Section 63 in The Tripura Co-operative Societies Rules, 1976
63. Annual statement of accounts including balance sheet etc.
(a)Within thirty days of the close of every co-operative year, or within such extended period as may be specified by the Registrar, in the case of any society or class of societies, the committee of every society shall prepare annul statements of accounts showing-(i)receipts and disbursements during the previous co-operative year.(ii)the profit and loss account for the year, and(iii)the balance sheet as at the close of the year.(b)These statements of accounts shall be open to inspection by any member during office hours at the office of the society and the society shall submit within fifteen days from the date of preparation of the statement of accounts, one copy thereof to the auditor appointed by the Registrar for the audit of that society and the other copy to the Co-operative Inspector within whose jurisdiction the society is situated.
