Section 25(1) in The Bengal Money-Lenders Act, 1940
(1)Every money-lender shall, within two months of the commencement of each year, furnish each of his borrowers with a legible statement of accounts in Bengali or English as the borrower may desire signed by the money-lender or his agent and showing the amount outstanding against the borrower: such statement shall be in the prescribed form and shall show-(a)the amounts of principal and interest due to the money-lender at the commencement of the year:(b)the amounts of any sums advanced to the borrower from time to time since the commencement of the year and the dates on which they were advanced;(c)the amounts of any payments received from the borrower since the commencement of the year in respect of loans outstanding and the dates on which they were received;(d)the amount of every due from the borrower remaining unpaid and the date on which each such sum became due and the amount of interest accrued due and unpaid in respect of every such sum;e) the amount of every sum not yet due which remains outstanding and the date upon which each such sum will become due; andf) such other particulars as may be prescribed.
