Banking Regulation (Companies) Rules, 1949
15. Manner of publication of accounts and balance sheet
The balance sheet and profit and loss account prepared in terms of section 29 of the Act together with the Auditor's report shall be published within a period of six months from the end of the period to which they relate in a newspaper which is in circulation at the place where the banking company has its principal office.
Explanation: For the purposes of this rule, the expression 'newspaper' means any newspaper or journal published at least once a week, but does not include a journal other than a banking, commercial, financial or economic journal.