law: Banking Regulation Act, 1949
  27. Monthly returns and power to call for
  
  other returns and information
  (1) Every banking company shall, before the
  
  close of the month succeeding that to which it relates, submit to the Reserve
  
  Bank a return in the prescribed form and manner showing its assets and
  
  liabilities 102[in India] as at the close of business on the last Friday of
  
  every month or if that Friday is a public holiday under the Negotiable
  
  Instruments Act, 1881 (26 of 1881), at the close of business on the preceding
  
  working day.
  (2) The Reserve Bank may at any time direct a
  
  banking company to furnish it within such time as may be specified by the
  
  Reserve Bank, with such statements and information relating to the business or
  
  affairs of the banking company (including any business or affairs with which
  
  such banking company is concerned) as the Reserve Bank may consider necessary
  
  or expedient to obtain for the purposes of this Act, and without prejudice to
  
  the generality of the foregoing power may call for information every half-year
  
  regarding 104[the investments of a banking company and the classification of
  
  its advances in respect of industry, commerce and agriculture].]
  (3) Every Regional Rural Bank shall submit a
  
  copy of the return which it submits to the Reserve Bank under sub-section (1)
  
  also to the National Bank and the powers exercisable by the Reserve Bank under
  
  sub-section (2) may also be exercised by the National Bank in relation to the
  
  Regional Rural Banks.]