Section 3 in The Insurance Regulatory And Development Authority (Form Of Annual Statement Of Accounts And Records) Rules, 2001
3. Annual statement of accounts and other relevant records.-At the expiration of a period of twelve months ending with March 31, of every year, the Authority shall prepare with reference to that period, a balance-sheet, an income and expenditure account and receipt and payment account in the forms as specified below:
(a)balance-sheet in Form "A";(b)income and expenditure account in Form "B";(c)receipt and payment account in Form "C";
