I decode the law,
so you don't have to.

Tejas Sudhakar K · Advocate & Company Law faculty · Insolvency & corporate restructuring · Bengaluru

I record CS Professional video lectures that read the bare act with you, not around it, alongside a free, open library of resources and two annotated statute manuals anyone can use.

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Amendment, decoded
Insolvency and Bankruptcy Code, 2016, S. 3(31), Explanation
inserted by the IBC (Amendment) Act, 2026

"…shall not include a security interest created merely by operation of any law for the time being in force."

Rainbow Papers (2022) read a statutory tax lien into S. 3(31), pushing government dues up to Tier 2 of the waterfall. The 2026 Explanation reverses that, placing dues back at Tier 5, S. 53; but whether it does so declaratorily or only from 26 May 2026, when S. 2 of the Amendment Act came into force, is contested. NCLT Mumbai has already ruled for the prospective reading, treating the Explanation as a substantive change rather than a mere clarification.

One person, three vantage points

tejas.decodes isn't a coaching brand or a law-firm brochure. I'm a lawyer teaching from inside the practice, not beside it.

Lawyer

Practise what I teach

I practise what I teach — my day work is insolvency and restructuring at Tejas Advisors, and it goes straight into the lectures.

Faculty

I teach the papers I'd want to be taught

I've been teaching Company Law, Securities Law, Competition Law and IBC in Bengaluru, and have guided hundreds of CS Executive students, plus the CS Professional lectures sold on this site.

Person

Behind the byline

BA LLB. I'm a corporate lawyer in an insolvency and restructuring practice, teaching in Bengaluru, and co-founder of Tejas Advisors. This site, and the tejas.decodes handle, is where teaching, practice and person all meet in one place.

CS Professional: taught to be decoded, not memorised

Three papers, recorded lectures.

Group 2

Strategic Management & Corporate Finance

₹7,000 / single subject

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Group 2

Corporate Restructuring, Valuation & Insolvency

₹7,000 / single subject

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Group 2 · Elective 7.5

Insolvency & Bankruptcy: Law & Practice

₹7,000 / single subject

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Buy any two subjects for ₹12,000, or the full module for ₹15,000. Full pricing and topic breakdown →

Free & student resources

One open library.

Notes, amendment trackers, practice questions and paid-batch material, all in one public list, clearly labelled.

Open the library

Annotated statute manuals

Companies Act, 2013 · Insolvency & Bankruptcy Code, 2016

I built these with bare-act text, amendment footnotes, before/after panels and a full annotating reader, for drilling interpretation, not just reading.

Read the manuals