Accounts and audit

[Sections 12-27 not provided in input] (1) The Commission shall cause to be maintained such books of accounts and other books in relation to its accounts in such form and in such manner as may, in consultation with the Comptroller and Auditor-General of India, be prescribed by rules. (2) The Commission shall, as soon as may be after closing its annual accounts, prepare a statement of accounts in such form as may be prescribed by rules, and forward the same to the Comptroller and Auditor-General of India by such date, as the Central Government may, in consultation with the Comptroller and Auditor-General of India, determine. (3) The accounts of the Commission shall be audited by the Comptroller and Auditor-General of India at such times and in such manner as he thinks fit. (4) The annual accounts of the Commission together with the audit report thereon shall be forwarded to the Central Government, and the Central Government shall cause the same to be laid before both Houses of Parliament and shall also forward a copy of the audit report to the Commission for taking appropriate action on the matters arising out of the audit report.