Section 12 in The Societies Registration (Maharashtra) Rules, 1971
12. Time-limit for audit and submission of the audit report, etc., under Section 12-E.
(1)The governing body shall get the accounts audited within six months of the date of balancing the accounts under subsection (3) of Section 12-D, and the auditor shall forward a copy of the balance-sheet and the income and the expenditure account along with his audit report to the Assistant Registrar within a fortnight of the completion of the audit or such further time as the Assistant Registrar may grant in this behalf.(2)In every office of the Assistant Registrar, there shall be maintained a register of such audit reports received under sub-rule (1) in the form of Schedule V.
