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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsFor an Indian corporate insolvency resolution, start with the correct corporate debtor’s latest dated claim-list filing on the Insolvency and Bankruptcy Board of India (IBBI) portal. Then compare the tax authority’s entry with the information memorandum, the final resolution plan and its schedules, and the National Company Law Tribunal (NCLT) approval order. A claim appearing on the public list does not, by itself, show what the approved plan provides or what will be paid.
First, confirm you have the right insolvency case
Search using the corporate debtor’s legal name, not just a trading name or a similar company name. Where available, cross-check its Corporate Identification Number (CIN), insolvency commencement date, insolvency professional, tribunal case number, and process type. Make sure the record concerns a corporate insolvency resolution process and not a liquidation proceeding or another case.
The IBBI public claims portal contains case-level records. Open the filing for the specific debtor and examine its attached annexure if one is available. A search result or a similarly named debtor is not enough to establish that you have found the relevant claim record.
Read the claim-list filing and its annexure
Find the entry for the relevant authority—for example, the Income Tax Department, a GST authority, or a municipal body—and match the tax type and period. Read the filing date, annexure, and any remarks alongside the summary fields. The date matters because claim information may be updated as verification proceeds.
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| Recorded status or amount | What it tells you | What it does not establish |
|---|---|---|
| Claimed or received | A claim was recorded as received in that filing. | That the full amount was admitted or provided for in the plan. |
| Admitted | The stated amount was recorded as admitted at that point in the process. | That the plan provides payment of that amount. |
| Rejected or not admitted | The filing records some or all of the claim as not admitted. | Why it was not admitted, unless the remarks or related records explain the reason. |
| Contingent | The filing records a claim or amount as contingent. | That it was finally determined or treated in a particular way by the plan. |
| Under verification | The stated claim or amount had not been finally verified in that filing. | A final admission or rejection. |
Some forms may show separate claimed, admitted, contingent, not-admitted, or under-verification amounts. Record each applicable figure with its label rather than treating the claim total as the admitted amount. Check the annexure and remarks for details that the summary table may not show.
Compare the claim with the information memorandum and plan
Claim admission and plan treatment answer different questions. Admission is a claim-verification status; the plan’s operative clauses and schedules show how claims are dealt with under that plan. Compare the relevant tax entry across the information memorandum, final plan, and schedules, looking for:
- the authority’s name, tax type, assessment or tax period, and any linked demand or proceeding;
- the amount claimed and the amount recorded as admitted, disputed, or contingent;
- how government dues are treated, including any payment allocation or other provision;
- any language addressing releases, extinguishment, or claims not provided for; and
- the plan version and date, so you do not mistake a draft for the final version.
Access to the information memorandum or plan may depend on the case record and applicable access arrangements. If you can obtain them, read the relevant provisions in context; a creditor-list entry alone cannot substitute for the operative plan wording.
Verify the plan approved by the NCLT
Locate the NCLT order approving the plan and confirm the approval date and the version of the plan it approves or incorporates. Read any conditions, directions, or other terms in the order that affect implementation. The order and approved plan should be considered together: the fact of approval does not, without checking the plan, tell you the specific treatment assigned to a particular tax claim.
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Section 31 of the Insolvency and Bankruptcy Code, 2016 (IBC) provides for the approved plan’s binding effect on specified stakeholders, including government authorities. That general rule is not a finding that a particular tax amount was admitted, included, or promised for payment. The debtor-specific plan and NCLT record determine what was provided for in that case.
If the public record is missing, old, or inconsistent
- Check the filing date and look for a later claim list or annexure for the same case.
- Compare the claim entry with the information memorandum, plan schedules, and tribunal filings rather than relying on one summary page.
- If the annexure is unavailable or records conflict, look for the relevant NCLT or National Company Law Appellate Tribunal (NCLAT) filings and orders. Where access permits, request the case record from the resolution professional or the relevant record source.
- Do not infer that no claim was filed or no plan provision exists solely because a portal entry is absent or incomplete.
Claim lists can reflect information available at a particular filing date, and verification may still be ongoing. An IBBI-hosted filing may expressly note that claim status or amounts can be revised. Treat the list as a dated record, not necessarily the final account of the claim.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.For a demand raised after plan approval
Identify the tax period covered by the demand and when the underlying liability, claim, and disclosure arose. Then check whether the demand or related liability appears in the claim record, information memorandum, approved plan, and NCLT case record. The outcome can depend on the approved plan’s wording, the procedural record, and applicable law; a later demand cannot be resolved from a claim-list entry alone. An appellate order discussing a tax demand may illustrate how those facts were considered in that case, but it does not determine the result for another debtor.
Keep a case-specific record before drawing a conclusion
For a reliable check, note the debtor’s identity, the date and source of each document, the tax authority and period, the claim’s recorded status and amounts, the plan clause or schedule addressing it, and the NCLT approval order. If those documents do not align or the plan’s wording is unclear, the public list alone is not enough to decide the claim’s legal treatment or payment outcome.
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