Article 243ZP

Part IXB — The Co-operative Societies · Constitution of India

Article 243ZP

Returns. (1) Every co-operative society shall file returns, within six months of the close of every financial year, to the authority designated by the State Government including the following matters, namely:— (a) annual report of its activities; (b) its audited statement of accounts; (c) plan for surplus disposal as approved by the general body of the co-operative society; (d) list of amendments to the bye-laws of the co-operative society, if any; (e) declaration regarding date of holding of its general body meeting and conduct of elections when due; and (f) any other information required by the Registrar in pursuance of any of the provisions of the State Act.

In plain wordsEvery co-operative society must file yearly returns with a state authority within six months of the financial year closing, including its audited accounts, annual report, changes to bye-laws, and dates of its general meeting and elections. This paper trail helps members and the Registrar keep track of the society.

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