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.