Section32
The Banking Regulation Act, 1949

Copies of balance-sheets and accounts to be sent to registrar

In force From 16 Mar 1949 Act 10 of 1949 As on 21 Oct 2026

Act 10 of 1949 Ministry Finance Enacted 10 Mar 1949 In force 16 Mar 1949

Section 32 of the Banking Regulation Act, 1949 deals with copies of balance-sheets and accounts to be sent to registrar. Where a banking company in any year furnishes its accounts and balance-sheet in accordance with the provisions of section 31, it shall at the same time send to the registrar three copies of such accounts and balance-sheet and of the auditor's report, and where such copies are so sent, it shall not b The Act came into force on 16 Mar 1949.

1[(1) Where a banking company in any year furnishes its accounts and balance-sheet in accordance with the provisions of section 31, it shall at the same time send to the registrar three copies of such accounts and balance-sheet and of the auditor's report, and where such copies are so sent, it shall not be necessary to file with the registrar, in the case of a public company, copies of the accounts and balance-sheet and of the auditor's report, and, in the case of a private company, copies of the balance-sheet and of the auditor's report as required by sub-section (1) of section 220 of the Companies Act, 1956 (1 of 1956); and the copies so sent shall be chargeable with the same fee and shall be dealt with in all respects as if they were filed in accordance with that section.]

(2) When in pursuance of sub-section (2) of section 27 the Reserve Bank requires any additional statement or information in connection with the balance-sheet and accounts furnished under section 31, the banking company shall, when supplying such statement or information, send a copy thereof to the registrar.

Section 32, The Banking Regulation Act, 1949 (Act 10 of 1949).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 32

What does Section 32 of the Banking Regulation Act deal with?

Section 32 of the Banking Regulation Act is headed "Copies of balance-sheets and accounts to be sent to registrar". Where a banking company in any year furnishes its accounts and balance-sheet in accordance with the provisions of section 31, it shall at the same time send to the registrar three copies of such accounts and balance-sheet and of the auditor's report, and where such copies are so sent, it shall not b

How do I find court cases under Section 32 of the Banking Regulation Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Banking Regulation Act 1949 32, section 32 Banking Regulation Act 1949, section 32 of the Banking Regulation Act. People searching for it also type section 32 of banking regulation act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 32 of the Banking Regulation Act, and has it changed?

Its own text turns on section 27 (Monthly returns and power to call for other returns and information), section 31 (Submission of returns), so none of them can safely be read on its own.

When did Section 32 of the Banking Regulation Act come into force?

Section 32 of the Banking Regulation Act, cited as Banking Regulation Act 1949 32, came into force on 16 Mar 1949, having been enacted on 10 Mar 1949. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 21 Oct 2026. This page is not a substitute for legal advice.