Section 18(5) in The M.P. Trade Unions Regulations, 1961
(5)Where the registered Trade Union is a federation of Trade Unions and the number of such unions affiliated to it at any time during the year ending on the 31st December, did not exceed 50, 15 or 5, respectively, the audit of the accounts of the federation may be conducted as if it has not, at any time, during the year had a membership of more than 2,000, 1,000 or 250 respectively.
