Section 43(1)(a) in The State Bank Of India (Subsidiary Banks) Act, 1959
(a)[within three months from the 31st day of [March] [Substituted by Act 48 of 1973, Section 34 for certain words (w.e.f. 31-12-1973)] [or the date notified under section 39, as the case may be,] [Inserted by Act 66 of 1988, Section 21 (w.e.f. 30-12-1988)] as on which its books are closed and balanced], its balance-sheet, together with the profit and loss account and the auditor's report, and a report by the Board of Directors on the working [and activities] [Inserted by Act 1 of 1984, Section 51 (w.e.f. 15-2-1984).] of the subsidiary bank during the period covered by the accounts; and