Bye-law No. 146
146. b. OWNERSHIP
The Society shall prepare and file Annual Returns as prescribed in the Act & the Rules. The Society shall file Annual Returns on or before 30th September of every year with the Registrar including the following matters, namely
i. Annual Reports of Societies activities.
ii. Societies Audited Statement of Accounts;
iii. Plans for surplus disposal as approved by the General Body of the Society;
iv. List of amendments to the Byelaws of the Society, if any;
v. Declaration regarding date of holding of its General Body Meeting and conduct of elections when due;
vi. Any other information required by the Registrar in pursuance of any of the provisions of the Act.
vii. List of Active and Non-Active Members.
viii. Every Society shall also file a Return regarding the name of the Auditor or Auditing Firm from a Panel Approved by a State Government in this behalf, appointed in the General Body Meeting together with his written consent within a period of one month from the date of Annual General Body Meeting.
ix. If the Society fails to intimate and file the Returns as provided by section 75(2A) and section 79(1B), the Registrar may cause Societies accounts to be audited by appointing an Auditor from the panel of Auditors.