# 120    Filing of returns

Every year within six months of the closure of the accounting year every multi-State co-operative society shall file the following returns with the Central Registrar, namely:--

(a) annual report of the activities;

(b) audited statements of accounts;

(c) plan for surplus disposal as approved by the general body;

(d) list of amendments to the bye-laws of the multi-State co-operative society;

(e) declaration regarding date of holding of general body meeting and conduct of elections where due;

(f) any other information required by the Central Registrar in pursuance of any of the provisions of this Act.