Rule 3 - Annual statement of accounts and other relevant records - Securities And Exchange Board of India (Form of Annual Statement of Accounts And Records) Rules, 1994

Annual statement of accounts and other relevant records. 3. At the expiration of a period of twelve months ending with 31st March of every year, the Board shall prepare with reference to that period, a Balance Sheet, Income and Expenditure Account and Receipt and Payment Account as on the last working day of that period 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'.