The definition of Person, Section 3(33) of IBC,2016 also provides that 3(33) (g) any other entity established under a statute, and includes a person resident outside India, a Trade Union is also established under provisions of Trade Unions Act, 1926 and hence will be considered as person able to file petition under provisions of Section 8 of the IBC,2016.
source https://www.caclubindia.com/articles/case-study-on-insolvency-bankruptcy-code-2016-47685.asp
source https://www.caclubindia.com/articles/case-study-on-insolvency-bankruptcy-code-2016-47685.asp
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