Section 49 in The Punjab Co-operative Societies Rules, 1963
49. Preparation of balance-sheet and other accounts. [Section 85 (2) (xiii) and (xiv)]
(1)A co-operative society shall prepare a balance sheet, profit and loss account, trading account and such other statements relating to accounts as may be specified, from time to time, by the Registrar, as soon as practicable after the close of the co-operative year in such form, as may be laid down by the Registrar.(2)If the Registrar so directs a copy each of the statements referred to in sub-rule (1) shall be supplied by a co-operative society to the Registrar by such date as he may specify.
