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

Tejas Sudhakar K · Company Law faculty · Corporate lawyer specialising in insolvency & corporate restructuring · AIR 16, GIP CET · 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.

Faculty

Teach the papers I'd want to be taught

I teach 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

Practise what I teach

I co-founded 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. I'm a corporate lawyer in an insolvency and restructuring practice, teaching batches at SuccessEdge and iProledge, 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, 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

See full syllabus
Group 2 · Elective 7.5

Insolvency & Bankruptcy — Law & Practice

₹7,000 / single subject

See full syllabus
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.

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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