Income Tax Dept's Status as Secured Creditor in CIRP: Liquidator Decides, Must File Complete Claim with Evidence.

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....CIRP proceedings - Whether the income tax department is a Secured Creditor. - It is upto the Liquidator to decide in terms of the I&B Code-V - Income Tax Department allowed to make claim before the Liquidator as a Secured Creditor. If the Form is incomplete, it will file separate Form with evidence in support of the claim.....