Section 42(2) in The Delhi Co-operative Societies Rules, 2007
(2)The balance sheet of a co-operative society shall reflect a true and fair view of the state of affairs of the co-operative society. The profit and loss account of the co-operative society shall give a true and fair reflection the profit and loss of the society. Every co-operative society shall submit a copy of each of the statements specified in sub-rule (1), to the Registrar annually within one hundred eighty days next after the date fixed for making of its account for the year.Explanation. - For purposes of this sub-rule reference to balance sheet or profit and loss account, shall include any subsidiary statements or documents annexed thereto and any notes thereon.
