law: Banking Regulation Act, 1949
  33. Display of audited balance-sheet by
  
  companies incorporated outside India 
  Every banking company, incorporated
  
  119[outside India] shall, not later than the first Monday in August of any year
  
  in which it carries on business, display in a conspicuous place in its
  
  principal office and in every branch office 102[in India] a copy of its last
  
  audited balance-sheet and profit and loss account prepared under section 29,
  
  and shall keep the copy so displayed until replaced by a copy of the subsequent
  
  balance-sheet and profit and loss account so prepared, and every such banking
  
  company shall display in like manner copies of its complete audited
  
  balance-sheet and profit and loss account relating to its banking business as
  
  soon as they are available, and shall keep the copies so displayed until copies
  
  of such subsequent accounts are available.