Debtor records and cooperation: mandated handover and requisition of assets, records and information to resolution professionals. Filers under sections 7 and 9 must submit a detailed chronology of the debt and default with evidentiary dates and limitation. Interim or resolution professionals shall take custody and control of corporate records and assets from personnel or promoters, obtain signed lists or prepare lists where none is provided, identify custodians of assets, and requisition outstanding information or assets; non-production must be shown in applications under section 19(2). Late creditor claims may be submitted within a prescribed window, will be verified and categorised by the resolution professional, notified with reasons for rejection, and placed before the committee or adjudicating authority for inclusion or condonation.