Section 15 in The Banking Regulation (Companies) Rules, 1949
15. Manner of publication of accounts and balance-sheet .-The balance-sheet and profit and loss account prepared in terms of section 29 of the Act together with the auditor's report shall be published within a period of six months from the end of the period to which they relate in a newspaper which is in circulation at the place where the banking company has its principal office.
Explanation .-For the purposes of this rule, the expression "newspaper" means any newspaper or journal published at least once a week, but does not include a journal other than a banking, commercial, financial or economic journal.
