Section 37 in The Employees' State Insurance (Central) Rules, 1950
37. Production of accounts before the Comptroller and Auditor General of India. - The annual accounts shall be set out and produced before the Comptroller and Auditor General of India for scrutiny on or before the fifteenth of June each year following the close of the financial year to which they relate:
Provided that on the application of the Corporation the Central Government may extend the said date by a period not exceeding thirty days.
