Trade Unions Act, 1926
(1) *** the [appropriate Government] may make regulations for the purpose of carrying into effect the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:— (a) the manner in which Trade Unions and the rules of Trade Unions shall be registered and the fees payable on registration; (b) the transfer of registration in the case of any registered Trade Union which has changed its head office from one State to another; (c) the manner in which, and the qualifications of persons by whom, the accounts of registered Trade Unions or of any class of such Unions shall be audited; (d) the conditions subject to which inspection of documents kept by Registrars shall be allowed and the fees which shall be chargeable in respect of such inspections; and (e) any ma tte whi ch is to be or ma y be pr esc ribe d.