Section 67(1) in Jammu and Kashmir Co-operative Societies Rules, 2001
(1)Every Co-operative Society shall prepare for each Co-operative year in such form as may be specified by the Registrar—(a)a statement showing the receipts and disbursement for the year;(b)a profit and loss account;(c)a balance sheet; and(d)such other statements or returns as may be specified by the Registrar.
