T. K. Viswanathan Committee is related to the following fields?
[A]International Trade
[B]Bankruptcy code
[C]Higher Education
[D]Money Laundering

Bankruptcy code
In August 2014, the Government of India has constituted a high-level committee under the Chairmanship of Dr. T. K. Viswanathan (former Law Secretary) to look into various issues related to bankruptcy in India. On November 4th, the Bankruptcy Law Reform Committee (BLRC) has submitted its report to the Union Finance Minister Shri Arun Jaitley. The report has two parts. First part is titled as ‘Rationale and Design’ and second part is titled as ‘Draft Insolvency and Bankruptcy Bill’. Finance Ministry has placed the report, along with a brief summary of the recommendations on the website at www.finmin.nic.in for stakeholder consultation.