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Section 25

The Dadra and Nagar Haveli and Daman and Diu Registration of Societies Regulation, 2026.Regulations · 2026

(1) Every society shall keep proper books of account such as cash book, ledger, and the like as required by the Income-tax laws or the books as per the 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––

(a) all sums of money received and expended by the society; and

(b) the assets and liabilities of the society.

(2) The books of account, returns and registers shall be verified and signed by at least two office-bearers, as may be authorised by the Governing Body.

(3) The books of account shall be open to inspection during the business hours by the Registrar General or Registrar or District Registrar, or any officer authorised by him.

Where this provision sits

ActThe Dadra and Nagar Haveli and Daman and Diu Registration of Societies Regulation, 2026.
Section25
StatusIn force as published by the source

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