Glossary Terms

24

Jul'20

Credit guarantee

Credit guarantee is an assurance by an entity (guarantee giving firm) that if the debtor (loan obtained entity) doesn’t pay, …

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24

Jul'20

Private sector bank

“Private Sector Banks” means banks licensed to operate in India under Banking Regulation Act, 1949, other than Urban Co-operative Banks, …

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24

Jul'20

Faceless assessment

The Faceless assessment scheme for tax administration was launched by the Finance Minister in the Union Budget 2019 (July) to …

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24

Jul'20

Turant Customs

“Turant Customs” is a faceless assessment programme by the Central Board of Indirect Taxes and Customs (CBIC) aimed to facilitate ease …

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24

Jul'20

Dwell time (trade)

Dwell time is the time delay from the time the cargo arrives in the port and the time the goods …

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15

Aug'19

Liquidation

Liquidation of a corporate debtor involves the selling of its assets completely and the distribution of the sale proceeds among …

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15

Aug'19

Bankruptcy

Bankruptcy is a state for a company in which the company voluntarily goes to the court and officially declares that …

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15

Aug'19

Insolvency

Insolvency of a company is a situation when the company becomes incapable of recompensing its debts in the ordinary course …

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15

Aug'19

Resolution Plan

A resolution plan is a proposal that aims to provide a resolution to the problem of the corporate debtor’s insolvency …

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15

Aug'19

Committee of Creditors (CoC)

Committee of Creditors (CoC) under the IBC is a committee consisting of the financial creditors (commercial banks and other entities …

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