Amendment of section 75

Amendment of section 75.—In section 75 of the principal Act, in sub-section (1), for the words "shall close its books of account and bring them to a balance on or before such date as may be prescribed and prepare its income and expenditure account and balance sheet" the words "shall intimate to the Registrar the date of the close of the financial year and shall close its books of account and bring them to a balance on or before that date and prepare its income and expenditure account and balance sheet" shall be substituted.