Export-Import Bank of India Act, 1981
22. Preparation of accounts and balance-sheet.-
1. The balance- sheet and accounts of the Exim Bank shall be prepared in such form and manner as may be prescribed.
2. The Board shall cause the books and accounts of the Exim Bank to be closed and balanced as on the 31st day of December 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 closing and balancing of, or for other matters relating to, the books or accounts in respect of the concerned years.