A
1 only
B
2 only
C
Both 1 and 2
D
Neither 1 nor 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct because Section 32A of the IBC provides statutory immunity preventing prosecution and asset attachment for pre-CIRP offences once a resolution plan is approved and management changes. Statement 2 is incorrect because while the IICA examined the regulatory friction, it does not directly administer PMLA adjudication.
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