Section 10 in The Banking Regulation (Co-Operative Societies) Rules, 1966
10. Manner of publication of accounts and balance-sheet .-The balance-sheet and profit and loss account prepared in pursuance of section 29 of the Act together with the auditor's report shall be published within a period of nine months from the end of the period to which they relate in a newspaper which is in circulation at the place where the Co-operative Bank has its principal office.
Explanation 1.-For the purposes of this rule, the expression "newspaper" means any newspaper or journal published at least once a week but does not include a journal other than a banking, commercial, financial or economic journal.[Explanation 2.-In the case of a Co-operative Bank the deposit liabilities of which as at the end of the period to which the accounts and balance-sheet relate do not exceed [twenty] lakhs of rupees, a display, in a conspicuous place at the principal office, and at every place of business of such bank, of a copy of the balance-sheet and profit and loss account with the auditor's report shall be deemed to constitute compliance with the provision of this rule.]
