Insolvency and Bankruptcy Code, 2016 · 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 12 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 104
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