Employees’ State Insurance (Central) Rules, 1950
35. Revenue accounts
The Corporation shall prepare revenue accounts for the financial year ended on the thirty first of March and balance sheet as on the thirty-first of March, by the thirty-first of May:
that on the application of the Corporation, the Central Government may extend the said date by a period not exceeding thirty days:
that the Corporation may, and if so required by the Central Government shall, cause to be prepared the revenue accounts and the balance sheet for any other period or as on any other date.