law: 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.