Section 14(1)(c) in The National Capital Territory of Delhi Real Estate (Regulation and Development) (General) Rules, 2016
(c)financial details of the promoter,-(i)the authenticated copy of the PAN card of the promoter;(ii)the annual report including audited profit and loss account, balance sheet, cash flow statement, directors report and the auditors report of the promoter for the immediately preceding three financial years and where annual report is not available then the audited profit and lost account, balance sheet, cash flow statement and the auditors report of the promoter for the immediately preceding three financial years and in case of newly incorporated or registered entity such information shall be disclosed for the parent entity;