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    <title>Application under section 130</title>
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    <description>Rule 76A permits the Central Government, Income-tax authorities, SEBI, other statutory regulatory bodies or any person concerned to file an application in Form No. NCLT.9 for re-opening books of accounts and re-casting financial statements under section 130, and requires that the application be accompanied by the documents specified in Annexure-B as supporting material.</description>
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      <description>Rule 76A permits the Central Government, Income-tax authorities, SEBI, other statutory regulatory bodies or any person concerned to file an application in Form No. NCLT.9 for re-opening books of accounts and re-casting financial statements under section 130, and requires that the application be accompanied by the documents specified in Annexure-B as supporting material.</description>
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