Section 13(1) in Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955
(1)The governing body of every society shall at some date not later than eighteen months after the registration of the society and subsequently once at least in every calendar year lay before the society in general meeting a balance sheet and income and expenditure account for the period, in the case of the first account since the registration of the society and in any other cause since the preceding account made up to a date not earlier than the date of the meeting by more than six months.
