Section 19 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 19 obliges the people who know the corporate debtor's affairs to help the interim resolution professional, and lets the professional ask the Adjudicating Authority for directions if they do not. This article reads it as per the IBBI consolidated text of the Code amended up to 12 August 2021, and then sets out how the Insolvency and Bankruptcy Code (Amendment) Act, 2026 widens it.
The personnel of the corporate debtor, its promoters or any other person associated with its management must extend all assistance and cooperation to the interim resolution professional. If anyone does not, the professional may apply to the Adjudicating Authority for necessary directions, and the Authority shall by order direct compliance. The 2026 Act widens the class to anyone who is or has been personnel or engaged under a contract for service, and covers the resolution professional too.
Sub-section (1): the duty
As printed in the consolidated text, the heading is "Personnel to extend co-operation to interim resolution professional". Section 19(1) says: "The personnel of the corporate debtor, its promoters or any other person associated with the management of the corporate debtor shall extend all assistance and cooperation to the interim resolution professional as may be required by him in managing the affairs of the corporate debtor."
"Personnel" is defined in section 5(23) as including "the directors, managers, key managerial personnel, designated partners and employees, if any, of the corporate debtor"; see our article on section 5(12) onwards. Three groups are named: personnel, promoters and "any other person associated with the management". The duty is measured by what the professional "may require" for managing the affairs.
If you are a promoter or former manager being asked for papers and unsure how far the duty goes, an early legal dispute resolution review of the request is useful before you respond.
Sub-sections (2) and (3): non-cooperation and directions
Section 19(2): where any personnel of the corporate debtor, its promoter or any other person required to assist or cooperate "does not assist or cooperate, the interim resolution professional may make an application to the Adjudicating Authority for necessary directions."
Section 19(3): the Adjudicating Authority, on receiving that application, "shall by an order, direct such personnel or other person to comply with the instructions of the resolution professional and to cooperate with him in collection of information and management of the corporate debtor."
Two features stand out. The Authority "shall" direct on receipt of an application, so the section is mandatory in form. And the direction covers "collection of information and management of the corporate debtor". The text of sub-section (3) says "resolution professional" where sub-section (2) says "interim resolution professional"; the 2026 Act makes the reference uniform (see below).
Example. Joshi Textiles Private Limited has been admitted. Its promoter holds the original ledgers at a private office and declines to hand them over. The interim resolution professional applies under section 19(2). The Adjudicating Authority, on receiving the application, shall by order direct the promoter to comply and cooperate.
Where section 19 is used elsewhere
Section 34(3) of the Code applies section 19 to liquidation: it says the provisions of section 19 apply "as they apply in relation to liquidation process with the substitution of references to the liquidator for references to the interim resolution professional". The same sub-section also speaks of voluntary liquidation. The Amendment Act, 2026 substitutes section 34(3); see our section 34 article.
What the Amendment Act, 2026 changes
Section 12 of the Amendment Act, 2026 (No. 6 of 2026) amends section 19 as follows.
| Part of section 19 | As printed in the consolidated text | After the 2026 Act |
|---|---|---|
| Marginal heading | "Personnel" | "Persons" |
| Sub-section (1) | The personnel of the corporate debtor, its promoters or any other person associated with the management of the corporate debtor shall extend all assistance and cooperation to the interim resolution professional as may be required by him in managing the affairs of the corporate debtor | "Any person who is or has been a personnel of the corporate debtor or its promoter or associated with the management of the corporate debtor, or engaged in a contract for service with the corporate debtor, shall extend all assistance and cooperation to the interim resolution professional as may be required by him for the purposes of managing the affairs of the corporate debtor or performing the duties conferred on him under this Chapter." |
| Sub-section (2) | "any personnel of the corporate debtor, its promoter or any other person required to assist or cooperate" | the words "any personnel of the corporate debtor, its promoter" become "any person referred to in sub-section (1)" |
| Sub-section (3) | "direct such personnel or other person" and "instructions of the resolution professional" | "direct such person referred to in sub-section (1)"; "resolution professional" becomes "interim resolution professional" |
| New Explanation | none | "For the purposes of this section, it is hereby clarified that references to the interim resolution professional shall also include references to the resolution professional." |
Three changes in substance are visible in the words: the class includes those who "have been" personnel and persons engaged in a contract for service; the purpose includes "performing the duties conferred on him under this Chapter"; and the duty runs to the resolution professional through the Explanation.
The Amendment Act, 2026 comes into force on the date or dates the Central Government notifies; the notification is not in the texts consulted, so check whether this change has been notified. Amendments and notifications made after 12 August 2021, other than the Amendment Act, 2026, are not in the texts consulted and should be checked.
Practical reading
- Promoters and directors should treat requests from the interim resolution professional as covered by the duty; the Authority's direction follows an application.
- Employees and outside service providers should note that the amended wording speaks of persons "engaged in a contract for service".
- Creditors who need information can rely on the interim resolution professional's duties in section 18 and the cooperation duty here; see the section 18 article.
- Penalty for non-cooperation. Section 19 itself prescribes no penalty; its remedy is the direction of the Adjudicating Authority.
Need help with a non-cooperation application or a response?
An application for directions is stronger when the requests were specific, in writing and tied to section 18 duties. A legal dispute resolution team can help prepare the application, or the response to one.
Key takeaways
- Personnel, promoters and persons associated with management must assist the interim resolution professional.
- The professional may apply for directions; the Authority shall by order direct compliance.
- The 2026 Act widens the class to those who "is or has been" personnel and to those engaged under a contract for service, and covers the resolution professional by an Explanation.
- Section 34(3) applies section 19 to liquidation, with substitutions.
Read next
- Section 17: management by the interim resolution professional
- Section 18: duties of the interim resolution professional
- Section 20: managing operations as a going concern
- Interim resolution professional: role and powers
Disclaimer: Based on the IBBI consolidated text of the Insolvency and Bankruptcy Code, 2016 amended up to 12 August 2021 and on the Insolvency and Bankruptcy Code (Amendment) Act, 2026 (No. 6 of 2026), which comes into force on the date or dates notified by the Central Government, as consulted on 2 October 2026. It explains the words of the statute only; commencement notifications, other amendments made after 12 August 2021, notified thresholds, the rules and IBBI regulations, and the way tribunals and courts apply these sections should be checked. This article is general information, not legal advice; check the official text before acting.