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Section 120 - Filing of returns. - MULTI-STATE CO-OPERATIVE SOCIETIES ACT, 2002Extract Filing of returns. 120. Every year within six months of the closure of the accounting year every multi‑State co‑operative society shall file the following returns with the Central Registrar, namely : ( a ) annual report of the activities; ( b ) audited statements of accounts; ( c ) plan for surplus disposal as approved by the general body; ( d ) list of amendments to the bye‑laws of the multi‑State co‑operative society; ( e ) declaration regarding date of holding of general body meeting and conduct of elections where due; ( f ) any other information required by the Central Registrar in pursuance of any of the provisions of this Act.
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