Section 26(2) in The Indian Electricity Rules, 1956
(2)Such licensee shall prepare and render an annual statement of his accounts in accordance with the provisions of section 11 within a period of six months from the aforesaid date, or such extended period as the State Government may authorise after it is satisfied that the time allowed is insufficient owing to any cause beyond the control of the licensee and the statement shall be rendered in quadruplicate if the State Government so desires.
