After the commencement of the CIRP and during the moratorium, the resolution professional takes over the management of the corporate debtor. Which of the following is barred during the moratorium?

Explanation: Section 14 of the IBC imposes a moratorium that bars, inter alia, the institution or continuation of suits, enforcement of security interests, recovery of property and the TRANSFER, alienation or disposal of assets by the corporate debtor or a person claiming through it. The moratorium is designed to preserve the debtor's estate for an orderly resolution. Ordinary revenue-compliance acts (filing returns) and payment of statutory salaries are not barred and the operations continue in the normal course. Disposal of the debtor's assets is the prohibited act, guarding the estate during the CIRP.