Section 47 in Haryana Registration and Regulation of Societies Act, 2012
47. Books of Accounts.
(1)Every Society shall keep proper books of accounts i.e. cash book, ledger etc. as required by Income Tax laws or the books as per standards laid down by the Institute of Chartered Accountants, at its head office or as may be prescribed with respect to,-(i)all sums of money received and expended by the Society; and(ii)the assets and liabilities of the Society.(2)The books of accounts shall be open to inspection during the business hours by the Registrar General, Registrar, District Registrar or any officer authorised by them.
