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This book is a comprehensive book on the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI) & Recovery of Debts and Bankruptcy Act, 1993 (Debts Recovery Laws). It contains chapter-wise commentary & statutory laws (i.e. Acts, Rules, Circulars & Notifications, etc.) on SARFAESI & Debt Recovery Laws. The Present Publication is the 2023 Edition and has been amended upto 1st January 2023. This book is edited by Taxmann's Editorial Board, with the following coverage: (i) SARFAESI (a) Chapter-wise commentary on SARFAESI in 120+ Pages (b) Act (I) Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (c) Rules (I) Securities Interest (Enforcement) Rules, 2002 (II) Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest (Central Registry) Rules, 2011 (III) Tribunal Reforms Act, 2021 (d) Circulars/Directions/Notifications/Orders (I) Reserve Bank of India (Securitisation of Standard Assets) Directions, 2021 (II) Master Circular | Asset Reconstruction Companies (III) Review of Regulatory Framework for Asset Reconstruction Companies (ARCs) (IV) Circulars & Notifications issued in SARFAESI Act (V) Removal of Difficulty Orders of 2002 (VI) Removal of Difficulty Orders of 2004 (VII) Compendium of Old Instructions issued prior to Master Circular on Asset Reconstruction Companies (ii) Debt Recovery Laws (a) Chapter-wise commentary on Debt Recovery Laws in 80+ Pages (b) Act (I) Recovery of Debts and Bankruptcy Act, 1993 (c) Rules (I) Debts Recovery Tribunal (Financial and Administrative Power) Rules, 1997 (II) Debts Recovery Tribunal (Procedure) Rules, 1993 (III) Debts Recovery Tribunal (Procedure for Appointment as Presiding Officer of the Tribunal) Rules, 1998 (IV) Debts Recovery Tribunal (Procedure for Investigation of Misbehaviour or Incapacity of Presiding Officer) Rules, 2010 (V) Debts Recovery Appellate Tribunal (Procedure) Rules, 1994 (VI) Debts Recovery Appellate Tribunal (Procedure for Appointment as Presiding Officer of the Tribunal) Rules, 1998 (VII) Debts Recovery Appellate Tribunal (Financial and Administrative Power) Rules, 1997 (VIII) Debts Recovery Tribunals (Refund of Court Fee) Rules, 2013 (IX) Debts Recovery Tribunals & Debts Recovery Appellate Tribunals Electronic Filing Rules, 2020 (d) Notifications