Section 120. Filing of returns

120. Filing of returns.— Every year within six months of the closure of the accounting year every multi-State co-operative society shall file the following returns with the Central Registrar, namely: — 2 [(a) annual report of the activities including details of board decisions which were not unanimous;] (b) audited statements of accounts; (c) plan for surplus disposal as approved by the general body; (d) list of amendments to the bye-laws of the multi-State co-operative society; (e) declaration regarding date of holding of general body meeting and conduct of elections where due; 3[(f) disclosure regarding employees who are relatives of Members of board; (g) declaration of any related party transactions by the board of directors; and (h) any other information required by the Central Registrar in pursuance of any of the provisions of this Act or the rules made thereunder.]