The annual accounts together with the report of Comptroller and Auditor General of India thereon and the annual report on the work and activities of the Corporation as adopted by the Corporation shall be authenticated by affixing the common seal of the Corporation and four copies thereof shall be submitted to the Central Government not later than the twentieth of December following the close of the financial year concerned for being placed before the Parliament:
Provided that if the report of Comptroller and Auditor General of India is not received by the twentieth of November following the financial year to which it pertains, the annual accounts together with the auditors' report thereon shall be submitted to the Central Government separately from the annual report on the work and activities of the Corporation.
