Section 19(3) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(3)The existence of dues to workmen or employees may be proved by them, individually or collectively, on the basis of-(a)records available in an information utility, if any; or(b)other relevant documents which adequately establish the dues, including any or all of the following -(i)a proof of employment such as contract of employment for the period for which such workman or employee is claiming dues;(ii)evidence of notice demanding payment of unpaid amount and any documentary or other proof that payment has not been made; and(iii)an order of a court or tribunal that has adjudicated upon the non-payment of dues, if any.
