Section 17(2)(b) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(b)other relevant documents which adequately establish the debt, including any or all of the following -(i)a contract for the supply of goods and services with corporate debtor;(ii)an invoice demanding payment for the goods and services supplied to the corporate debtor;(iii)an order of a court or tribunal that has adjudicated upon the non-payment of a debt, if any; and(iv)financial accounts.