Section 18(2) in Uttar Pradesh Chit Funds Act, 1975
(2)The balance sheet referred to in sub-section (1) shall:(a)contain a summary of the assets and liabilities of all chits conducted by him;(b)give such particulars as will disclose the nature of the said assets and liabilities and how the value of those assets has been arrived at; and(c)such other particulars as may be prescribed.
