Section 31(1) in The Chit Fund (Manipur) Rules, 1994
(1)Where the audit is done by the chit auditor the foreman shall file with the Registrar a copy of the balance sheet and profit and loss account together with the audit certificate and auditor's report within one month from the date of receipt of the audit certificate and audit report from the chit auditor or within three months of the last day of the period covered by the balance sheet, whichever is earlier.
