Section 3(4) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
(4)The declaration under sub-regulation (1)(a) or under section 59(3)(a) shall list each debt of the corporate person as on that date and state that the corporate person will be able to pay all its debts in full from the proceeds of assets to be sold in the liquidation.
