154.—(1) Before the 31st day of March in each year, there shall be submitted to the Minister in respect of a private charitable institution registered in the register an abstract of the accounts of the institution for the year ending on the preceding 31st day of December.
(2) An abstract under this section shall be in a form approved of by the Minister, shall show the particulars indicated or required by that form, and shall be certified as correct by the auditor who audited the accounts to which it relates.