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

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.

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. It's one lawyer teaching from inside the practice, not beside it.

Faculty

Teaches the papers he'd want to be taught

Company Law, Securities Law, Competition Law and IBC for CS Executive and CA students at SuccessEdge/iProledge, Bengaluru, plus the CS Professional lectures sold on this site.

Lawyer

Practises what he teaches

Co-founder of Tejas Advisors, a Bengaluru boutique corporate law practice specialising in insolvency and corporate restructuring, including real estate insolvencies. All-India Rank 16, GIP Common Entrance Test.

Person

Behind the byline

BA LLB, fluent in English, Telugu, Hindi and Kannada. 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, sold directly, with no institute middleman and no login wall to browse.

Group 2

Strategic Management & Corporate Finance

₹7,000 / single subject

See full syllabus
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. Nothing here needs a login.

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

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

Read the manuals