Section – 26. Annual returns.

February 12, 2026 TRADE UNIONS
  1. Every registered Trade Union shall—
    1. forward annually to the Registrar a general statement of all receipts and expenditure during the year ending on the 31st day of December, along with assets and liabilities, audited in such manner as may be prescribed;
    2. forward a statement showing changes of office-bearers made during the year, together with a copy of the rules of the Trade Union corrected up to the date of dispatch.
  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. The Registrar or an authorised officer may inspect account books, registers, and other documents at the registered office or require their production at a specified place, provided such place is not more than fifteen kilometres from the registered office of the Trade Union.