The custodian shall keep correct accounts of the income and expenses of the disabled or semi-disabled person under his guardianship and the expenses incurred for the upbringing, health, education and care of the disabled or semi-disabled person under his guardianship and the income and expenditure incurred while managing his property and the details certifying the ownership of the property. However, there is no need to keep such an account as the person who is in the order of priority as per sub-section (1) of section 136.
(2) Accounts kept according to sub-section (1) and details proving the ownership of the property shall be submitted by the custodian to the disabled or semi-capable person within one year from the date of informing the court in writing that he/she is able to work.
(3) If a disabled or semi-capable person dies while under his guardianship, the guardian shall submit the account book and the details proving the ownership of the property as per sub-section (1) to his next of kin within six months from the date of his death.