Section 9(2) in The Societies Registration (Maharashtra) Rules, 1971
(2)The governing body of a society shall get the accounts audited annually in the manner prescribed in Rule 11.(i)in the case of a society having a gross annual income of more than Rs. 5,000 by a Chartered Accountant ;(ii)in the case of a society having gross annual income of Rs. 5.000 or less, by a Chartered Accountant or a person authorised by the State Government under sub-section (4) of Section 12-D.
