Section 40(1)(c) in The Indira Gandhi Agriculture University, Raipur Statutes, 1987
(c)The Accounts of the Fund shall be made up yearly as at the 31st March and an audited statement of accounts shall be submitted to a meeting of the Committee to be held not later than the 31st August, in every year or within two months of the annual audit of the accounts whichever is later and a copy of such statement shall be made available to the subscriber as soon as may be after such meeting.