Section 16(2)(b) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
(b)other relevant documents which adequately establish the debt, including any of the following -(i)a contract for the supply of goods or services with corporate person, supported by an invoice demanding payment for the goods and services supplied to the corporate person;(ii)an order of a court or tribunal that has adjudicated upon the non-payment of a debt, if any; and(iii)financial accounts of the corporate person.