Section 174(3) in Insolvency And Bankruptcy Code, 2016
(3)In the calculation and distribution of the interim dividend, the bankruptcy trustee shall make provision for-(a)any bankruptcy debts which appear to him to be due to persons who, by reason of the distance of their place of residence, may not have had sufficient time to tender and establish their debts; and(b)any bankruptcy debts which are subject of claims which have not yet been determined;(c)disputed proofs and claims; and(d)expenses necessary for the administration of the estate of the bankrupt.
