(1)The Company shall each year prepare a statement of accounts of its undertaking, for a period of 12 months, made up to the thirty-first day of December, or up to the thirty-first day of March or up to such other date as Government may from time to time fix in this behalf.(2)The Company shall render to such officer as Government may appoint in this behalf such statement within six months from the date up to which it is made :Provided that, Government may, if it is satisfied that there is sufficient reason for so doing, extend the time for rendering the same.(3)The Company shall, if Government so directs, render such statement in duplicate.
