Authority to whom audit report is to be submitted

After completing the audit for any financial year or shorter period, or for any transaction or, series of transactions, as the case may be, the auditor shall send a report- (i) to the Commissioner in respect of the institutions included in the lists published under clause (a), clause (d) and clause (e) of section 6; (ii) to the Deputy Commissioner in respect of institutions included in the list published under clause (b) of section 6; and (iii) to the Assistant Commissioner in respect of institutions included in the list published under clause (c) of section 6.