Rule 27. Return Every registered Trade Union shall- Annual under sub section (1) of section 26

(a) forward annual report to the Registrar, on or before 31"January of the succeeding year, in Form-G, audited in such manner and by such person, as may be prescribed, a general particulars of all statement containing receipts and expenditure of such registered Trade Union during the year ending on the 31st day of December and of the assets and liabilities of the Trade Union existing on such 31st day of December;

(b) along with the general statement referred to in clause (a), forward to the Registrar a statement showing changes of office-bearers made by the Trade Union during the year to which such general statement refers, together also with a copy of the rules of the Trade Union corrected up to the date of dispatch thereof to the Registrar.

(2) On receipt of a copy of an application for alteration of the rules of a Trade Union under Section 99 of the Industrial Relations Code, 2020, the Registrar, unless he has reason to believe that the alteration has not been made in the manner provided by these Rules, shall register the alteration in a register to be maintained for this purpose and shall notify the fact that he has done so to the secretary of the Trade Union. The fee payable for registration of alteration of rules shall be Rs. 200 for each set of alteration made simultaneously.

(3) For the purpose of examining the documents referred toin clauses (a) and(b) of sub-rule (1), and sub-rule (2), the Registrar or any officer authorized by him, by general or special order, may at all reasonable times inspect the certificate of registration, account books, registers and other documents, relating to a Trade Union, at its registered office.