The Companies Amendment Act, 2017 read with notification dated 9th February 2018 amended law related to re-opening of books of accounts under the Companies Act, 2013. Re-opening of accounts is one special feature under the Act. Section 130 deals with the law relating to re-opening of books of account. Section 130, in its original form, as applicable from 1st June 2016 till 8th February 2018. We shall discuss amended section 130 here.