law: Banking Regulation Act, 1949
  31. 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 furnishes 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.]