Section 18(1) in The Jawaharlal Institute Of Post-Graduate Medical Education And Research, Puducherry Act, 2008
(1)The Institute shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as the Central Government may, by rules prescribe, and in accordance with such general directions as may be issued by that Government, in consultation with the Comptroller and Auditor-General of India.
