law: The Small Industries Development Bank of India Act, 1989 
  28. Preparation of accounts
  
  and balance sheet 
  1.     
  
    The
  
  balance-sheet and accounts of the Small Industries Bank shall be prepared in
  
  such form and manner as may be prescribed.
  2.     
  
    The
  
  Board shall cause the books and accounts of the Small Industries Bank to be closed
  
  and balanced as on the 31st day of March each year or such other date, as the
  
  Development Bank may specify.