Section 3(vi) in The Bar Council Of India Advocates Welfare Scheme, 1998
(vi)The account of the fund shall be maintained in India and shall contain such particulars as the Advocates Welfare Committee may think proper and as required by law, As soon as possible after 31st day of March in each year, the Committee shall take a general account of the assets and liabilities of the fund and Shall prepare a balance sheet and revenue account showing the income and expenditure during the year terminating on such thirty first day of March in such form as may be considered suitable by the Advocates Welfare Committee,
