Considering the points raised by National Company Law Tribunal in this case, answer the following questions mentioning the relevant Sections of IBC/IBBI (CIRP) Regulations: As per the duties specified under the IBC, what

As per Section 18 of the Insolvency and Bankruptcy Code, the interim resolution professional shall perform the following duties: collect all information relating to the assets, finances and operations of the corporate debtor for determining the financial position of the corporate debtor, including information relating to- business operation for the previous two years; financial and operational payments for the previous two years; list of assets and liabilities as on the initiation date; and such other matters as may be specified;