20.1.101- Companies (Winding Up) Rules, 2020

101. Proof of debt.- (1) In a winding up by the Tribunal, every creditor shall, subject as  hereinafter provided, prove his debt, unless the Tribunal in any particular case directs that any creditors or class of creditors shall be admitted without proof.

(2) Formal proof of the debts mentioned in clause (d) of sub-section (1) of section 327 shall not be required, unless the Company Liquidator in any special case otherwise directs.