law: The Small Industries Development Bank of India Act, 1989 
  25. Accounts and audit of
  
  Small Industries Development Assistance Fund 
  1.     
  
    The
  
  balance-sheet and accounts of Small Industries Development Assistance Fund
  
  shall be prepared in such form and manner as may be prescribed.
  2.     
  
    The
  
  Board shall cause the books and accounts the Small Industries Development
  
  Assistance Fund to be closed and balanced as on the 31st day of March each year
  
  or such other date as the Development Bank may specify.
  3.     
  
    The
  
  Small Industries Development Assistance Fund shall be audited by one or more
  
  auditors appointed by the Development Bank under section 30 who shall make a
  
  separate report thereon.
  4.     
  
    The
  
  provisions of sub-sections (2), (3) and (4) of section 30 shall, so far as may
  
  be, apply in relation to the audit of the Small Industries Development
  
  Assistance Fund.
  5.     
  
    The
  
  Small Industries Bank shall furnish to the Central Government and the
  
  Development Bank within four months from the date on which the accounts of the
  
  Small Industries Development Assistance Fund are closed and balanced, a copy of
  
  balance-sheet and accounts together with a copy of its auditors' report and a
  
  report on the operation of that Fund during the relevant year and the Central
  
  Government shall, as soon as may be after they are received by it, cause the
  
  same to be laid before each House of Parliament.