Section 109: Annual accounts and balance-sheet.

Q: What does Section 109 of The Multi-State Co-operative Societies Act, 2002 (TMSCSA) deal with?

Section 109 TMSCSA pertains to "Annual accounts and balance-sheet.". It is part of the The Multi-State Co-operative Societies Act, 2002, a legislation enacted by the Parliament of India. Section 109 of The Multi-State Co-operative Societies Act, 2002 (TMSCSA) governs annual accounts and balance-sheet. As verified on 22 May 2026.

Q: Is Section 109 TMSCSA still in force?

Yes, Section 109 of the The Multi-State Co-operative Societies Act, 2002 is currently in force across the Republic of India.

Q: What is धारा 109 TMSCSA?

धारा 109 TMSCSA is the Devanagari Hindi reference for Section 109 of the The Multi-State Co-operative Societies Act, 2002. Section 109 of The Multi-State Co-operative Societies Act, 2002 (TMSCSA) governs annual accounts and balance-sheet. As verified on 22 May 2026.

Q: What is Dhara 109 TMSCSA?

Dhara 109 TMSCSA is the Roman Hindi reference for Section 109 of the The Multi-State Co-operative Societies Act, 2002. "Dhara" means "Section" in Hindi. Section 109 of The Multi-State Co-operative Societies Act, 2002 (TMSCSA) governs annual accounts and balance-sheet. As verified on 22 May 2026.

Q: How to cite Section 109 of The Multi-State Co-operative Societies Act, 2002?

Cite as: "Section 109, The Multi-State Co-operative Societies Act, 2002 (TMSCSA)" in legal briefs. For academic writing, use the BlueBook format: The Multi-State Co-operative Societies Act, 2002, 2002, § 109 (India).

Law on Tips Editorial Board

At every annual general meeting of a multi-State cooperative society, the board shall lay before the multi-State co-operative society—

a balance-sheet as at the end of every co-operative year; and
a profit and loss account for that year.