Section 9A(2) in Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
(2)The existence of the claim of the creditor referred to in sub-section (1) may be proved on the basis of -(a)the records available in an information utility, if any, or(b)other relevant documents sufficient to establish the claim, including any or all of the following:-(i)documentary evidence demanding satisfaction of the claim;(ii)bank statements of the creditor showing non-satisfaction of claim;(iii)an order of court or tribunal that has adjudicated upon non-satisfaction of claim, if any.]
