Section 8A(2) in Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
(2)The existence of debt due to a creditor in a class may be proved on the basis of -(a)the records available with an information utility, if any; or(b)other relevant documents, including any -(i)agreement for sale;(ii)letter of allotment;(iii)receipt of payment made; or(iv)such other document, evidencing existence of debt.
