Section 3 in Unique Identification Authority of India (Form of Annual Statement of Accounts) Rules, 2018
3. Annual statement of accounts and other relevant records.
(1)At the expiration of a period of twelve months ending with the 31st March of every year, the Authority shall prepare its annual statement of accounts and records in Form 'A', Form 'B' and Form 'C' and the Schedules annexed to these rules.(2)The approved statement of accounts of the Authority shall be forwarded by the Authority to the Comptroller and Auditor General of India or any other person appointed by him on his behalf within three months after the expiry of the year for the purposes of audit.(3)The annual statement of accounts of the Authority, as certified by the Comptroller and Auditor General of India or any other person appointed by him on his behalf, together with the audit report thereon after adoption by the Authority shall be forwarded to the Central Government for laying before both the Houses of Parliament.
