Section 26: Annual returns

Finin2min analysis — what the section actually does

Full statutory text — Section 26

26. Annual returns.—(1) Every registered Trade Union shall—
         (a) forward annually to the Registrar, on or before such date, in such form, audited in such
   manner and by such person, as may be prescribed, a general statement containing particulars of all
   receipts and expenditure of such registered Trade Union during the year ending on the 31st day of
   December next preceding such prescribed date, 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) A copy of every alteration made in the rules of a registered Trade Union shall be sent to the
Registrar within fifteen days of the making of the alteration.
    (3) For the purpose of examining the documents referred to in clauses (a) and (b) of sub-section (1),
and sub-section (2), the Registrar or any officer authorised 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 or may require their production at such place as he

may specify in this behalf, but no such place shall be at a distance of more than fifteen kilometres from
the registered office of such Trade Union.

How to apply this provision

1. Primary statutory test — (1) Every registered Trade Union shall— (a) forward annually to the Registrar, on or before such date, in such form, audited in such manner and by such person, as may be prescribed, a general statement containing particulars of all receipts and expenditure of such registered Trade Union during the year ending on the 31st day of December next preceding such prescribed date, and of the assets and liabilities of the…
2. Additional operative limb — (2) A copy of every alteration made in the rules of a registered Trade Union shall be sent to the Registrar within fifteen days of the making of the alteration.
3. Numerical or timing control — Annual returns.—(1) Every registered Trade Union shall— (a) forward annually to the Registrar, on or before such date, in such form, audited in such manner and by such person, as may be prescribed, a general statement containing particulars of all receipts and expenditure of such registered Trade Union during the year ending on the 31st day of December…
4. Evidence file — retain facts and records proving the role/status of: Trade union.

Rules, forms and cross-references

A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.

Worked example

Q&A — Section 26

Source & verification trail