Obligations of certain Institutions

Obligations of certain Institutions.- It shall be the obligation of every Hindu Religious Institution and every Charitable Endowment to which this Act applies to file before the Commissioner every year, within sixty days from the close of that financial year,-

1. (i) an annual audited statement of its income and expenditure, and
2. (ii) an annual statement of all immoveable property and all moveable property specified under section 31. In such form and in such manner as may be prescribed.