This document is the official gazette notification for The Insolvency and Bankruptcy Code (Amendment) Act, 2020. It details specific amendments made to the Insolvency and Bankruptcy Code, 2016. Key changes include modifications to the process for financial creditors, particularly real estate allottees, filing applications, clarifications on moratorium periods, and provisions regarding liability for offences committed before the insolvency resolution process. This is essential reading for legal professionals, businesses, and stakeholders involved in insolvency and bankruptcy proceedings in India.