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2026
Modern
Constitutional state · 2026
Constitution of India
Part IXB
Article243ZP

Returns

Every co-operative society shall file returns, within six months of the close of every financial year, to the authority designated by the State Government including the following matters, namely:— (a) annual report of its activities; (b) its audited statement of accounts; (c) plan for surplus disposal as approved by the general body of the co-operative society; (d) list of amendments to the bye-laws of the co-operative society, if any; (e) declaration regarding date of holding of its general body meeting and conduct of elections when due; and (f) any other information required by the Registrar in pursuance of any of the provisions of the State Act.

In plain languageOrientation

Article 243ZP deals with returns. Read the official clauses below for the exact rule, conditions, exceptions, and institutional powers. This overview is an orientation, not a substitute for the constitutional text.

Current official-edition wording. Historical reconstruction is not claimed for this article.

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Part IXB