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THE INSOLVENCY AND BANKRUPTCY CODE, 2016 Last Update 01-6-2020 · CHAPTER III INSOLVENCY RESOLUTION PROCESS

Section 104 — Preparation of list of creditors

(1)The resolution professional shall prepare a list of creditors on the basis of—
(a)the information disclosed in the application filed by the debtor under section 94 or 95, as the case may be;
(b)claims received by the resolution professional under section 102.
(2)The resolution professional shall prepare the list mentioned in sub-section (1) within thirty days from the date of the notice.