Section 76A in National Company Law Tribunal Rules, 2016
76A. [ Application under section 130. [Inserted by Notification No. G.S.R. 1159(E), dated 20.12.2016 (w.e.f. 21.7.2016).]
- 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.]
