Section 104 in Insolvency And Bankruptcy Code, 2016
104. Preparation of list of creditors.
(1)The resolution professional shall prepare a list of creditors on the basis of-(a)the information disclosed in the application filed by the debtor under section 94 or 95, as the case may be;(b)claims received by the resolution professional under section 102.(2)The resolution professional shall prepare the list mentioned in sub-section (1) within thirty days from the date of the notice.
