Section 22: Accounts of the Board

The Tobacco Board, Rules, 1976Central Rules · 1975

(1) The Board shall maintain accounts of all receipts and expenditure relating to each year.

(2) The expenditure incurred in a particular year shall be shown under separate heads and sub-heads.

(3) The opening balance, if any shall be stated as such separately.

(4) The closing balance of the year shall be shown at the foot of the accounts on the expenditure side.

(5) An annual proforma account on accrual basis shall also be prepared for bringing out assets and liabilities as well as the details of reserves and investments.

Where this provision sits

Act	The Tobacco Board, Rules, 1976
Section	22
Marginal note	Accounts of the Board
Jurisdiction	Central
Status	In force as published by the source

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