Section 47(1) in Haryana Registration and Regulation of Societies Act, 2012
(1)Every Society shall keep proper books of accounts i.e. cash book, ledger etc. as required by Income Tax laws or the books as per standards laid down by the Institute of Chartered Accountants, at its head office or as may be prescribed with respect to,-(i)all sums of money received and expended by the Society; and(ii)the assets and liabilities of the Society.
