law: National Bank for Agriculture and Rural Development Act, 1981 
  46. Preparation of
  
  balance-sheet, etc., of National Bank.- 
  1.     
  
    The
  
  balance-sheet and accounts of the National Bank shall be prepared and
  
  maintained in such form and manner as may be prescribed.
  2.     
  
    The
  
  Board shall cause the books and accounts of the National Bank to be balanced
  
  and closed as on the thirtieth day of June or such other date in each year as
  
  the Central Government may, by notification in the Official Gazette, specify.
  Provided that with a view to facilitating the
  
  transition from one period of accounting to another period of accounting under
  
  this sub-section, the Central Government may, by order published in the
  
  Official Gazette, make such provisions as it considers necessary or expedient
  
  for the balancing and closing of, or for other matters relating to, the books
  
  or accounts in respect of the concerned years.