Section 25(2)(b) in Tamil Nadu Co-operative Societies Rules, 1988
(b)In respect of societies affiliated to a federal society, the federal society concerned and in respect of societies not affiliated to a federal society, but affiliated to a financing bank, the financing bank concerned shall submit to the Registrar a consolidated statement or the statements and returns received under sub-clause (a) within a period of two months from the close 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.].