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To check whether a tax claim was included in an insolvency resolution plan in India, identify the correct corporate debtor, review its latest dated claim-list filing and annexure on the Insolvency and Bankruptcy Board of India (IBBI) portal, then compare the claim with the information memorandum, the final plan and its schedules, and the National Company Law Tribunal (NCLT) approval order. The claim list shows how a claim was recorded at a particular time; it does not, on its own, establish what the approved plan provides or what will be paid.
Start by confirming you have the right insolvency case
Search for the corporate debtor’s legal name in the IBBI public claims records. Where available, match the company identification number (CIN), insolvency commencement date, insolvency professional, NCLT case number and process type. Similar company names can lead to the wrong record, and a liquidation record is not a substitute when you are checking a resolution plan.
Open the case-level record and identify the relevant filing. Note its date and whether it is a resolution-process record for the debtor you are investigating. If you cannot confirm the case identity, do not draw conclusions from a tax entry that may belong to another entity or process.
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Read the dated claim filing and its annexure
In the claim list, look for the tax authority—for example, the Income Tax Department, a GST authority or a municipal body—and identify the tax type and period. Use the filing date to anchor your comparison: a list records the position shown in that filing, not necessarily the position at plan approval.
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Record the fields shown for the claim, including the amount claimed and any amounts admitted, not admitted or rejected, contingent, or under verification. Read the annexure and remarks as well as the summary. A summary may not explain how the amount was assessed, split, disputed or treated.
| Claim-list wording or field | What it tells you | What it does not establish |
|---|---|---|
| Received or filed | A claim was recorded as received in that filing. | That the claim was admitted in full or provided for in the plan. |
| Admitted | The recorded amount accepted for claim-verification purposes. | That the plan promises to pay that amount in full. |
| Not admitted or rejected | The filing records some or all of the claim as not accepted. | How the approved plan ultimately treats the liability. |
| Contingent | The claim is recorded as contingent rather than as an ordinary admitted amount. | That the contingency has been resolved or that the plan provides payment. |
| Under verification | The claim’s status or amount has not been finally verified in that record. | A final admission or rejection. |
These labels describe claim-verification status. Under the IBC’s CIRP Regulations, including Regulation 13, claims are verified and the list may reflect changes as information becomes available. A filing hosted by IBBI may also state that verification is ongoing and the claim status or amount can be revised. Treat the date and any remarks as part of the evidence, not as administrative details.
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Compare the claim with the information memorandum and plan
Obtain the information memorandum and the final version of the resolution plan, including its schedules and annexures. Search within them for the authority’s name, the tax type and period, assessments or demands, the amount claimed or admitted, disputed or contingent liabilities, government dues, payment allocations, and any release or extinguishment provisions.
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Verify that the plan was approved by the NCLT
Locate the NCLT order approving the plan and confirm its approval date and the version of the plan it approves. Read the order for conditions, directions or implementation requirements that could affect how the plan operates; check whether the order incorporates or refers to the plan and its schedules.
Section 31 of the Insolvency and Bankruptcy Code, 2016 (IBC) governs approval and the binding effect of an approved plan on specified stakeholders, including government authorities. An IBBI-published NCLT order illustrates that effect, but it does not determine the treatment of another debtor’s tax claim. For that, the debtor-specific approved plan, order and case record control.
What to do if records are missing or inconsistent
- No claim-list entry: Check other dated filings, annexures, remarks and tribunal records before concluding that no claim was filed. A missing public entry does not prove the claim was absent.
- Missing annexure or unclear amount: Look for the annexure in other case filings or orders. Where access permits, request the relevant record from the resolution professional or the case source.
- Different amounts across documents: Compare the filing dates and the tax period, then trace the amount through the information memorandum, plan schedules and approval order. Do not treat a discrepancy alone as proof of error or of a particular plan outcome.
- Claim status changed over time: Compare the latest available dated filing with earlier records. A public list may be updated as verification proceeds, and corporate records may be incomplete.
If the tax demand arose or surfaced after approval
Identify the tax period, when the demand was made, and whether the liability or claim was disclosed in the information memorandum and plan. Then read the approved plan and NCLT order alongside the procedural record. The consequences of a later demand depend on those case-specific facts and applicable law; a general claim-list entry or an example appellate decision cannot determine the result for another debtor.
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