Section 12(1) in The Societies Registration (Maharashtra) Rules, 1971
(1)The governing body shall get the accounts audited within six months of the date of balancing the accounts under subsection (3) of Section 12-D, and the auditor shall forward a copy of the balance-sheet and the income and the expenditure account along with his audit report to the Assistant Registrar within a fortnight of the completion of the audit or such further time as the Assistant Registrar may grant in this behalf.
