Debt Waiver for 'Small Distressed Borrowers'

Current context: The government has planned to give debt waiver for small distressed borrowers under the insolvency law framework.

• The Corporate affairs secretary Injeti Srinivas said that the waiver would be given as part of individual insolvency for small distressed borrowers from the economically weaker section (EWS) only
• The proposed waiver would be offered as part of 'Fresh Start' provisions under the IBC Code
• IBC consists of various thresholds for 'Fresh Start', including that the gross annual income of the debtor does not exceed ₹60,000
• The aggregate value of the qualifying debts does not exceed ₹35,000 and the aggregate value of the debtor's assets should not be more than ₹20,000
• The conditions as per the IBC code include that the person should not be having an own dwelling unit, irrespective of whether it is encumbered or not
• The IBC provides the guideline to deal with distressed assets in a time-bound manner through a market-driven approach

Question: 

Recently the government has planned to give debt wavier under the insolvency law framework to?
a. steel sector only
b. small distressed borrowers under EWS category only
c. home buyers
d. Power sector only