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    <title>Amendment of section 130</title>
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    <description>The amendment inserts &quot;any other person concerned&quot; into the proviso to the relevant provision, expanding who may seek directions, and adds a new sub section prohibiting orders to re-open books of account for periods earlier than eight financial years preceding the current year, with an exception where a government direction requires longer retention, permitting reopening within that extended period.</description>
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      <description>The amendment inserts &quot;any other person concerned&quot; into the proviso to the relevant provision, expanding who may seek directions, and adds a new sub section prohibiting orders to re-open books of account for periods earlier than eight financial years preceding the current year, with an exception where a government direction requires longer retention, permitting reopening within that extended period.</description>
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