Section 14 in The Small Industries Development Bank Of India (General Regulations), 2000*
14. Balance-sheet and profit and loss account .-The annual accounts of the Small Industries Bank shall be prepared and set out in the following manner:-
(i)a balance-sheet as at 31st March of each year, and a profit and loss account for the year ending on that date, or such other date as the Board may specify, of the General Fund, in the forms in Schedule I and II to these regulations or as amended from time to time by the Board; and(ii)a balance-sheet as at the 31st March of each year and profit and loss account for the year ending on that date, or such other date as the Board may specify, of the Small Industries Development Assistance Fund in the forms in Schedules III and IV to these regulations or as amended from time to time by the Board.
