law: Banking Regulation Act, 1949
  32. Copies of balance-sheets and accounts to
  
  be sent to Registrar
  [(1) Where a banking company in any year
  
  furnished its accounts and balance-sheet in accordance with the provisions of
  
  section 31, it shall at the same time send to the Register three copies of such
  
  accounts and balance-sheet and of the Auditor's report, and where such copies
  
  are so sent, it shall not be necessary to file with the Registrar, in the case
  
  of a public company, copies of the accounts and balance-sheet and of the
  
  Auditors' report, and in the case of a private company, copies of the
  
  balance-sheet and of the Auditor's report as required by sub-section (1) of
  
  section 220 of the Companies Act, 1956 (1 of 1956), and the copies so sent
  
  shall be chargeable with the same fee and shall be dealt with in all respects
  
  as if they were filed in accordance with that section.]
  (2) When in pursuance of sub-section (2) of
  
  section 27 the Reserve Bank required any additional statement or information in
  
  connection with the balance-sheet and accounts furnished under section 31, the
  
  banking company shall, when supplying such statement or information send a copy
  
  thereof to the Registrar.