Section 20(2) in THE DELHI URBAN ART COMMISSION ACT, 1973
(2)The Commission shall, as soon as may be after closing its annual accounts, prepare a statement ofaccounts in such form as may be prescribed by rules, and forward the same to the Comptroller andAuditor-General of India by such date, as the Central Government may, in consultation with theComptroller and Auditor-General of India, determine.
