Section 63(a) in The Tripura Co-operative Societies Rules, 1976
(a)Within thirty days of the close of every co-operative year, or within such extended period as may be specified by the Registrar, in the case of any society or class of societies, the committee of every society shall prepare annul statements of accounts showing-(i)receipts and disbursements during the previous co-operative year.(ii)the profit and loss account for the year, and(iii)the balance sheet as at the close of the year.
