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 in Form No. NCLT. 9 for re-opening of books of accounts and for re-casting of financial statement of a company under section 130 of the Act and 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.