Section 42(1) in The Delhi Co-operative Societies Rules, 2007
(1)Every co-operative society shall prepare the following statements and returns for each co-operative year, namely:-(a)a statement showing the receipts and disbursements for the year;(b)a profit and loss account;(c)a balance-sheet;(d)in case of co-operative housing societies details of members resigned, enrolled, ceased and expelled with the approval of Registrar and a updated list of members of the such co-operative housing society; and(e)such other statement or return as may be specified by the Registrar from time to time.
