Regulation of SPCAs .-(1) Every Society shall submit its annual report to the Board incorporating therein the activities undertaken by it for the welfare of animals and the steps or measures taken by it to implement various provisions of the Act and the rules made thereunder along with annual accounts duly audited by a chartered accountant or any other body authorised by law within a period of one month from the date of its accounts having been finalised by its managing committee

Section 19

Society for Prevention of Cruelty to animals in a district .-(1) Every State Government shall by notification in the Official Gazette, establish, as soon as may be and in any event within six months from the date of commencement of these rules, a society for every district in the State to be the SPCA in that district

Setting up of infirmaries and animal shelters .-(1) Every State Government shall provide adequate land and other facilities to the Society for the purpose of constructing infirmaries and animal shelters