The report of Comptroller and Auditor General of India on the annual accounts shall be submitted to the Corporation on such date and in such forms as the Central Government may specify in this behalf and they shall state whether in their opinion the Balance Sheet is a full and fair Balance Sheet containing all necessary particulars and properly drawn up so as to exhibit a true and correct view of the state of the Corporation's affairs and in case they have called for any explanation or information from the Corporation or any of its officers, whether it has been given and whether it is satisfactory.
