The amendment inserts a new Regulation 38 (3A), prescribing additional mandatory disclosures in every resolution plan. A resolution applicant must provide a detailed statement of beneficial ownership, disclosing all natural persons who ultimately own or control the applicant, along with the shareholding structure and jurisdiction of each intermediate entity, in a format to be specified by the Board through circulars. The resolution plan must also include an affidavit confirming whether the applicant is eligible or not eligible for the benefit of Section 32A of the Code.