Section 61(2)(l) in The Karnataka Souharda Sahakari Act, 1997
(l)[ furnish the financial statements, schedules and other statements with the approval of the board and the related books of accounts, records and other documents necessary for the annual audit of accounts of the Federal cooperative to the auditor within the thirty days from the close of the cooperative year; [Substituted by Act 4 of 2013 w.e.f. 11.02.2013.]