The Indian Antarctic Act, 2022
Section 52. Accounts and audit of fund.
(1) The Committee shall maintain proper accounts and other relevant records in relation to the fund and prepare an annual statement of accounts, including the profit and loss account and the balance-sheet, in such form as may be prescribed, in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the fund shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him.
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