Correct Answer: (c) 2016
Solution:Parliament has passed the Insolvency and Bankruptcy Code (Amendment) Bill, Approved 2019, under which several amendments have been made in the Insolvency and Bankruptcy Code, 2016. Under this amendment, a new section 32A has been inserted in the Insolvency and Bankruptcy Code, 2016. The Bankruptcy Code (Amendment) Act 2021 has come into force with effect from April 4, 2021.