32. Time for filing balance sheet audited by a Chit Auditor or other Auditors [Section 24].
(1)Where the audit is done by the Chit Auditor, the foreman shall file with the Assistant Registrar a copy of the balance sheet and profit and loss account together with the audit certificate and the auditor's report within one month from the date of the receipt of the audit certificate and audit report from the Chit Auditor or within three months from the last day of the period covered by the balance sheet, whichever is earlier.(2)In the case of Audit by an Auditor qualified to act as auditor of companies under the Companies Act, 2013 (Central Act, 18 of 2013), the foreman shall file with the Assistant Registrar the documents referred to in sub-rule (1) within three months from the expiry of the period with reference to which the balance sheet is prepared under section 24 and in the case of individual chit as referred to in sub-rule (2) of rule 30 within a period of two months.
