Section 35(1) in Himachal Pradesh Societies Registration Act, 2006
(1)Every Society shall send to the Registrar a statement of income and expenditure with full particulars in such form as may be prescribed duly audited by its Auditors/Chartered Accountants audit report and balance sheet of the previous year alongwith details of all financial activities together with such fee as may be prescribed within ninety days from the date of annual general meeting of the Society or from 30thday of April, every year where the regulations do not provide for an annual general meeting. If the Society fails to send the aforesaid statements within the stipulated time, the Society shall be liable to pay late fee as may be prescribed.
