Industrial Relations (Bihar) Rules, 2026 · Rule 9
Rule 9: Manner of annual audit under clause (j) of section 7.
Rule 9 of the Industrial Relations (Bihar) Rules, 2026 operationalises Manner of annual audit under clause (j) of section 7. It belongs to the trade union layer of the Industrial Relations Code framework in Bihar. The provision directly involves Trade union.
Final State RuleBihar Gazette (Extraordinary), 1 July 2026Effective 1 July 2026
Finin2min 2-minute summary
Rule 9 of the Industrial Relations (Bihar) Rules, 2026 operationalises Manner of annual audit under clause (j) of section 7. It belongs to the trade union layer of the Industrial Relations Code framework in Bihar. The provision directly involves Trade union.
Jurisdiction: Bihar. This page explains a State rule under the Industrial Relations Code, 2020; other States may prescribe different procedure/forms.
Full notified Rule text
9. Manner of annual audit under clause (j) of section 7.—
(1). The annual audit of the account of any registered trade union or
federation of union shall be conducted by an auditor authorized to audit
the account of companies under section 139 of Companies act 2013.
Provided that where the membership of trade union did not at any
time during the financial year exceed 250, annual audit of the accounts
may be conducted by any two members of the union.
(2) The auditor or auditors shall be given access to all the books of the Trade
Union and shall verify the annual return with the accounts and vouchers
relating thereto and shall thereafter sign the auditor's declaration
appended to Form II, indicating separately on that Form under his
signature or their signatures, a statement showing in what respect he or
they find the return to be incorrect, unvouched or not in accordance with
the Act. The particulars given in this statement shall indicate-
(a) every payment which appears to be unauthorized by the rules of
theTrade Union or contrary to the provisions of the Act,
(b) the amount of any deficiency or loss which appears to have been
incurred by the negligence or misconduct of any person,
(c) the amount of any sum which ought to have been incurred but is
not brought to account by any person;
Provided in case of Audit of political funds of a registered Trade
Union, the audit shall be carried out along with the audit of the general
account of the Trade Union and by the same auditor or auditors.
Gazette / notified rule source
Clause / sub-rule explanation
Clause (2)
(2) The auditor or auditors shall be given access to all the books of the Trade Union and shall verify the annual return with the accounts and vouchers relating thereto and shall thereafter sign the auditor's declaration appended to Form II, indicating separately on that Form under his signature or their signatures, a statement showing in what respect he or they find the return to be incorrect, unvouched or not in accordance with the Act. The particulars given in this statement shall indicate-
This is framed as a mandatory requirement. Identify the person on whom “shall” operates, the required act/document and the stated deadline or condition before treating compliance as complete.
Clause (a)
(a) every payment which appears to be unauthorized by the rules of theTrade Union or contrary to the provisions of the Act,
Read this clause with the rule heading, defined terms and the cited Code section. Its legal effect depends on the actor, trigger and any qualification stated in the text.
Clause (b)
(b) the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of any person,
Read this clause with the rule heading, defined terms and the cited Code section. Its legal effect depends on the actor, trigger and any qualification stated in the text.
Clause (c)
(c) the amount of any sum which ought to have been incurred but is not brought to account by any person; Provided in case of Audit of political funds of a registered Trade Union, the audit shall be carried out along with the audit of the general account of the Trade Union and by the same auditor or auditors.
This is framed as a mandatory requirement. Identify the person on whom “shall” operates, the required act/document and the stated deadline or condition before treating compliance as complete.
Who acts under this Rule?
Thresholds / timelines in the Rule
No standalone numeric/time threshold extracted from the notified rule text.
Practical application
Example: a trade union seeks registration or a related statutory action in Bihar. The union should match its application, office-bearer/member particulars, prescribed form and supporting documents to Rule 9 before filing with the Registrar.
Compliance reading
Do not apply this Rule in isolation. Confirm the enabling Industrial Relations Code provision, defined terms, prescribed forms and any subsequent amendment, State notification or judicial interpretation. Where the Rule allocates a power to an authority, verify the currently notified competent authority before filing.
Q&A
What does Bihar Industrial Relations Rule 9 cover?
Rule 9 of the Industrial Relations (Bihar) Rules, 2026 operationalises Manner of annual audit under clause (j) of section 7. It belongs to the trade union layer of the Industrial Relations Code framework in Bihar. The provision directly involves Trade union.
Is Rule 9 a Central or State rule?
It is a final Bihar State rule under the Industrial Relations Code, 2020. It should not be substituted for another State's rules or the Central Rules.
What should an employer or worker verify before acting?
Verify the Industrial Relations Code provision linked to the issue, the complete text of Rule 9, any prescribed form, the current Bihar Gazette and any later amendment/corrigendum.
Does the notified rule itself contain a timeline or threshold?
No standalone numeric threshold was automatically extracted from this rule; the operative condition may be qualitative or contained in a linked Code provision/form.
What evidence should be retained?
Keep the prescribed application/notice/form, proof of service or filing, authority acknowledgement/order and the internal record showing how the statutory trigger and deadline were checked.