Section 74(2) in The Employees' Provident Funds Scheme, 1952
(2)The annual report on the work and activities of the Board and the audited accounts of the Board together with the report of the Comptroller and Auditor-General of India, as adopted by the Board, shall be authenticated by affixing the common seal of the Board and four copies thereof together with the comments of the Board on the report of the Comptroller and Auditor-General shall be submitted to the Central Government not later than twentieth of December following the close of the financial year concerned for being placed before Parliament:Provided that if the report of the Comptroller and Auditor-General is not received, by the first of December following the close of the financial year to which it pertains, the audited accounts together with the report of the Comptroller and Auditor-General and the comments of the Board thereon shall be submitted to the Central Government separately from the annual report on the work and activities of the Board.]
