Section 38(7)(b) in Punjab Rights of Persons with Disabilities Rules, 2019
(b)Audited Statement of account duly certified by Chartered Accountant for the last two years.(i)Receipt and Payment Account(by Chartered Accountant for the last two years)(ii)Income and Expenditure Account(by Chartered Accountant for the last two years)(iii)Balance sheet for the last two years(by Chartered Accountant for the last two years)