Section 102(1) in Tamil Nadu Co-operative Societies Rules, 1988
(1)The audit under section 80 shall in all cases extend back to the last date of the previous audit and shall be carried up to the last date of the [financial year] [Substituted for 'co-operative year' by SRO A-1(a)/ 2013 - G.O. Ms. No. 10, Co-operation, Food and Consumer Protection (Cj1), dated 31.1.2013, w.e.f. 31.1.2013.] immediately preceding the audit.
