1["76A. Application under section 130.-
The Central Government, the Income-tax authorities, the Securities and Exchange Board of India, any other statutory regulatory body or authority or any person concerned may file an application inForm No. NCLT. 9for re-opening of books of accounts and for re-casting of financial statement of a company undersection 130of theActand such application shall be accompanied by such documents as mentioned in Annexure-B.".]
Amendment: