The Insolvency and Bankruptcy Code, 2016
Part-III Insolvency Resolution and Bankruptcy for Individuals and Partnership Firms
Chapter-III Insolvency Resolution Process
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.
*Only in so far as they relate to personal guarantors to corporate debtors, came into force w.e.f. 01.12.2019.