Section 3(1)(b) in The National Capital Territory of Delhi Real Estate (Regulation and Development) (General) Rules, 2016
(b)annual report including audited profit and loss account, balance sheet, cash flow statement, directors report and the auditors report of the promoter for the immediately preceding three financial years; and where annual report is not available, the audited profit and lost account, balance sheet, cash flow statement and the auditors report of the promoter for the immediately preceding three financial years;