Section 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.