Section 104 — Preparation of list of creditors.

The Insolvency and Bankruptcy Code, 2016.
(1) The resolution professional shall prepare a list of creditors on the basis ofโ€” (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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