The circular prescribe mandatory formats for the Statement of Beneficial Ownership and an Affidavit on eligibility under section 32A of the IBC. It requires every resolution plan to disclose detailed beneficial ownership information of the Prospective Resolution Applicant (PRA) and to include a sworn affidavit clarifying whether the PRA is eligible for section 32A immunity. The Resolution Professional is expressly made responsible for ensuring that both documents form part of the resolution plan submitted to the Committee of Creditors and are filed before the Adjudicating Authority under section 30(6) of IBC.