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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:

1. Inserted as per MCA Notification for The National Company Law Tribunal (Amendment) Rules, Dated 20th December, 2016.

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