The Companies (Winding Up) Rules, 2020 Rule 114 Costs of proof Chapter V · Accounts, Proof of Debts and Claims Text as on 14 August 2026 114. Costs of proof.- Unless otherwise ordered by the Tribunal, a creditor shall bear the costs of proving his debt. Copy text 114. Costs of proof.- Unless otherwise ordered by the Tribunal, a creditor shall bear the costs of proving his debt.