Section 31(2) in The Chit Fund (Manipur) Rules, 1994
(2)In the case of audit by an auditor qualified to act as auditor or companies under the Companies Act, 1956 (Central Act 1 of 1956), the foreman shall file with the Registrar, the documents referred to in sub-rule (1) within three months from the expiry of the period with reference to which the balance sheet is prepared under Section 24 and in the case of individual chit as referred to in sub-rule (2) of Rule 28 within a period of two months.
