Section 28: Preparation of balance-sheet, etc., by corporation.
The Deposit Insurance and Credit Guarantee Corporation Act, 1961Central Act · Act 47 of 1961
(1) The balance-sheet and accounts of the Corporation shall be prepared and maintained in such form and manner as may be prescribed.
(2) The Board shall cause the books and accounts of the Corporation to be balanced and closed as on the 31st day of December [or such other date in each year as the Central Government may, by notification in the Official Gazette, specify]:
[Provided that with a view to facilitating the transition from one period of accounting to another period of accounting under this sub-section, the Central Government may, by order published in the Official Gazette, make such provision as it considers necessary or expedient for the balancing and closing of, or for other matters relating to, the books or accounts in respect of the concerned years.]
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