section 23
Books of account
The Lakshadweep Registration of Societies Regulation, 2025Corporate202563 sections14 chapters
Chapter IX ACCOUNTS, AUDIT AND FILING OF DOCUMENTS
Statutory text
- (1) Every society shall keep proper books of account such as cash book, ledger, and the like as required by income-tax laws or the books as per standards laid down by the Institute of Chartered Accountants of India, at its head office or such other places as may be determined by the Registrar General with respect to,––
- (i) all sums of money received and expended by the society; and
- (ii) the assets and liabilities of the society.
- (2) The accounts, returns and registers shall be verified and signed by at least two office bearers, authorised by the Governing Body.
- (3) The books of account shall be open to inspection during the business hours by the Registrar General, Registrar or any officer authorised by them. ---
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