4.  Disclosures in application made to the Tribunal for compromise or arrangement – Creditors Responsibility Statement. - 

For the purposes of sub-clause (i) of clause (c) of sub-section 230 of the Act, the creditor’s responsibility statement in Form No. CAA.1 shall be included in the scheme of corporate debt restructuring.

Explanation:- For the purpose of this rule, it is clarified that a scheme of corporate debt restructuring as referred to in clause (c) of sub-section (2) of section 230 of the Act shall mean a scheme that restructures or varies the debt obligations of a company towards its creditors.