According to section 530 of Companies Act, 2013 which of the creditors are treated as preferential creditors ?

Under Section 327 of the Companies Act, 2013, the following creditors are treated as preferential creditors: All revenues, taxes, cesses & rates payable to the government or local authority will be treated as preferential creditors provided that it must become due within 12 months before the date of winding up. 4 months salary & wages due to the employees of the company will be treated as preferential provided that it must become due within 12 months before the date of winding up. Maximum of ₹20,000 will be treated as preferential creditors. All accrued holiday remuneration payable to an employee due to termination of his employment is treated as preferential. The person who advances money for making the payment under (2) & (3) mentioned above will be treated as preferential. Any sum payable by the company under the Employees State Insurance Act, 1948 will be treated as preferential provided that it must become due within 12 months before the date of winding up. Compensation payable by the company under Workmen Compensation Act, 1923 is treated as preferential. Any sum payable by the company to its employees from a Provident Fund, Pension Fund, Gratuity Fund or any other fund maintained for the welfare of the employees. The expenses of investigation held under Section 216 of the Companies Act, 2013 or 213 of the Companies Act, 2013 will be treated as preferential.