaining approval from financial creditors under sub-section (3), and the persons who shall provide approval under the proviso to sub-section (3) of section 54A;
    (zkc) the other conditions for the base resolution plan under clause (c), and such information and documents under clause (d) of sub-section (4) of section 54A;
    (zkd) the form in which the report is to be prepared under clause (a), such reports and other documents under clause (b), and such other duties under clause (c) of sub-section (1), and the manner of determining and bearing the fees in sub-section (3) of section 54B;
    (zke) the form for providing written consent of the insolvency professional under clause (b), the form for declaration under clause (c), the information relating to books of account and such other documents relating to such period under clause (d) of sub-section (3) of section 54C;
    (zkf) the form and manner for making application for termination of the pre-packaged insolvency resolution process under sub-section (3) of section 54D;
    (zkg) the form and manner of making public announcement under clause (c) of sub-section (1) of section 54E;
    (zkh) the manner of confirming the list of claims under clause (a), the manner of informing creditors under clause (b), the manner of maintaining an updated list of claims under clause (c), the form and manner of preparing the information memorandum under clause (g), and such other duties under clause (i) of sub-section (2) of section 54F;
    (zki) such other persons under clause (c), the manner of appointing accountants, legal or other professionals under clause (e), such other matters under sub-clause (iv) of clause (f) and the manner of taking other actions under clause (g) of sub-section (3) of section 54F;
    (zkj) the manner of determination of fees and expenses as may be incurred by the resolution professional under sub-section (6) of section 54F;
    (zkk) the manner of bearing fees and expenses under sub-section (7) of section 54F;
    (zkl) the form and manner of list of claims and preliminary information memorandum under sub-section (1) of section 54G;
    (zkm) the conditions under clause (a) of section 54H;
    (zkn) the manner of alteration of the composition of the committee of creditors under the proviso to sub-section (1) of section 54-I;
    (zko) the form and manner of making application under sub-section (1) of section 54J;
    (zkp) the manner of inviting prospective resolution applicants under sub-section (5) of section 54K;
    (zkq) the other conditions under sub-section (6) of section 54K;
    (zkr) the conditions under clause (a) and the manner of providing the basis for evaluation of resolution plans and the information referred to in section 29 under sub-section (7) of section 54K;
    (zks) the conditions under the proviso to sub-section (10) of section 54K;
    (zkt) the manner and conditions under sub-section (11) of section 54K;
    (zku) the form and manner of filing application under the proviso to sub-section (12) of section 54K;
    (zkv) the other requirements under sub-section (13) of section 54K;
    (zkw) the form for submission of written consent under clause (b) of sub-section (2) of section 54-O;]
     (zl) the other means under clause (a) and the other information under clause (b) of section 57;
     (zm) the conditions and procedural requirements under sub-section (2) of section 59;
     (zn) the details and the documents required to be submitted under sub-section (7) of section 95;
     (zo) the other matters under clause (c) of sub-section (3) of section 105;
     (zp) the manner and form of proxy voting under sub-section (4) of section 107;
     (zq) the manner of assigning voting share to creditor under sub-section (2) of section 109;
     (zr) the manner and form of proxy voting under sub-section (3) of section 133;
     (zs) the fee to be charged under sub-section (1) of section 144;
     (zt) the appointment of other officers and employees under sub-section (2), and the salaries and allowances payable to, and other terms and conditions of service of, such officers and employees of the Board under sub-section (3), of section 194;
     (zu) the other information under clause (i) of sub-section (1) of section 196;
     (zv) the intervals in which the periodic study, research and audit of the functioning and performance of the insolvency professional agencies, insolvency professionals and information utilities under clause (r), and mechanism for disposal of assets under clause (t), of sub-section (1) of section 196;
     (zw) the place and the time for discovery and production of books of account and other documents under clause (i) of sub-section (3) of section 196;
     (zx) the other committees to be constituted by the Board and the other members of such committees under section 197;
     (zy) the other persons under clause (b) and clause (d) of section 200;
     (zz) the form and the manner of application for registration, the particulars to be contained therein and the fee it shall accompany under sub-section (1) of section 201;
     (zza) the form and manner of issuing a certificate of registration and the terms and conditions thereof, under sub-section (3) of section 201;
     (zzb) the manner of renewal of the certificate of registration and the fee therefor, under sub-section (4) of section 201;
     (zzc) the other ground under clause (d) of sub-section (5) of section 201;
     (zzd) the form of appeal to the National Company Law Appellate Tribunal, the period within which it shall be filed under section 202;
     (zze) the other information under clause (g) of section 204;
     (zzf) the other grounds under Explanation to section 196;
     (zzg) the setting up of a governing board for its internal governance and management under clause (e), the curriculum under clause (l), the manner of conducting examination under clause (m) , of section 196;
     (zzh) the time within which, the manner in which, and the fee for registration of insolvency professional under sub-section (1) of section 207;
     (zzi) the categories of professionals or persons, the qualifications and experience and the fields under sub-section (2) of section 207;
     (zzj) the manner and the conditions subject to which the insolvency professional shall perform his function under clause (f) of sub-section (2) of section 208;
     (zzk) the form and manner in which, and the fee for registration of information utility under sub-section (1) of section 210;
     (zzl) the form and manner for issuing certificate of registration and the terms and conditions thereof, under sub-section (3) of section 210;
     (zzm) the manner of renewal of the certificate of registration and the fee therefor, under sub-section (4) of section 210;
     (zzn) the other ground under clause (d) of sub-section (5) of section 210;
     (zzo) the form, the period and the manner of filing appeal to the National Company Law Appellate Tribunal under section 211;
     (zzp) the number of independent members under section 212;
     (zzq) the services to be provided by information utility and the terms and conditions under section 213;
     (zzr) the form and manner of accepting electronic submissions of financial information under clause (b) and clause (c) of section 214;
     (zzs) the minimum service quality standards under clause (d) of section 214;
     (zzt) the information to be accessed and the manner of accessing such information under clause (f) of section 214;
     (zzu) the statistical information to be published under clause (g) of section 214;
     (zzv) the form, the fee and the manner for submitting or accessing information under sub-section (1) of section 215;
     (zzw) the form and manner for submitting financial information and information relating to assets under sub-section (2) of section 215;
     (zzx) the manner and the time within which financial information may be updated or modified or rectified under section 216;
     (zzy) the form, manner and time of filing complaint under section 217;
     (zzz) the time and manner of carrying out inspection or investigation under sub-section (2) of section 218;
     (zzza) the manner of carrying out inspection of insolvency professional agency or insolvency professional or information utility and the time for giving reply under section 219;
     (zzzb) the procedure for claiming restitution under sub-section (6), the period within which such restitution may be claimed and the manner in which restitution of amount may be made under sub-section (7) of section 220;
     (zzzc) the other funds of clause (c) of sub-section (1) of section 222.