Section 31 of The Banking Regulation Act, 1949: Submission of returns.

Submission of returns. – The accounts and balance-sheet referred to in section 29 together with the auditor’s report shall be published in the prescribed manner and three copies thereof shall be furnished as returns to the Reserve Bank within three months from the end of the period to which they refer:
Provided that the Reserve Bank may in any case extend the said period of three months for the furnishing of such returns by a further period not exceeding three months:
[Provided further that a regional rural bank shall furnish such returns also to the National Bank.]

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