Section 28(5) in The Inland Waterways Authority Of India Rules, 1986
(5)The Audit Officer shall be supplied with a copy of the annual accounts authenticated by affixing the common seal of and duly passed by the Authority on or before 31st day of July following the year to which the accounts relate. Provided that on a request received from, the Authority the Government may for reasons to be recorded in writing, and with the concurrence of the Comptroller and Auditor General of India, extend the date of submission of annual accounts to the Audit Officer by such period as it may consider fit.
