For an Indian corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 (IBC), check the debtor’s dated IBBI claim-list filing and annexure, then compare the tax claim with the information memorandum, the final resolution plan and schedules, and the NCLT approval order. The claim list shows how a claim was recorded at a particular date; it does not, by itself, establish what the approved plan provides or what will be paid.
Start by confirming the right insolvency case
Find the case-level record for the corporate debtor on the Insolvency and Bankruptcy Board of India (IBBI) claims portal. Match the debtor’s legal name and, where available, its Corporate Identification Number (CIN), insolvency commencement date, insolvency professional, tribunal case number and process type. A similar company name or a liquidation record is not a substitute for the corporate insolvency resolution process record you need.
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Keep the case identifiers together as you search. If the company’s name changed or is similar to another entity’s, the other identifiers can help you avoid comparing a tax claim with the wrong debtor.
Read the claim filing as a dated snapshot
Open the relevant case filing and its annexure. Look for the tax authority—such as the Income Tax Department, a GST authority or a municipal body—and the tax type and period involved. Record the filing date and each amount or status shown. Read the remarks and supporting annexure, not only the summary table.
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| Record label | What it tells you | What it does not establish |
|---|---|---|
| Received or filed | A claim was recorded as received in that filing. | That the full amount was admitted or provided for in the plan. |
| Admitted | The amount recorded as admitted at the filing date. | That the plan will pay that amount in full, or treat it in a particular way. |
| Not admitted or rejected | An amount was recorded as not admitted or rejected; check the remarks and annexure for context. | What the approved plan ultimately provides or the legal outcome of a dispute. |
| Contingent | An amount is recorded as contingent where the filing provides that category. | That it is an admitted, payable amount under the plan. |
| Under verification | The claim or amount had not reached a final recorded verification status in that filing. | A final admission or rejection. Verification may change the recorded status or amount. |
Not every filing will use every label or provide the same detail. A 2025 creditor-list filing, for example, notes that verification is ongoing and claim status or amounts may be revised. Treat the filing date as essential: a later list may show a different position.
Compare the claim with the information memorandum and plan
Claim admission and plan treatment answer different questions. Admission is a claim-verification status; the operative plan and its schedules show how the plan deals with liabilities. Obtain the information memorandum and the final plan, including schedules and annexures, and search them for the authority’s name, tax type and period, as well as the relevant amount or assessment reference.
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Compare the documents for:
- whether the tax liability appears in the information memorandum, creditor or liability lists, or plan schedules;
- whether the plan describes it as disputed, contingent or otherwise unresolved;
- any provision for government dues, including the stated payment amount, allocation or timing, if specified; and
- any clause addressing release, extinguishment or treatment of claims not provided for in the plan.
Record the document date and version for each comparison. A reference to a tax claim in the information memorandum does not, by itself, tell you the final treatment; read the plan’s operative language and schedules.
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Find the NCLT order approving the plan and check the approval date and the version of the plan it approves. Read the order for conditions, directions or other terms that may affect implementation, and confirm whether it incorporates or identifies the plan and its annexures. A draft, submitted or earlier plan may not be the approved version.
An IBBI-published NCLT order quotes the binding-effect language in section 31 of the IBC, which includes government authorities among the stakeholders bound by an approved plan. That general point does not tell you what a particular debtor’s plan provides for a particular tax claim. The plan text and case-specific order matter.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.If a record is missing or the tax demand came later
An absent, stale or incomplete portal entry does not prove that no claim was filed or that the plan made no provision. Check whether the annexure is available, whether a later dated filing exists, and whether remarks explain an amount still under verification. Where the portal does not resolve the gap, look for the relevant NCLT or NCLAT filings and orders, or seek the record from the resolution professional or another case-record source where access permits.
For a demand made after plan approval, identify the tax period, when the claim or demand arose, and whether it was disclosed in the information memorandum or plan. The effect cannot be determined from timing alone: it depends on the approved plan, the procedural record and applicable law. An appellate order discussing a tax claim and clean-slate reasoning is an illustration of a case-specific dispute, not a universal answer for every later tax demand.
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