Section 77(3) in National Company Law Tribunal Rules, 2016
(3)The application shall, inter alia, set forth the following particulars, namely'-(a)financial year or period to which such accounts relates;(b)the name and contact details of the Managing Director, Chief Financial Officer, directors, Company Secretary and officer of the company responsible for making and maintaining such books of accounts and financial statement;(c)where such accounts are audited, the name and contact details of the auditor or any former auditor who audited such accounts;(d)copy of the Board resolution passed by the Board of Directors;(e)grounds for seeking revision of financial statement or Board's Report.
