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Union of India - Section

Section 3 in The Warehousing (Development and Regulatory Authority) Annual Statement of Accounts and Records Rules, 2010

3. Annual statement of accounts and other relevant records.

- At the expiration of a period of twelve months ending on 31st March of every year, the Authority shall, with reference to that period, prepare a balance-sheet, an income and expenditure account and receipt and payment account in the following Forms, namely :-
(a)Balance Sheet in Form "A";
(b)Income and Expenditure Account in Form "B";
(c)Receipt and Payment Account in Form "C".