Section 36(4)(a) in Insolvency And Bankruptcy Code, 2016
(a)assets owned by a third party which are in possession of the corporate debtor, including-(i)assets held in trust for any third party;(ii)bailment contracts;(iii)all sums due to any workman or employee from the provident fund, the pension fund and the gratuity fund;(iv)other contractual arrangements which do not stipulate transfer of title but only use of the assets; and(v)such other assets as may be notified by the Central Government in consultation with any financial sector regulator;