Section 104: Preparation of list of creditors

The Insolvency and Bankruptcy Code, 2016
PART III Insolvency Resolution and Bankruptcy for Individuals and Partnership Firms
CHAPTER III Bankruptcy Order for Individuals and Partnership Firms
Section 104: Preparation of list of creditors:
^*104. (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.

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Notifications & Circulars
*Only in so far as they relate to personal guarantors to corporate debtors, shall come into force w.e.f. 01.12.2019.