The certificate referred to in section 42 shall be in Form No. 13 and shall be furnished to the assessing authority, in the case of a company on or before the 31st day of December and in other cases on or before the 31st day of October of the year succeeding the year to which it relates. The certificate shall be accompanied by audited statement of accounts for the year and a statement in Form No.13A.

Provided that a dealer registered under the Act having the head office situated outside the State shall file statement of accounts in respect of the activities in the State separately along with the consolidated Balance Sheet and Profit and Loss Account, if not drawn up separately in the Audit report

Provided further that the date of filing of the certificate for the year 2005-06 shall be 30th June, 2007