Explain the provision relating to Directions for compliances of restrictions as per provisions of section 90 of the IBC. When a Resolution Professional may submit an application to the adjudicating authority seeking revo

Directions for compliances of restrictions Section 90 of the Insolvency and Bankruptcy Code, 2016 provides that resolution Professional may apply to the adjudicating authority for any of the following directions, namely: Compliance of any restrictions referred to in sub-section (3) of Section 85 in case of non-compliance by the debtor; or Compliance of the duties of the debtor referred to in section 88, in case on noncompliance by the debtor. The Resolution Professional may apply to the adjudicating authority for directions in relation to any other matter under these provisions for which no specific provisions have been made. Section 91 of the Insolvency and Bankruptcy Code, 2016 provides that the Resolution Professional may submit an application to the adjudicating authority seeking revocation of its order made under Section 84 on the following grounds, namely: if due to any change in the financial circumstances of the debtor, the debtor is ineligible for a fresh start process; or non-compliance by the debtor of the restrictions imposed under sub-section (3) of section 85; or if the debtor has acted in a mala fide manner and has willfully failed to comply with the provisions of this Chapter. The adjudicating authority shall within fourteen days of the receipt of the application, may by order admit or reject the application. On passing of the order admitting the application, the moratorium and the fresh start process shall cease to have effect. A copy of the order passed by the Adjudicating Authority under this Section shall be provided to the Board for the purpose of recording an entry in the register referred to in Section 196.