Question
A preference shall be deemed to be given at a relevant
time under the IBC if it is given to a related party, during the period of________________________Solution
Two years preceding the insolvency commencement date, Explanation: Section 43-Preferential transactions and relevant time: (4) A preference shall be deemed to be given at a relevant time, if— (a) it is given to a related party (other than by reason only of being an employee), during the period of two years preceding the insolvency commencement date; or (b) a preference is given to a person other than a related party during the period of one year preceding the insolvency commencement date.
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