Section 39(2) in The Punjab State Electricity Regulatory Commission (Conduct of Business) Regulations, 2005
(2)Such licensee shall prepare and render an annual statement of his accounts in accordance with the directions given by the Commission, within a period of six months from the close of the financial year, or such extended period as the Commission may authorise after it is satisfied that the time allowed is insufficient owing to any cause beyond the control of the licensee. The statement shall be filed with the Commission in such number of copies as the Commission directs.
