Section 18(a) in Insolvency And Bankruptcy Code, 2016
(a)collect all information relating to the assets, finances and operations of the corporate debtor for determining the financial position of the corporate debtor, including information relating to-(i)business operations for the previous two years;(ii)financial and operational payments for the previous two years;(iii)list of assets and liabilities as on the initiation date; and(iv)such other matters as may be specified;
