Section – 2, Insolvency and Bankruptcy Code, 2016


2. The provisions of this Code shall apply to—

1(a) any company incorporated under the Companies Act, 2013 (18 of 2013) or under any previous company law;
1(b) any other company governed by any special Act for the time being in force, except in so far as the said provisions are inconsistent with the provisions of such special Act;
1(c) any Limited Liability Partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009);
1(d) such other body incorporated under any law for the time being in force, as the Central Government may, by notification, specify in this behalf; 2[***]
3 (e) personal guarantors to corporate debtors;
(f) partnership firms and proprietorship firms; and
(g) individuals, other than persons referred to in clause (e),]

in relation to their insolvency, liquidation, voluntary liquidation or bankruptcy, as the case may be.