In exercise of the power conferred by section 23 read with clause g of sub section 2 of section 34 of the inland waterways Authority of India Act, 1985 82 of 1985 the Centeral Government herby makes the following rules further to amend the Inland Waterways Authority of India Rule 1986

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-13072020-220502 xxxGIDHxxx CG-DL-E-13072020-220502 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 337] नई दिल्ली, सोमवार, िुलाई 13, 2020/आषाढ़ 22, 1942 No. 337] NEW DELHI, MONDAY, JULY 13, 2020/ASADHA 22, 1942 पोत पररवहन मत्रं ालय अजधसचू ना नई दिल्ली, 13 िुलाई, 2020 सा. का. जन. 440 (अ).— भारतीय अन्तििे ीय िलमागग प्राजधकरण अजधजनयम, 1985 (1985 का 82) की धारा 23 के साथ परित धारा 34 के उपखण्ड 2 के खण्ड (िी) द्वारा प्रित्त िजियों का प्रयोग करते हुए केन्र सरकार भारतीय अन्तििे ीय िलमागग प्राजधकरण जनयम, 1986 को आगे और संिोजधत करने के जलए जनम्नजलजखत जनयम बनाती हैं, अथागत् :- 1. (1) इन जनयमों को भारतीय अन्तििे ीय िलमागग प्राजधकरण (संिोधन) जनयम, 2020 कहा िाएगा। (2) ये जनयम रािपत्र में इनके प्रकािन की तारीख को प्रवृत होंगे। 2. भारतीय अन्तििे ीय िलमागग प्राजधकरण जनयम, 1986 में - (क) जनयम 28 में, उप जनयम (2) के जलए जनम्नजलजखत उप-जनयम प्रजतस्ट्थाजपत होंगे अथागत्:- “(2) प्राजधकरण उपयुक् त लेखा एवं संबजन्धत ररकरडडों का रख-रखाव करेगा और लेखे का वार्षगक जववरण तैयार करेगा जिसमे तुलन-पत्र, आय एवं व्यय लेखा और प्राजि तथा भुगतान लेखा क्रमि: प्रपत्र सी-1क, सी-2क और सी-3क के रूप में िाजमल होंगे”। (ख) प्रपत्र सी-1, सी-2 और सी-3 क्रमि: प्रपत्र सी-1क, सी-2क और सी-3क से प्रजतस्ट्थाजपत होंगे। [फ़ा. सं. िी-25020/3/2016-आईडबल्यूटी] रित सच् चर, वररष्ठ आर्थगक सलाहकार रटप्पणी:- भारत के िासकीय रािपत्र, असाधारण, भाग-II, खण्ड-3, उप-खण्ड (ii), अजधसूचना सं. िी.एस.आर. 1275 (ई), दिनांक 10 दिसम्बर, 1986 और इसके बाि के संिोजधत िी.एस.आर. 551 (ई), दिनांक 22 मई, 1992 और िी.एस.आर. 449, दिनांक 10 अक्टूबर, 2002 िखे ें। 3097 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] फ़रम ग सी.-1 क [जनयम 28 (2) िेख]ें Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31 ekpZ 20----- dh fLFkfr ds vuqlkj rqyu i= ¼jkf'k #i, esa½ fooj.k vuqlwph pkyw o"kZ iwoZ o"kZ I. fuf/k ds lzksr (i) laxzg@iwath 3 ¼d½ Hkkvtizk vf/kfu;e dh /kkjk 11¼1½¼x½ ds rgr iwta h ¼[k½ Hkkvtizk vf/kfu;e dh /kkjk 19 ds rgr Hkkvtizk fuf/k (ii) vkjf{kr ,oa vf/k'ks"k 4 (iii) mfn~n"V@v{k; fuf/k 5 (iv) xSj pkyw ns;rk,a ,oa izko/kku ¼d½ nh?kkZof/k m/kkj 6 ¼[k½ vU; xSj pky w n;s rk,a 7 ¼x½ nh?kkZof/k izko/kku 8 (v) pkyw ns;rk,a ,oa izko/kku ¼d½ vYikof/k m/kkj 9 ¼[k½ fofo/k yus nkj 10 ¼x½ vU; pky w n;s rk,a 11 ¼?k½ izko/kku 12 dqy II. fuf/k dk iz;ksx (i) LFkk;h ifjlaifRr;ka 13 ¼d½ ewrZ ifjlaifRr;ka ldy CykWd ?kVk,a % ewY;gzkl ¼[k½ vewrZ ifjlaifRr;ka ldy CykWd ?kVk,a % ewY;gzkl ¼x½ iwta hxr dk;Z izxfr ij gS 14 ¼?k½ fodkl ds v/khu verw Z ifjlaifRr;ka 14 (ii) xSj pkyw ifjlaifRr;ka] _.k rFkk vfxze ¼d½ xSj pky w fuos'k 15 ¼[k½ tek] _.k ,oa vfxze 16 ¼x½ vU; xSj pky w ifjlaifRr;ka 17[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 ¼?k½ fofo/k O;; ¼ftl lhek rd cV~Vs [kkr s ugha Mkyk x;k ;k lek;ksftr ugha fd;k x;k½ (iii) pkyw ifjlaifRr;ka] _.k rFkk vfxze ¼d½ pky w fuos'k 18 ¼[k½ lkeku lwph 19 ¼x½ fofo/k nus nkj 20 ¼?k½ udn rFkk udn lerqY; 21 ¼³½ tek] _.k ,oa vfxze 22 ¼p½ vU; pky w ifjlaifRr;ka 23 dqy fVIi.kh% ¼d½ egRoiw.kZ y[s kkadu uhfr 1 ¼[k½ ys[kk laca/kh fVIif.k;ka foRrh; foojf.k;ks a dk ,d vfHkUu 2 Hkkx gS फ़रम ग सी.-2 क [जनयम 28 (2) िेख]ें Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31 ekpZ 20---- dks lekIr o"kZ gsrq vk; vkSj O;; ys[kk ¼jkf'k #i, esa½ fooj.k vuqlwph pkyw o"kZ iwoZ o"kZ I. vk; ¼d½ jktLo vuqnku@lgk;rk & dsna zh; ljdkj ls & jkT; ljdkj ¼jks½a ls & varjkZ"Vªh; laxBu & vU; ¼fofufnZ"V djs½a ¼[k½ Hkkvtizk fuf/k ls varfjr ¼x½ vU; vk; ¼izd`fr fofufnZ"V djas½ dqy vk; ¼d½ II. O;; ¼d½ izpkyukRed ,oa j[kj[kko [kpZ 24 ¼[k½ dkfeZd ,oa iz'kklfud [kpZ 25 ¼x½ foRr izHkkj 26 ¼?k½ ewY;gzkl 13 ¼³½ lgk;rk ¼p½ vuqnku] lgk;rk vkfn ij O;; dqy O;; ¼[k½4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] O;; ls vf/kd vk;@vf/kd O;; ;fn ;g vk; ls vf/kd gks ¼d&[k½ tksM+as@?kVk,a % iwoZ vof/k ensa 27 tksM+as@?kVk,a % vlk/kkj.k ena s tksM+as@?kVk,a % fo'ks"k vkjf{kr fuf/k dks@ls varj.k ¼izd`fr fofufnZ"V djas½ tksMsa@+ ?kVk,a % lkekU; vkjf{kr fuf/k dks@ls varj.k vf/k'ks"k ds dkj.k 'ks"k@¼?kkVk½ Hkkvtizk fuf/k dks varfjr fVIi.kh% 1 ¼d½ egRoiw.kZ y[s kkadu uhfr 2 ¼[k½ y[s kk laca/kh fVIif.k;ka foRrh; foojf.k;ks a dk ,d vfHkUu Hkkx gS . फ़रम ग सी.-3 क [जनयम 28 (2) िखे ]ें Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31 ekpZ 20----- dks lekIr o"kZ gsrq izkfIr ,oa Hkqxrku ys[kk ¼jkf'k #i, esa½ fooj.k pkyw o"kZ iwoZ o"kZ izkfIr;ka (I) izkjafHkd 'ks"k ¼d½ miyC/k udn & Hkkjrh; #i, & fon's kh eqnkz ¼[k½ miyC/k LVkEi ¼x½ cSad esa tek udn ¼?k½ cSad eas vYikof/k tek ¼³½ ekxZLFk foizs"k.k (II) izkIr vuqnku ¼d½ dsUnz ljdkj ls ¼[k½ jkT; ljdkj ls ¼x½ varjjk"Vªh; laxBuks a ls ¼?k½ vU; vuqnku ¼izd`fr fofufnZ"V djsa½ (III) m/kkjh ls izkfIr ¼d½ ckWa.M@izfrHkwfr;ks a ls ¼[k½ _.k ls ¼x½ vU; ls ¼izd`fr fofufnZ"V djsa½ (IV) vkarfjd izkfIr;ka ¼d½ izkIr fdjk;k & fdjk;k vk; ¼Hkou½[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 & fdjk;k vk; ¼vU; fofufnZ"V djsa½ ¼[k½ izkIr C;kt vk; & vYikof/k tekvks a ij C;kt & LVkQ vfxze ij C;kt & laxzg.k vfxze ij C;kt & izkIr vU; C;kt ¼fofufnZ"V djsa½ ¼x½ vU; vkarfjd izkfIr;ka ¼izd`fr fofufnZ"V djsa½ & fuos'kks a ls vk; & ijke'khZ izHkkj & tyekxZ iz;ksx izHkkj & cfFkZax izHkkj & vuqd"kZ.k izHkkj & ik;yVst izHkkj & VfeZuy izHkkj & VªkaftV 'ksM izHkkj & vkMs hlh dh <qykbZ & Øsu ¼iaVwu Øsu lfgr½ fdjk;k izHkkj & daVsuj Øsu izHkkj & QksdZ fy¶V izHkkj & ty;ku dks fo|qr vkiwfrZ & okjQst ¼?kkV 'kqYd½ & Msejts ¼foyca 'kqYd½ & fufonk izi= dh fcdzh & izksVksdkWy 'kqYd & ukSpkyu pkVZ dh fcØh & ty;ku HkkM+k izHkkj & gkWLVy vkfn izHkkj & V~;w'ku 'kqYd & onhZ 'kqYd & LFkk;h ifjlaifRr;ks a dh fcØh ls izkfIr;ka & izkIr izfrHkwfr tek & izkIr c;kuk jkf'k & vfxzeks a dh olwyh & nsunkj ls izkIr & ,uih,l U;kl ls izkIr & fofo/k izkfIr;ka dqy Hkqxrku (I) O;; ¼d½ izpkyukRed rFkk j[kj[kko [kpZ ¼[k½ dkfeZd [kpZ6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ¼x½ foRr izHkkj ¼?k½ iwoZ vof/k [kpZ (II) m/kkjh dk iquHkZqxrku ¼d½ ckWW.M@izfrHkwfr;ks a dk iquHkqZxrku ¼[k½ _.k dk iquHkqZxrku (III) fd, x, fuos'k ,oa tek ¼d½ fuf'pr fuf/k es a ls ¼[k½ futh fuf/k es a ls (IV) LFkk;h ifjlaifRr;ksa ,oa izxfr'khy iwathxr dk;Z ij O;; ¼d½ LFkk;h ifjlaifRr;ks a dh [kjhn ¼[k½ izxfr'khy iwta hxr dk;Z O;; (V) _.k ,oa vfxze dk Hkqxrku ¼d½ x`g fuekZ.k vfxze ¼[k½ foHkkxh; vfxze ¼x½ ;k=k vfxze ¼?k½ ,yVhlh vfxze ¼³½ LVkQ dks esfMdy vfxze ¼p½ ilZuy daI;wVj ¼ihlh½ vfxze ¼N½ LVkQ dks vU; vfxze ¼t½ vkiwfrZdrkZvks a ,oa lafonkdkj dks vfxze (VI) viz;qä vuqnku@lgk;rk dh okilh ¼d½ Hkkjr ljdkj dks ¼[k½ jkT; ljdkj dks ¼x½ fuf/k ds vU; iznkrkvks a dks (VII) vU; Hkqxrku ¼d½ izfrHkfwr tek dh okilh ¼[k½ c;kuk jkf'k dh okilh ¼x½ vnk fd;k x;k izfrHkfwr tek ¼?k½ vnk fd, x, 'kqYd rFkk dj ¼³½ iwoZ Hkqxrku O;; ¼p½ iksr ifjogu ea=ky; dks Hkqxrku ¼vkarfjd izkfIr½ ¼N½ is'a ku va'knku dk Hkqxrku ¼t½ rhljs i{k dh vksj ls Hkqxrku ¼>½ thih,Q va'knku dk Hkqxrku ¼¥½ thih,Q vfxze olwyh dk Hkqxrku ¼V½ :ds gq, djks a dk Hkqxrku ¼B½ lafonkdkj ,oa vkiwfrZdrkZ dks Hkqxrku ¼M½ ckW.M lacaf/kr [kpksZa dk Hkqxrku[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 ¼<½ foHkkxks a ls lacaf/kr fofHkUu olwfy;ks a dk Hkqxrku (VIII) vafre 'ks"k ¼d½ miyC/k udn &Hkkjrh; #i, &fon's kh eqnzk ¼[k½ miyC/k LVkEi ¼x½ cSad esa tek udn ¼?k½ cSad eas vYikof/k tek ¼³½ ekxZLFk foizs"k.k dqy अनसु चू ी-। “महत्वपणू गलखे ाकं न नीजतया”ं 1. जवत्तीय जववरजणयों की तैयारी का आधार - जवत्तीय जववरजणयों को भारत के सामान्य स्ट्वीकृत लेखा जसद्ांतों के आधार पर तैयार दकया गया ह।ै ये जसद्ांत प्रोद़भूत आधार पर ऐजतहाजसक करस्ट्ट कन्वेंिन तथा भारतीय सनिी लेखाकार संस्ट्थान द्वारा अन्यथा सूजचत के अलावा िारी प्रयोज्य लेखा मानकों के आधार पर तैयार दकए गए ह ैं । इन लेखांकन नीजतयों और मानकों को जनयजमत रूप स े लाग ूदकया िाता रहा ह।ै 2. जनजध से क्रेजडट और डेजबट दकया िाना - (1) जनजध में जनम्नजलजखत को क्रेजडट दकया िाएगा:- क. पररसंपजत्तयों के अिनग , अवसंरचना सुजवधा के जवकास और रखरखाव के जलए सरकार (रों) स े प्राि कोई अनुिान; ख. प्राजधकरण द्वारा प्राि सभी सिुल्क, प्रभार और अन्य आंतररक प्राजियां; ग. केन्र सरकार द्वारा यथाजनधागररत अन्य स्रोतों से प्राजधकरण को प्राि सभी राजियां; घ. प्राजधकरण को प्राि कोइग अन्य अनुिान; और ङ. आय तथा व्यय लेखा का कोइग अजधिेष। (2) जनजध से जनम्नजलजखत को नामे डाला िाएगा, अथागत् :- क. भारत सरकार को उनके अनुििे ों के अनुसार िये कोई राजि; ख. अनुिान म ें से खरीिी गइग स्ट्थायी पररसम्पजत्तयों पर मूल्यह्रास के समतुल्य राजि; ग. स्ट्थायी पररसंपजत्तयों का बही मूल्य िो वषग के िौरान बेची अथवा बट्टे खात े डाली िाती ह ैं तथा वे पररसंपजत्तयां िो पूवग म ें अनुिान म ें स े खरीिी गइग थी; घ. आय तथा व्यय लेखा का कोइग घाटा। 3. अनुिानों की गणना – (1) कार्मगक तथा सामान्य प्रिासन के व्यय के जलए रािस्ट्व प्रयोग से सबं ंजधत सरकारी अनुिानों और रािस्ट्व अनुिानों के रूप म ें जवजनर्िष्टग कोई अन्य अनुिान को ‘आय तथा व्यय लेखा’ म ें रािस्ट्व अनुिान के रूप म ेंमान्यता प्रिान की गई ह।ै (2) पररसंपजत्तयों के अिगन, अवसंरचना सुजवधा के जवकास तथा रखरखाव हते ु तथा संबंजधत गजतजवजधयों को जनजध म ें सरकारी अनुिान के रूप म ें िमा दकया िाएगा और ऐसे अनिु ानों के जलए लेखांकन की आस्ट्थजगत आय जवजध को अपनाया िाएगा।8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4. स्ट्थायी पररसंपजत्तयां की लेखांकन जवजध - स्ट्थायी पररसंपजत्तयां के लेखांकन हते ु जनम्नजलजखत जवजध अपनाई िाएगी:- क. संपजत्त, संयंत्र और उपकरण सजहत दकसी स्ट्थायी पररसंपजत्त को प्रारजम्भक तौर पर अजधग्रहण अथवा जनमागण की लागत पर मापा िाता ह,ै जिसमे पररसंपजत्तयों को स्ट्थल पर लान े अथवा इजच्ित ढंग स े प्रचालन योग्य बनाने के जलए आवश्यक जस्ट्थजत के संबंध म ेंआई कोई प्रत्यक्ष लागत भी िाजमल ह;ै ख. स्ट्थायी पररसंपजत्तयों के संचयी मूल्यह्रास अथवा पररसोधन और संचयी हाजनया, यदि कोई हों, को पररसंपजत्तयों की आरंजभक मल्ू याकन लागत में से घटन ेके बाि जनवल लागत को अगल ेवष ग में ले िाया िाएगा; ग. संपजत्त, संयंत्र और उपकरण को स्ट्वाजमत्व के अंतरण की तारीख से अथवा उपयोग म ेंलान े की तारीख स,े िो भी पहल े हो, पूंिीकृत दकया िाएगा; घ. सामग्री की लागत, जनमागण/स्ट्थापना पर खचे तथा स्ट्थायी संपजत्त के जनमागण पर आए अन्य खचडों को जनमागण/स्ट्थ ापना कायग की प्रगजत के आधार पर पूंिीगत कायग – प्रगजत म ें (सीडब्‍ ल् यआू ईपी) के रूप म ें पूंिीकृत होने की जतजथ तक ििागया िाता ह;ै ड. मूल्यह्रास लाग ूहोगा – (i) मूल्यह्रास की सीधी रेखा प्रणाली के अनुसार प्रभाररत दकया गया ह;ै (ii) मूल्यह्रास को कंपनी अजधजनयम, 2013 (2013 का 18) की अनुसूची-।। म ें जवजनर्िष्टग िरों तथा जवजध स े प्रिान दकया गया ह।ै इसमें पररसंपजत्तयों के उपयोगी िीवन को प्राजधकरण द्वारा अन्यथा पररभाजषत को िोड़कर उपयोगी िीवन तथा अविेष मूल्यों के आधार को उपयोग में लाया गया ह;ै (iii) वषग के िौरान नई अजधग्रजहत अथवा जनपटान की गई पररसंपजत्तयों के मामल े में यह अनपु ाजतक समय समानुपात के आधार पर प्रिान दकया गया ह;ै च अमूत ग पररसंपजत्तयों को सीधी रेखा प्रणाली पर उनस े संबंजधत वैयजिक अनुमाजनत उपयोगी िीवन पर पररिोजधत दकया िाएगा, यह प्राजधकरण को उसके उपयोग हते ु उपलब्‍ध पररसंपजत्त की तारीख स े प्रारंभ होता ह,ै परंत ु 10 वषडों स ेअजधक अवजध के जलए नहीं। 5. सामान सूची मूल्याकंन - सामान सूची यथा भंडारों, कलपुिडों तथा औिारों, मिीनरी कलपिु डों सजहत की लागत पर मूल्याकंन दकया िाएगा। 6. रािस्ट्व जनधागरण - समस्ट्त रािस्ट्व का जनधागरण प्रोद्दभवन आधार पर दकया िाएगा। 7. जनवेि – ‘िीघगवजध जनवेि’ के रूप म ें वगीकृत जनवेि को लागत पर दकया िाएगा तथा अस्ट्थायी को िोड़कर, इस तरह के जनवेि की लागत को वहन करने के जलए कमी का प्रावधान दकया गया ह।ै 8. पट्टा - पट्टा दकराया, पट्टा ितडों के अनुसार खचग के रूप में दकया िाएगा। 9. सेवाजनवृजत्त लाभ - सभी कार्मगकों के लाभ हते ु प्रावधान प्रयोज्य लेखाकंन मानक-15 के अनुसार सृजित दकए िायेंगे। 10. पूवग अवजध मि - पूव ग अवजध मिें चाह े व े आय अथवा व्यय रू. 25,000/- स े अजधक ह ैं िो एक या एक स े अजधक पूव ग अवजध के जवत्तीय जववरण को तैयार करन े म ें त्रुरटयों या चूकों के पररणामस्ट्वरूप मौिूिा अवजध म ें उत्पन्न होती ह,ै के जववरणों पूवग अवजध मिों में इस प्रकार अलग से प्रकट दकए िायेंगे दक प्रयोज्य लेखाकंन मानक के प्रावधानों के अनुसार मौिूिा आजधक् य अथवा घाटे म ें उनका प्रभाव िेखा िा सकता ह।ै[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9 11. व्यय का प्रबंध – (1) िलीय सवेक्षण, अध्ययनों जिसमें व्यवहायगता अध्ययन, जवस्ट्तृत पररयोिना ररपोट,ग पयागवरणीय प्रभाव का आकलन और सामाजिक प्रभाव का आकलन, बंडाललगं , सतह-पैनललंग, जनष्कषगण, प्रचालन एवं टर्मगनलों का प्रचालन एवं रखरखाव, चैनल मार्किंग, में अस्ट्थायी संरचना तथा िलयानों के अनरु क्षण और इस प्रकार के व्यय को रािस्ट्व व्यय के रूप म ें माना िाएगा। (2) चैनल मार्किंग, टर्मगनल जनमागण तथा भूजम, िलयानों की लागत, सवेक्षण लरन्च, टग्स, बािग, जनष्कषगकों और इस प्रकार के अन्य व्यय को पूंिीगत व्यय के रूप में माना िाएगा। (3) िलमागडों की जवजभन्न पररयोिनाओं पर हुए प्रिासन व्यय, वेतन, मििरू ी, पररजनयोिन के अनुसार संबजन्धत िलमाग गको आबंरटत दकए िायेंगे। 12. अिोध्य या संदिग्ध किग हते ु प्रावधान – प्रबंधन के अनुमान के आधार पर अिोध्य और संदिग्ध किग पहचान े िायेंगे िो दक प्रबंधन के पूवग अनुभव और िेनिारों के साथ हुए दकसी घटना या जववाि पर आधाररत हो सकते ह।ैं 13. आकजस्ट्मक िेयताएं और आकजस्ट्मक पररसंपजत्तयां – (i) एक प्रावधान तब स्ट्वीकृत दकया िाएगा यदि, पूवग घटना के पररणामस्ट्वरूप, प्राजधकरण के पास मौिूिा जवजध िाजयत्व हो जिसका अनुमान जवश्वसनीय आधार पर लगाया िा सकता ह,ै और यह संभाजवत ह ैदक आर्थगक लाभ का बजहगगमन िाजयत्व के जनपटान के जलए अपजे क्षत होगा; (ii) प्रावधानों का जनधागरण ररपोर्टिंग जतजथ के समय िाजयत्वों के जनपटान के अपेजक्षत आर्थकग लाभों के बजहगगमन के सवोत्तम अनुमान द्वारा दकया िाएगा; (iii) िहां कोई जवश्वसनीय अनुमान नहीं लगाया िा सकता हो वहां आकजस्ट्मक िेयताओं के रूप म ें प्रकटन दकया िाएगा; (iv) आकजस्ट्मक िेयताओं का प्रकटन तब भी दकया िाएगा िब एक संभव िेयता या एक मौिूिा िेयता हो ककंतु संभवत: संसाधनों का बजहगगमन अपेजक्षत नहीं हो सकता ह;ै (v) आकजस्ट्मक पररसंपजत्तयां जवत्तीय जववरणों म ेंन तो मानी गई ह ैऔर न ही प्रकट की िाएगी। 14. जविेिी मुरा अंतरण - जविेिी मुरा अंतरण की गणना स्ट्थायी पररसंपजत्तयों, वस्ट्तओंु और सेवाओं के संबंध म ें या उनकी खरीि या अजधग्रहण के संबंध म,ें अथवा ऐसे अंतरण की जतजथ पर प्रचजलत जवजनमय िरों के अनुसार की िाएगी। vuqlwph&2 ^^ys[kk fVIif.k;ka foRrh; foojf.k;ksa dk ,d vfHkUu Hkkx होगा** Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k ;Fkk fnukad 31 ekpZ 20------ ds vuqlkj rqyu i= dk vuqlwph va'k ¼jkf'k #i, esa½ fooj.k pkyw o"kZ iwoZ o"kZ vuqlwph&3 "iwath" 1 Hkkvtizk vf/kfu;e dh /kkjk 11¼1½¼x½ ds rgr iwta h 2 Hkkvtizk vf/kfu;e dh /kkjk 19 ds rgr Hkkvtizk fuf/k fuf/k dk izkjafHkd 'ks"k tksM+sa % Hkkjr ljdkj ls izkIr iwta h vunq ku vkarfjd izkfIr;ka ¼lwph ds vuqlkj½ izkIr vU; vuqnku ¼izd`fr fofufnZ"V djsa½10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] vU; ¼izd`fr fofufnZ"V djas½ ?kVk,a % Hkkjr ljdkj dks ns; jkf'k Hkkjr ljdkj dks ns; vO;f;r vuqnku vk; ,oa O;; y[s kks a eas varfjr o"kZ ds nkSjku csph xbZ@cV~V s [kkr s eas Mkyh xbZ vpy ifjlaifRr;ks a dk cgh ewY; vU; ¼izd`fr fofufnZ"V djas½ tksM+s@?kVk,a % vk; ,oa O;; y[s kks a ls varfjr vf/k'ks"k@?kkVk Hkkvtizk fuf/k dk vafre 'ks"k ;ksx vuqlwph&4 "vkjf{kr fuf/k ,oa vf/k'ks"k" 1 iwathxr vkjf{kr izkjafHkd 'ks"k o"kZ ds nkSjku o`f) o"kZ ds nkSjku dVkSrh vafre 'ks"k 2 lkekU; vkjf{kr izkjafHkd 'ks"k o"kZ ds nkSjku o`f) o"kZ ds nkSjku dVkSrh vafre 'ks"k 3 dksbZ vU; vkjf{kr@fuf/k ¼izd`fr fofufnZ"V djsa½ izkjafHkd 'ks"k o"kZ ds nkSjku o`f) o"kZ ds nkSjku dVkSrh vafre 'ks"k ;ksx (1+2+3) vuqlwph&5 "fu/kkZfjr@v{k; fuf/k" izkjafHkd 'ks"k o"kZ ds nkSjku nku@vuqnku ls o`f) fuf/k lacaf/kr fuos'k ls vk; vU; o`f) ¼izd`fr fofufnZ"V djas½ o"kZ ds nkSjku dVkSrh vafre 'ks"k vuqlwph&6 "nh?kkZof/k m/kkjh" d lqjf{kr Hkkjr ljdkj ls _.k 1 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 11 o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 2 foRrh; laLFkkuksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djsa½ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 3 cSadksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djs½a izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 4 vU; laLFkkuksa ,oa vfHkdj.kksa ls _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 5 ckW.M@fMcsaplZ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k vU; _.k ¼izd`fr fofufnZ"V djsa½ 6 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k [k vlqjf{kr Hkkjr ljdkj ls _.k 1 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 2 foRrh; laLFkkuksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djsa½ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 3 cSadksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djs½a izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 4 vU; laLFkkuksa ,oa vfHkdj.kksa ls _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 5 ckW.M@fMcsaplZ izkjafHkd 'ks"k[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 13 o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k vU; _.k ¼izd`fr fofufnZ"V djsa½ 6 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ;ksx vuqlwph&7 "vU; xSj&pkyw ns;rk,a" 1 izkIr izfrHkwfr tek 2 izkIr c;kuk jkf'k 3 izkIr ekftZu jkf'k 4 jksds x, dj 5 O;; gsrq n;s rk,a 6 n;s 'kqYd ,oa dj 7 Hkkjr ljdkj dks ns; vkarfjd izkfIr 8 xzkgdks a ls izkIr vfxze 9 izfr/kkj.k jkf'k 10 vU; ;ksx vuqlwph&8 "nh?kkZof/k izko/kku" 1 xzsP;qVh dk izko/kku 2 vodk'k osru ,oa is'a ku va'knku dk izko/kku ¼izfrfu;qfDr ij dkfedZ kas gsrq½ 3 is'a ku va'knku dk izko/kku 4 vodk'k udnhdj.k dk izko/kku 5 u;h is'a ku ;kstuk dk izko/kku 6 cksul dk izko/kku 7 'kqYd rFkk dj dk izko/kku 8 ckW.M@fMcspa j ij C;kt dk izko/kku ¼vFkkZr izksn~Hkwr u fd n;s ½ 9 v'kks/; vkSj lafnX/k _.k dk izko/kku 10 vU; izko/kku ;ksx vuqlwph&9 "vYi&vof/k m/kkjh" d lqjf{kr Hkkjr ljdkj ls _.k 1 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns;14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] vafre 'ks"k 2 foRrh; laLFkkuksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djsa½ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 3 cSadksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djs½a izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 4 vU; laLFkkuksa ,oa vfHkdj.kksa ls _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 5 ckW.M@fMcsaplZ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k vU; _.k ¼izd`fr fofufnZ"V djsa½ 6 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 15 vafre 'ks"k [k vlqjf{kr Hkkjr ljdkj ls _.k 1 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 2 foRrh; laLFkkuksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djsa½ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 3 cSadksa ls _.k ¼d½ vkof/kd _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ¼[k½ vU; _.k ¼fofufnZ"V djs½a izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 4 vU; laLFkkuksa ,oa vfHkdj.kksa ls _.k izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k 5 ckW.M@fMcsaplZ izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] izksn~Hkwr C;kt vkSj ns; vafre 'ks"k vU; _.k ¼izd`fr fofufnZ"V djsa½ 6 izkjafHkd 'ks"k o"kZ ds nkSjku o`f)] ;fn dksbZ gks o"kZ ds nkSjku fd, x, Hkqxrku izksn~Hkwr C;kt vkSj ns; vafre 'ks"k ;ksx vuqlwph&10 "fofo/k ysunkj" 1 vkiwfrZdrkZ ,oa lafonkdkj 2 is'ksoj 3 vU; ;ksx vuqlwph&11 "vU; pkyw ns;rk,a" 1 izkIr izfrHkwfr tek 2 izkIr c;kuk jkf'k 3 izkIr ekftZu jkf'k 4 jksds x, dj 5 O;; gsrq n;s rk,a 6 n;s 'kqYd ,oa dj 7 Hkkjr ljdkj dks ns; vkarfjd izkfIr 8 Hkkjr ljdkj dks ns; vO;f;r vuqnku 9 xzkgdks a ls izkIr vfxze 10 izfr/kkj.k jkf'k 11 vU; ¼izd`fr fofufnZ"V djsa½ ;ksx vuqlwph&12 "izko/kku" 1 xzsP;qVh dk izko/kku 2 vodk'k osru ,oa is'a ku va'knku dk izko/kku ¼izfrfu;qfDr ij dkfedZ kas gsrq½ 3 is'a ku va'knku dk izko/kku 4 vodk'k udnhdj.k dk izko/kku 5 u;h is'a ku ;kstuk dk izko/kku 6 cksul dk izko/kku 7 'kqYd rFkk dj dk izko/kku 8 ckW.M@fMcspa j ij C;kt dk izko/kku ¼vFkkZr izksn~Hkwr u fd n;s a½ 9 v'kks/; vkSj lafnX/k dtZ dk izko/kku 10 vU; izko/kku ¼izd`fr fofufnZ"V djs½a ;ksx[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 17 Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20------- dh fLFkfr ds vuqlkj vpy ifjlaifRr;ksa dh vuqlwph vuqlwph&13 ¼ jkf'k #i, esa½ fooj.k ldy ewY;gzkl@ifj'kks/ku fuoy CykWd CykWd 01-04-20-- o`f) dVkSrh 31-03-20-- 01-04-20-- o"kZ ds 31-03-20-- 31-03-20--- 31-03-20--- -- dh --- dh --- dh nkSjku o`f)@dVkSrh -- dh -- dh -- dh fLFkfr ds fLFkfr ds fLFkfr ds fLFkfr ds fLFkfr ds fLFkfr ds vuqlkj vuqlkj vuqlkj vuqlkj vuqlkj vuqlkj ¼d½ ewrZ ifjlaifRr;ka Hkwfe ,oa Hkou Hkwfe ¼d½ iw.kZ LokfeRo &Hkwfe ¼pkSM+k djuk½ &Hkwfe VfeZuy &Hkwfe ¼vU; fofufnZ"V djsa½ ¼[k½ iV~Vk/kkfjr &Hkwfe ¼pkSM+k djuk½ &Hkwfe VfeZuy &Hkwfe ¼vU; fofufnZ"V djsa½ Hkou ¼d½ iw.kZ LokfeRo Hkwfe ij18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] &Hkou &dkj ikfdZxa &dk;Z'kkyk &vLFkk;h lajpuk &flfoy lajpuk ¼unh lwpuk iz.kkyh½ &flfoy lajpuk ¼fMftVy tujsVj izksVsD'ku½ &vU; ¼fofufnZ"V djs½a ¼[k½ iV~Vk/kkfjr Hkwfe ij &Hkou &dkj ikfdZxa &dk;Z'kkyk &vLFkk;h lajpuk &flfoy lajpuk ¼unh lwpuk iz.kkyh½ &flfoy lajpuk ¼fMftVy tujsVj izksVsD'ku½ &vU; ¼fofufnZ"V djas½ ¼x½ vkoklh; DokVZj VfeZuy &flfoy lajpuk[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 19 &vU; ¼fofufnZ"V djas½ iqy] iqfy;k] cadj vkfn &QqV vksoj fczt FkksVkiYyh &vU; ¼fofufnZ"V djas½ IykaV ,oa e'khujh &;k=h fy¶V~l &Qkds Z fy¶V~l &,;j daMh'kuj &jkf= ukSpkyu midj.k &unh lwpuk iz.kkyh LVs'ku &fMftVy tujVs j izksVsD'ku LVs'ku &tyh; Øsu &tujsVj lsV &dk;Z'kkyk midj.k &Qk;j eksdvi midj.k &losZ{k.k midj.k@vkStkj &vU; ¼fofufnZ"V djas½ QuhZpj ,oa fQfVaXl &gkWLVy ,oa jlksbZ &QuhZpj ,oa fQDlplZ &vU; ¼fofufnZ"V djas½20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] eksVj okgu &eksVj okgu &lkbfdy &vU; ¼fofufnZ"V djas½ tgkt ,oa ty;ku &lkekU; ty;ku &LihM cksV &ty;ku fud"kZ.k bdkbZ &cktZ rFkk iaVwu &vU; ¼fofufnZ"V djas½ dk;kZy; midj.k &okVj dwyj ,oa jsfÝtjsVj &ia[ks ,o a ,;j dwyj &vU; ¼fofufnZ"V djas½ daI;wVj rFkk MsVk izkslsflax ;wfuV &daI;wVj &lpa kj midj.k &fleqysVlZ &vU; ¼fofufnZ"V djs½a fo|qr laLFkkiu ,oa midj.k &fo|qr laLFkkiu[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 21 &vU; ¼fofufnZ"V djs½a iqLrdsa ,oa if=dk,a &iqLrdky; iqLrdsa &ikB~;Øe lkexzh ,oa midj.k ¼fuuh½ &vU; ¼fofufnZ"V djs½a dqy & ¼d½ ewrZ ifjlaifRr;ka ¼[k½ vewrZ ifjlaifRr;ka vkarfjd :i ls fodflr &lkW¶Vos;j &vU; ¼fofufnZ"V djs½a ckgj ls yk, x, &lkW¶Vos;j &vU; ¼fofufnZ"V djs½a dqy & ¼[k½ vewrZ ifjlaifRr;ka dqy ;ksx ¼d$[k½ iwoZ o"kZ fVIi.kh vuqlwph esa 'kh"kZ vFkok mi'kh"kZ dks foRrh; o"kZ fo'ks"k ds vuqlkj c<+k;k ;k ?kVk;k tk ldrk gS A22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20---- dh fLFkfr ds vuqlkj rqyu i= dk vuqlwph va'k vuqlwph 14% ^^iwathxr dk;Z&izxfr esa^^ ¼jkf'k #i, esa½ Øe fooj.k izkjafHkd o"kZ ds o"kZ ds nkSjku vafre la- 'ks"k nkSjku iwathd`r 'ks"k o`f);ka ifjlaifRr;ka 1 iwta hxr dk;Z&izxfr esa 2 fodkl ds v/khu vewrZ ifjlaifRr;ka ;ksx vuqlwph 15% ^^xSj&pkyw fuos'k^^ ¼jkf'k #i, esa½ Øe fooj.k izkjafHkd o"kZ ds o"kZ ds nkSjku vafre la- 'ks"k nkSjku fuiVk, 'ks"k o`f);ka x,@vofyf[kr d fu/kkZfjr fuf/k es a ls fuos'k 1 ljdkjh izfrHkfwr;ks a eas 2 vU; vuqeksfnr izfrHkwfr;ka 3 'ks;j 4 fMcspa j vkSj ckW.M 5 lgk;d daiuh vkSj la;qDr m|e 6 vU; ¼fofufnZ"V djas½ mi&;ksx ¼d½ [k Lokf/kd`r fuf/k es a ls fuos'k 1 ljdkjh izfrHkfwr;ks a eas 2 vU; vuqeksfnr izfrHkwfr;ka 3 'ks;j 4 fMcspa j vkSj ckW.M 5 lgk;d daiuh vkSj la;qDr m|e 6 vU; ¼fofufnZ"V djas½ mi&;ksx ¼[k½ ;ksx ¼d$[k½ Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20---- dh fLFkfr ds vuqlkj rqyu i= dk vuqlwph va'k ¼jkf'k #i, esa½ fooj.k pkyw o"kZ iwoZ o"kZ vuqlwph&16 ^^tek jkf'k;ka] _.k ,oa vfxze^^ 1 lafonkdkjks a ,oa vkiwfrZdrkZvks a dks vfxze & iwta hxr vfxze & jktLo vfxze 2 LVkQ dks vfxze 3 foHkkxh; vfxze 4 izfrHkwfr tek Hkqxrku[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 23 5 vfxze 'kqYd ,oa dj Hkqxrku 6 izksn~Hkwr C;kt ,oa ns; 7 vU; ;ksx vuqlwph&17 ^^vU; xSj pkyw ifjlaifRr;ka^^ 1 iwoZnRr [kp Z 2 olwyh ;ksX; nkos 3 vU; ¼izd`fr fofufnZ"V djas½ ;ksx fVIi.kh vuqlwph eas 'kh"kZ vFkok mi'kh"kZ dks foRrh; o"kZ fo'ks"k ds vuqlkj c<k+;k ;k ?kVk;k tk ldrk gS A Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20----- dh fLFkfr ds vuqlkj rqyu i= dk vuqlwph va'k vuqlwph 18% ^^pkyw fuos'k^^ ¼jkf'k #i, esa½ Øe fooj.k izkjafHkd o"kZ ds o"kZ ds nkSjku vafre 'ks"k la- 'ks"k nkSjku fuiVk, o`f);ka x,@vofyf[kr 1 ljdkjh izfrHkfwr;ks a eas 2 vU; vuqeksfnr izfrHkwfr;ka 3 'ks;j 4 fMcspa j vkSj ckW.M 5 vU; ¼fofufnZ"V djas½ ;ksx Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20----- dh fLFkfr ds vuqlkj rqyu i= dk vuqlwph va'k ¼jkf'k #i, esa½ fooj.k pkyw o"kZ iwoZ o"kZ vuqlwph 19% ^^lkeku lwph^^ 1 lkeqfnzd Lis;j ikVZ~l 2 LFkk;h HkaMkj 3 mi;ksx dh tku s okyh oLrq,a ,oa LVs'kujh 4 ihvks,y LVkWd 5 vU; ¼izd`fr fofufnZ"V djas½ ;ksx vuqlwph 20% ^^fofo/k nsunkj^^ 1 Ng ekg ls T;knk 2 vU; ¼Ng ekg ls de½ ;ksx24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] vuqlwph 21% ^^udn vkSj udn lerqY;^^ 1 miyC/k udn & Hkkjrh; #i, & fon's kh eqnkz 2 miyC/k LVkEi 3 cSad esa tek udn & pky w [kkrk & cpr [kkrk 4 cSad eas vYikof/k tek 5 ekxZLFk foizs"k.k ;ksx vuqlwph&22 ^^tek jkf'k] _.k ,oa vfxze^^ 1 lafonkdkjks a ,oa vkiwfrZdrkZvks a dks vfxze &iwathxr vfxze &jktLo vfxze 2 LVkQ dks vfxze 3 foHkkxh; vfxze 4 izfrHkwfr tek Hkqxrku 5 vfxze 'kqYd ,oa dj Hkqxrku 6 izksn~Hkwr C;kt ,oa ns; 7 vU; ¼izd`fr fofufnZ"V djas½ ;ksx vuqlwph 23% ^^vU; pkyw ifjlaifRr;ka^^ 1 izksn~Hkwr vk; (d) fuos'k ij ([k) _.k ,oa vfxze ij 2 vU; ¼olwyh ;ksX; nkos lfgr½ ;ksx[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 25 Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20---- dks lekIr o"kZ gsrq vk; vkSj O;; ys[kk dk vuqlwph va'k ¼jkf'k #i, esa½ fooj.k jk-t- jk-t-&2 jk-t-&3 jk-t-&4 jk-t-&5 u, tyekxZ iwoZ eq[;ky; &1 tyekxZ iVuk&fuuh fodkl pkyw o"kZ ifj;kstuk o"kZ Svuqlwph&24 "izpkyukRed rFkk j[kj[kko [kpZ" (i) losZ{k.k (ii) fud"kZ.k (iii) caMkfyax (iv) ukSpkyu ,oa pSuy ekfdZax laca/kh lgk;rk (v) VfeZuy lqfo/kk,a (vi) ty;kuks a dh ejEer rFkk j[kj[kko (vii) jkf= ukSpkyu (vii) izksVksdkWy [kp Z (viii) unh rV j{k.k (ix) izf'k{k.k [kpZ (x) ijke'khZ [kpZ (xi) ifj;kstuk izca/ku ijke'khZ [kpZ (xii) ljdkjh futh lgHkkfxrk ifj;kstuk [kpZ (xiii) lwpuk izkS|ksfxdhs lca af/kr [kpZ (xiv) vUrns'Z kh; tyekxZ ifjogu lao/kZu [kpZ (xv) osru] etnwjh rFkk vU; iz'kklfud [kpZ (xiv) vU; ¼fofufn"ZV djas½ ;ksx26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 20------ dks lekIr o"kZ gsrq vk; vkSj O;; ys[kk dk vuqlwph va'k ¼jkf'k #i, esa½ fooj.k jk-t- jk-t- jk-t- jk-t- jk- u;s tyekxZ pkyw o"kZ iwoZ o"kZ eq[;ky; &1 &2 &3 &4 t- tyekxZ iVuk&fuuh fodkl &5 ifj;kstuk vuqqlwph&25 "dkfeZd ,oa iz'kklfud [kpZ" ¼d½ dkfeZd [kpZ (i) osru ,oa HkRr s (ii) ekun;s (iii) fpfdRlk lqfo/kk,a (iv) nSfud etnwjh (v) le;ksifj HkRrk (vi) cksul (vii) izfrfu;qfDr ij dkfeZdkas gsrq vodk'k osru rFkk is'a ku va'knku (viii) dkfeZdkas dks iznRr vkokl gsrq fdjk;k (ix) onhZ (x) V~;'w ku Qhl (xi) is'a ku va'knku (xii) xzsP;qVh va'knku (xiii) vodk'k udnhdj.k (xiv) ubZ is'a ku ;kstuk ¼,uih,l½ gsrq fu;ksDrk dk va'knku (xv) ,yVhlh [kpZ (xvi) deZpkjh dY;k.k [kpZ (xvi) deZpkjh HkrhZ [kpZ (xvii) lsfeukj rFkk izf'k{k.k [kpZ (xviii) vU; [kpsZa ¼izd`fr fofufnZ"V djsa½ ;ksx ¼[k½ iz'kklfud [kpZ[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 27 (i) ejEer ,oa j[kj[kko (ii) lapkj ij [kpZ (iii) eqnz.k ,oa LVs'kujh (iv) okgu lapkyu ,oa j[kj[kko (v) foKkiu ,oa izpkj (vi) okgu [kpZ dh izfriwfrZ (vii) ;k=k &varnsZ'kh; &fon's kh (viii) lekpkj i= ,oa if=dk,a (ix) mi;ksx dh tkus okyh oLrq,a (x) fo|qr ,oa ty (xi) fof/kd rFkk is'ksoj izHkkj (xii) ifjlaifRr;ks a dh fcØh laca/kh gkfu (xiii) fganh izksUu;u (xiv) y[s kkijh{kk 'kqYd ,oa [kpZsa (xv) izk/kfdj.k dh cSBdks a ds [kpZsa (xvi) chek (xvii) fdjk;k] njs a ,oa dj (xviii) cV~Vs [kkr s Mkyk x;k (xix) v'kks/; dtZ (xx) fofo/k [kpsZa (xxi) vU; ¼izd`fr fofufnZ"V djas½ ;ksx28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] vuqlwph& 26 "foRrh; izHkkj" (i) cSad izHkkj (ii) C;kt Hkqxrku & ckW.M@fMcspa j ij & vU; ij (iii) deh'ku@nykyh ;ksx fVIi.kh vuqlwph eas 'kh"kZ vFkok mi'kh"kZ dks foRrh; o"kZ fo'ks"k ds vuqlkj c<k+;k ;k ?kVk;k tk ldrk gS A[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 29 Hkkjrh; vUrnsZ'kh; tyekxZ izkf/kdj.k 31-03-20------ dh fLFkfr ds vuqlkj rqyu i= dk vuqlwph va'k vuqlwph 27% ^^iwoZ vof/k ds [kpZ^^ ¼jkf'k #i, esa½ fooj.k pkyw o"kZ iwoZ o"kZ izd`fr fofufnZ"V djsa dqy fVIi.kh vuqlwph eas 'kh"kZ vFkok mi'kh"kZ dks foRrh; o"kZ fo'ks"k ds vuqlkj c<k+;k ;k ?kVk;k tk ldrk gS A30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF SHIPPING NOTIFICATION New Delhi, the 13July, 2020 G.S.R. 440(E).—In exercise of the powers conferred by section 23 read with clause (g) of sub-section (2) of section 34 of the Inland Waterways Authority of India Act, 1985 (82 of 1985), the Central Government hereby makes the following rules further to amend the Inland Waterways Authority of India Rules, 1986 namely:- 1. (1) These rules may be called the Inland Waterways Authority of India (Amendment) Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Inland Waterways Authority of India Rules, 1986 - (a) in rule 28, for sub-rule (2), the following sub-rule shall be substituted, namely:- “(2) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including Balance Sheet, Income and Expenditure Account and Receipts and Payments Account in form C- 1A, C-2A and C-3A, respectively”. (b) Form C-1, C-2 and C-3 shall be substituted by form C-1A, C-2A and C-3A respectively. [F. No. G-25020/3/2016-IWT] RAJAT SACHAR, Senior Economic Advisor Note: The principal Rules were published in the Official Gazette of India, Extraordinary, Part II, Section 3, sub- section (ii), vide notification number G.S.R. 1275(E) dated 10th December, 1986 and subsequently amended vide G.S.R. 551(E), dated 22nd May, 192 and G.S.R. 449 dated 10th October, 2002. Form C-1A [See rule 28 (2)] INLAND WATERWAYS AUTHORITY OF INDIA BALANCE SHEET AS AT 31st MARCH 20…… PARTICULARS SCHEDULES CURRENT PREVIOUS YEAR YEAR I. SOURCES OF FUND (i) CORPUS/CAPITAL 3 (a) CAPITAL U/S 11 (1) (C) OF IWAI ACT (b) IWAI FUND U/S 19 OF IWAI ACT (ii) RESERVES & SURPLUS 4 (iii) EARMARKED/ENDOWMENT FUNDS 5 (iv) NON CURRENT LIABILITIES AND PROVISIONS (a) LONG - TERM BORROWINGS 6 (b) OTHER NON CURRENT LIABILITIES 7 (c ) LONG TERM PROVISIONS 8 (v) CURRENT LIABILITIES & PROVISIONS (a) SHORT TERM BORROWINGS 9 (b) SUNDRY CREDITORS 10 (c) OTHER CURRENT LIABILITIES 11 (d) PROVISIONS 12[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 31 TOTAL II. APPLICATION OF FUND (i) FIXED ASSETS 13 (a) TANGIBLE ASSETS GROSS BLOCK LESS: DEPRECIATION (b) INTANGIBLE ASSETS GROSS BLOCK LESS: DEPRECIATION (c) CAPITAL WORK - IN - PROGRESS 14 (d) INTANGIBLE ASSETS UNDER 14 DEVELOPMENT (ii) NON CURRENT ASSETS, LOANS AND ADVANCES (a) NON CURRENT INVESTMENTS 15 (b) DEPOSITS, LOANS AND ADVANCES 16 (c) OTHER NON CURRENT ASSETS 17 (d) MISCELLANEOUS EXPENDITURE ( to the extent not written off or adjusted) (iii) CURRENT ASSETS, LOANS AND ADVANCES (a) CURRENT INVESTMENTS 18 (b) INVENTORIES 19 (c) SUNDRY DEBTORS 20 (d) CASH AND CASH EQUIVALENTS 21 (e) DEPOSITS, LOANS AND ADVANCES 22 (f) OTHER CURRENT ASSETS 23 TOTAL Note: (A) Significant Accounting Policy 1 (B)Notes to accounts forms an integral part of the financial statements 2 Form C-2A [See rule 28 (2)] INLAND WATERWAYS AUTHORITY OF INDIA INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH, 20-------- (Amount in Rs.) PARTICULARS SCHEDULE CURREN PREVIOUS S T YEAR YEAR I. INCOME (a) REVENUE GRANTS/SUBSIDIES - FROM CENTRAL GOVERNMENT - FROM STATE GOVERNMENT(S) - INTERNATIONAL ORGANIZATIONS - OTHERS (SPECIFY) (b) TRANSFERRED FROM IWAI FUND (c) OTHER INCOME (NATURE TO BE SPECIFIED) TOTAL INCOME (A) II. EXPENDITURE32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (a) OPERATIONAL & MAINTENANCE EXPENSES 24 (b) PERSONNEL & ADMINISTRATIVE EXPENSES 25 (c) FINANCE CHARGES 26 (d) DEPRECIATION 13 (e) SUBSIDIES (f) EXPENDITURE ON GRANT, SUBSIDIES ETC. TOTAL EXPENDITURE (B) EXCESS OF INCOME OVER EXPENDITURE/EXCESS OF EXPENDITURE IF IT EXCEEDS INCOME (A-B) ADD/LESS: PRIOR PERIOD ITEMS 27 ADD/LESS: EXTRAORDINARY ITEMS ADD/LESS: TRANSFER TO/FROM SPECIAL RESERVES (NATURE TO BE SPECIFIED ) ADD/LESS: TRANSFER TO/FROM GENERAL RESERVE BALANCE BEING SURPLUS/ (DEFICIT) TRANSFERRED TO IWAI FUND Note: (A) Significant Accounting Policy (B)Notes to accounts forms an integral part of the financial 1 statements 2 Form C-3A [See rule 28 (2)] INLAND WATERWAYS AUTHORITY OF INDIA RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st MARCH 20__ (Amount in Rs.) PARTICULARS CURRENT PREVIOUS YEAR YEAR RECEIPTS (I) OPENING BALANCE (a) CASH IN HAND - INR - FOREIGN CURRENCY (b) STAMPS IN HAND (c) CASH WITH BANK (d) SHORT TERM DEPOSIT WITH BANK (e) REMMITANCE IN TRANSIT (II) GRANTS RECEIVED (a) FROM CENTRAL GOVERNMENT (b) FROM STATE GOVERNMENT (c) INTERNATIONAL ORGANIZATIONS (d) OTHER GRANTS (NATURE TO BE SPECIFIED) (III) RECEIPT FROM BORROWINGS (a) FROM BONDS/SECURITIES (b) FROM LOANS (c) FROM OTHERS (NATURE TO BE SPECIFIED) (IV) INTERNAL RECEIPTS (a) RENT RECEIVED - RENTAL INCOME (BUILDING) - RENTAL INCOME (OTHER TO BE SPECIFIED)[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 33 (b) INTEREST INCOME RECEIVED - INTEREST ON SHORT TERM DEPOSITS - INTEREST ON STAFF ADVANCE - INTEREST ON MOBILISATION ADVANCE - OTHER INTEREST RECEIVED (TO BE SPECIFIED) (c) OTHER INTERNAL RECEIPTS (NATURE TO BE SPECIFIED) - INCOME FROM INVESTMENTS - CONSULTANCY CHARGES - WATERWAY USES CHARGES - BERTHING CHARGES - TOWAGE CHARGES - PILOTAGE CHARGES - TERMINAL CHARGES - TRANSIT SHED CHARGES - MOVEMENT OF OVER DIMENSIONAL CHARGES (ODC) - CRANE (INCLUDING PONTOON CRANE) HIRE CHARGES - CONTAINER CRANE CHARGES - FORK LIFT CHARGES - ELECTRIC SUPPLY TO THE VESSEL - WHARFAGE - DEMURRAGE - SALE OF TENDER FORMS - PROTOCOL FEES - SALE OF NAVIGATION CHARTS - VESSELS HIRE CHARGES - HOSTEL ETC CHARGES - TUTION FEES - UNIFORM CHARGES - RECEIPTS ON SALE OF FIXED ASSETS - SECURITY DEPOSITS RECEIVED - EARNEST MONEY RECEIVED - RECOVERY OF ADVANCES - RECEIVED FROM DEBTORS - RECEIVED FROM NPS TRUST - MISCELLANEOUS RECEIPTS TOTAL PAYMENTS (I) EXPENDITURES (a) OPERATIONAL AND MAINTENANCE EXPENSES (b) PERSONNEL EXPENSES (c) FINANCE CHARGES (d) PRIOR PERIOD EXPENSES (II) REPAYMENTS OF BORROWINGS (a) REPAYMENTS OF BOND/SECURITIES (b) REPAYMENTS OF LOAN (III) INVESTMENTS & DEPOSITS MADE (a) OUT OF EARMARKED FUNDS. (b) OUT OF OWN FUNDS. (IV) EXPENDITURE ON FIXED ASSETS & CAPITAL WORK-IN-PROGRESS' (a) PURCHASE OF FIXED ASSETS (b) EXPENDITURE CAPITAL WORK-IN-PROGRESS' (V) PAYMENTS OF LOAN & ADVANCE (a) HOUSE BUILDING ADVANCE34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (b) DEPARTMENTAL ADVANCE (c) TRAVELLING ADVANCE (d) LTC ADVANCE (e) MEDICAL ADVANCE TO STAFF (f) PERSONAL COMPUTER (P.C) ADVANCE (g) OTHER ADVANCE TO STAFF (h) ADVANCE TO SUPPLIERS & CONTRACTORS (VI) REFUND OF UNUTILISED GRANTS/ SUBSIDY (a) TO THE GOVT. OF INDIA (b) TO THE STATE GOVT. (c) TO OTHER PROVIDERS OF FUNDS (VII) OTHER PAYMENTS (a) REFUND OF SECURITY DEPOSIT (b) REFUND OF EARNEST MONEY (c) SECURITY DEPOSIT PAID (d) DUTIES AND TAXES PAID (e) PREPAID EXPENSES (f) PAYMENT TO MINISTRY OF SHIPPING (INTERNAL RECEIPT) (g) PAYMENT OF PENSION CONTRIBUTION (h) PAYMENT ON BEHALF OF THIRD PARTY (i) PAYMENT ON GPF CONTRIBUTION (j) PAYMENT ON GPF ADVANCE RECOVERY (k) PAYMENT OF WITHELD TAXES (l) PAYMENT TO CONTRACTORS & SUPPLIERS (m) PAYMENT OF BOND RELATED EXPENSES (n) PAYMENT OF VERIOUS RECOVERIES TO RELATED DEPARTMENTS (VIII) CLOSING BALANCE (a) CASH IN HAND - INR - FOREIGN CURRENCY (b) STAMPS IN HAND (c) CASH WITH BANKS (d) SHORT TERM DEPOSIT WITH BANK (e) REMMITANCE IN TRANSIT TOTAL SCHEDULE -1 SIGNIFICANT ACCOUNTING POLICIES 1. Basis of Preparation of Financial Statements. - The financial statements shall be prepared in accordance with Indian Generally Accepted Accounting Principles under the historical cost convention on the accrual basis and the applicable accounting standards issued by the Institute of Chartered Accountants of India except otherwise reported, as these accounting policies and standards have been consistently applied. 2. Credit to, and debit from fund.- (1) The following shall be credited into the Fund, namely:- (a) any grants received from the Government(s) for acquiring assets, development and maintenance of infrastructure facility; (b) all fees, charges and other internal receipts received by the Authority; (c) all sums received by the Authority from such other sources as may be decided upon by the Central Government; (d) any other grants received by the Authority; and (e) any surplus of Income and Expenditure Account. (2) The following shall be debited from the Fund, namely:-[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 35 (a) any amount payable to the Government of India as per their instructions; (b) amount equivalent to depreciation on fixed assets which are purchased out of grants; (c) book value of fixed assets, which is sold or written off during the year and the assets that have been purchased earlier out of grant; (d) any deficit of Income and expenditure Account. 3. Treatment of Grants. - (1) Government grants related to revenue used for personnel and general administrative expenses and any other grants specified as revenue grants shall be recognised in the Income and Expenditure Accounts as revenue grants. (2) The Government grants related to acquisition of assets, development and maintenance of infrastructure and other related activities shall be credited to the Fund and Deferred Income Method of accounting shall be adopted for such grants. 4. Manner of accounting of fixed assets. - The following manner shall be adopted for accounting of fixed assets, namely:- (a) any fixed asset, including property, plant and equipment shall be assessed initially at the cost of acquisition or construction which shall also include any cost directly attributable to bringing the assets to the location or condition necessary for it to be capable of operating in the manner intended; (b) after deducting accumulated depreciation or amortization and accumulated impairment losses, if any, from the initial assessed cost of fixed assets, the net cost shall be carried forward to the next year; (c) property, plant and equipment shall be capitalised on the date of transfer of ownership or the date of putting it to use, whichever is earlier; (d) cost of material, construction or erection charges and other expenses incurred for the construction of fixed assets shall be shown as Capital- Work-in-progress based on progress of construction or erection work till the date of capitalisation; (e) depreciation shall be – (i) charged on straight line method of depreciation; (ii) provided at the rates and in the manner specified in Schedule II of the Companies Act 2013 (18 of 2013) using the useful lives and residual values as basis, except where the useful life of the asset is otherwise specified by the Authority; (iii) provided on the pro-rata time proportion basis in case of the new assets acquired or disposed of during the year; (f) intangible assets shall be amortized over their respective individual estimated useful lives on straight line method, commencing from the date when such asset is available to the Authority for it’s use, but not exceeding a period of ten years. 5. Inventory valuation - Inventories such as stores, spares and tools, including machinery spares shall be valued at cost. 6. Revenue Recognition - All revenue shall be recognised on accrual basis. 7. Investment - Investments classified as “long term Investments” shall be carried at cost and provision for decline, other than temporary, have been made in carrying cost of such investments. 8. Lease - Lease rental shall be booked as expenditure as per lease terms. 9. Retirement benefits - Provision for all employee’s benefits shall be created as per applicable Accounting Standard-15. 10. Prior period item - The details of prior period items, being income or expenditure of more than rupees 25000/- which arise in the current period as a result of errors or omissions in the preparation of the financial statements of one or more prior periods shall be separately disclosed in the statement of income and expenditure account in such manner that their impact on the current surplus or deficit can be perceived in accordance with the provisions of applicable Accounting Standard. 11. Treatment of expenditure - (1) Expenditure on hydrographic survey, studies including feasibility study, detailed project report, environmental impact assessment and social impact assessment, bandalling, bottom-36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] paneling, dredging, operation and maintenance of terminals, temporary structure in channel marking, maintenance of vessels and such other expenditure shall be treated as revenue expenditure. (2) Expenditure on creation of permanent structures in channel marking, terminal construction and land, cost of vessels, survey launches, tugs, barges, dredgers, and such other expenditure shall be treated as capital expenditure. (3) Salary, wages and other administration expenses incurred on various projects of waterways shall be allocated to respective waterways as per deployment. 12. Provision for bad or doubtful debts - Provision for bad and doubtful debts shall be recognised on the basis of management estimates which may be based upon the past experience of the management and any event or dispute arising with the debtors. 13. Contingent liabilities and contingent assets - (i) A provision shall be recognised if, as a result of a past event, the authority has a present legal obligation that can be estimated reliably, and it is probable that an outflow of economic benefits shall be required to settle the obligation; (ii) provisions shall be determined by the best estimate of the outflow of economic benefits required to settle the obligations at the reporting date; (iii) where no reliable estimate can be made, a disclosure shall be made as contingent liability; (iv) a disclosure for a contingent liability shall also be made when there is a possible obligation or a present obligation that may, but probably may not, require an outflow of resources; (v) contingent assets shall neither be recognised nor disclosed in the financial statements. 14. Foreign currency transactions - Foreign exchange transactions relating to purchase or acquisition of, or in relation to, fixed assets, goods and services shall be accounted for at the exchange rates prevailing as on the date of such transaction. SCHEDULE -2 “NOTES TO ACCOUNTS SHALL FORM AN INTEGRAL PART OF THE FINANCIAL STATEMENTS”[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 37 INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 20----- (Amount in Rs.) PARTICULARS CURR PREVIOUS ENT YEAR YEAR SCHEDULE - 3 "CAPITAL" 1 CAPITAL U/S 11 (1) (c) OF IWAI ACT 2 IWAI FUND U/S 19 OF IWAI ACT OPENING BALANCE OF FUND ADD: CAPITAL GRANTS RECEIVED FROM GOI INTERNAL RECEIPTS (AS PER LIST) OTHER GRANTS RECEIVED ( NATURE TO BE SPECIFIED) OTHERS (NATURE TO BE SPECIFIED) LESS: AMOUNT PAYABLE TO GOI UNSPENT GRANT PAYABLE TO GOI TRANSFERRED TO INCOME & EXPENDITURE ACCOUNTS BOOK VALUE OF FIXED ASSETS SOLD/WRITTEN OFF DURING THE YEAR OTHERS (NATURE TO BE SPECIFIED) ADD/LESS: SURPLUS/DEFICIT TRANSFERRED FROM INCOME & EXPENDITURE ACCOUNTS CLOSING BALANCE OF IWAI FUND TOTAL SCHEDULE - 4 "RESERVES & SURPLUS" 1 CAPITAL RESERVES OPENING BALANCE ADDITION DURING THE YEAR REDUCTION DURING THE YEAR CLOSING BALANCE 2 GENERAL RESERVE OPENING BALANCE ADDITION DURING THE YEAR REDUCTION DURING THE YEAR CLOSING BALANCE 3 ANY OTHER RESERVES/FUND (NATURE TO BE SPECIFIED) OPENING BALANCE ADDITION DURING THE YEAR REDUCTION DURING THE YEAR CLOSING BALANCE TOTAL (1+2+3) SCHEDULE - 5 "EARMARKED/ENDOWNMENT FUNDS" OPENING BALANCE ADDITION DURING THE YEAR FROM DONATIONS/GRANTS INCOME FROM INVESTMENT MADE ON ACCOUNT OF FUNDS OTHER ADDITIONS (NATURE TO BE SPECIFIED) REDUCTION DURING THE YEAR CLOSING BALANCE SCHEDULE - 6 "LONG TERM BORROWINGS" A SECURED 1 LOANS FROM GOVT. OF INDIA OPENING BALANCE38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 2 LOANS FROM FINANCIAL INSTITUTIONS (A) TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 3 LOANS FROM BANKS (A)TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 4 LOANS FROM OTHER INSTITUTIONS & AGENCIES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 5 BONDS/DEBENTURES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 6 OTHER LOANS (NATURE TO BE SPECIFIED) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE B UNSECURED 1 LOANS FROM GOVT. OF INDIA OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 2 LOANS FROM FINANCIAL INSTITUTIONS (A) TERM LOANS OPENING BALANCE[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 39 ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 3 LOANS FROM BANKS (A)TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 4 LOANS FROM OTHER INSTITUTIONS & AGENCIES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 5 BONDS/DEBENTURES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 6 OTHER LOANS (NATURE TO BE SPECIFIED) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE TOTAL SCHEDULE - 7 "OTHER NON CURRENT LIABILITIES" 1 SECURITY DEPOSIT RECEIVED 2 EARNEST MONEY RECEIVED 3 MARGIN MONEY RECEIVED 4 TAXES WITHHELD 5 LIABILITIES FOR EXPENSES 6 DUTIES AND TAXES PAYABALE 7 INTERNAL RECEIPT PAYABLE TO GOI 8 ADVANCE RECEIVED FROM CUSTOMERS 9 RETENTION MONEY 10 OTHERS TOTAL SCHEDULE - 8 "LONG TERM PROVISIONS" 1 PROVISION FOR GRATUITY40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 PROVISION FOR LEAVE SALARY & PENSION CONTRIBUTION (FOR EMPLOYEES ON DEPUTATION) 3 PROVISION FOR PENSION CONTRIBUTION 4 PROVISION FOR LEAVE ENCASHMENT 5 PROVISION FOR NEW PENSION SCHEME 6 PROVISION FOR BONUS 7 PROVISION FOR DUTIES AND TAXES 8 PROVISION FOR INTEREST ON BONDS/DEBENTURES (i.e ACCRUED BUT NOT DUE) 9 PROVISIONS FOR BAD AND DOUBTFUL DEBTS 10 OTHER PROVISIONS TOTAL SCHEDULE - 9 " SHORT- TERM BORROWINGS" A SECURED 1 LOANS FROM GOVT. OF INDIA OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 2 LOANS FROM FINANCIAL INSTITUTIONS (A) TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 3 LOANS FROM BANKS (A)TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 4 LOANS FROM OTHER INSTITUTIONS & AGENCIES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 5 BONDS/DEBENTURES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 6 OTHER LOANS (NATURE TO BE SPECIFIED)[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 41 OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE B UNSECURED 1 LOANS FROM GOVT. OF INDIA OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 2 LOANS FROM FINANCIAL INSTITUTIONS (A) TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 3 LOANS FROM BANKS (A)TERM LOANS OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE (B) OTHER LOANS (SPECIFY) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 4 LOANS FROM OTHER INSTITUTIONS & AGENCIES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 5 BONDS/DEBENTURES OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE 6 OTHER LOANS (NATURE TO BE SPECIFIED) OPENING BALANCE ADDITION, IF ANY, DURING THE YEAR REPAYMENTS MADE DURING THE YEAR INTEREST ACCRUED AND DUE CLOSING BALANCE TOTAL42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SCHEDULE - 10 "SUNDRY CREDITORS" 1 SUPPLIERS & CONTRACTORS 2 PROFESSIONALS 3 OTHERS TOTAL SCHEDULE - 11 "OTHER CURRENT LIABILITIES" 1 SECURITY DEPOSIT RECEIVED 2 EARNEST MONEY RECEIVED 3 MARGIN MONEY RECEIVED 4 TAXES WITHHELD 5 LIABILITIES FOR EXPENSES 6 DUTIES AND TAXES PAYABLE 7 INTERNAL RECEIPT PAYABLE TO GOI 8 UNSPENT GRANT PAYABLE TO GOI 9 ADVANCE RECEIVED FROM CUSTOMERS 10 RETENTION MONEY 11 OTHERS (NATURE TO BE SPECIFIED) TOTAL SCHEDULE - 12 "PROVISIONS" 1 PROVISION FOR GRATUITY 2 PROVISION FOR LEAVE SALARY & PENSION CONTRIBUTION (FOR EMPLOYEES ON DEPUTATION) 3 PROVISION FOR PENSION CONTRIBUTION 4 PROVISION FOR LEAVE ENCASHMENT 5 PROVISION FOR NEW PENSION SCHEME 6 PROVISION FOR BONUS 7 PROVISION FOR DUTIES AND TAXES 8 PROVISION FOR INTEREST ON BONDS/DEBENTURES (i.e ACCRUED BUT NOT DUE) 9 PROVISION FOR BAD & DOUBTFULL DEBTS 10 OTHER PROVISIONS (NATURE TO BE SPECIFIED) TOTAL Note : Heads or subheads in schedules may be added or deleted as per requirement in that particular financial year[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 43 INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULE OF FIXED ASSETS AS AT 20____ SCHEDULE - 13 (Amount in Rs.) Particulars Gross Block Depreciation/Amortisation Net Block As on As on As on During Additions/ As on As on As on 01.04.20-- Additions Deductions 31.03.20-- 01.04.20- the Deductions 31.03.20- 31.03.20- 31.03.20-- - Year - - (A) TANGIBLE ASSETS Land & Building Land (a) Freehold - Land (Widening) - Land Terminals - Land (Others to be specified) (b) Leasehold - Land (Widening) - Land Terminals - Land (Others to be specified) Building (a) on Freehold Land - Building - Car Parking - Workshop - Temporary Structure - Civil Structure (River Information System) - Civil Structure (Digital Generator Protection) - Others (to be Specified) (b) on Leasehold Land - Building - Car Parking - Workshop - Temporary Structure - Civil Structure (River Information System) - Civil Structure (Digital Generator Protection) - Others (to be Specified) (c) Residential Quarters44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Terminals - Civil Structures - Others (to be Specified) Bridges, culverts, bunkers, etc. - Foot Over Bridge Thottappally - Others (to be Specified) Plant and Machinery - Passenger Lifts - Fork Lifts - Air Conditioners - Night Navigation Equipments - River Information System Station - Digital Generator Protection Station - Hydraulic Cranes - Generator Set - Workshop Equipments - Fire Mock up Equipments - Survey Equipments/Instruments - Others (to be Specified) Furniture and fittings - Hostel & kitchen - Furniture & Fixtures - Others (to be Specified) Motor Vehicles - Motor Vehicles - Cycles - Others (to be Specified) Ships and Vessels - Vessels Ordinary - Speed Boats - Vessels Dredging Unit - Barges and Pontoons - Others (to be Specified) Office equipments - Water Coolers & Refrigerators - Fans & Air Coolers - Others (to be Specified)[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 45 Computers and data processing units - Computers - Communication Equipments - Simulators - Others (to be Specified) Electrical Installations and Equipment - Electric Installations - Others (to be Specified) Books & Periodicals - Library Books - Course Materials and Equipment (NINI) - Others (to be Specified) Total - (A) TANGIBLE ASSETS - - - - - - - - - - (B) INTANGIBLE ASSETS Developed in-House - Software's - Others (to be Specified) Bought Out - Software's - Others (to be Specified) Total - (B) INTANGIBLE ASSETS - - - Grand Total (A + B) - - - - - - - - - - Previous Year Note : Heads or subheads in schedules may be added or deleted as per requirement in that particular financial year46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 20----- SCHEDULE 14: "CAPITAL WORK IN PROGRESS" (Amount in Rs.) S. PARTICULAR OPENING ADDITIONS ASSETS CLOSING No. BALANCE DURING CAPITALIZED BALANCE THE YEAR DURING THE YEAR 1 CAPITAL WORK IN PROGRESS 2 INTANGIBLE ASSETS UNDER DEVELOPMENT TOTAL SCHEDULE 15: "NON CURRENT INVESTMENTS" (Amount in Rs.) S. PARTICULAR OPENING ADDITIONS DISPOSE OFF/ CLOSING No. BALANCE DURING WRITTEN BALANCE THE YEAR DOWN DURING THE YEAR A INVESTMENT OUT OF EARMARKED FUND 1 IN GOVERNMENT SECURITIES 2 OTHER APPROVED SECURITIES 3 SHARES 4 DEBENTURES AND BONDS 5 SUBSIDIARIES AND JOINT VENTURES 6 OTHERS (TO BE SPECIFIED) SUB -TOTAL (A) B INVESTMENT OUT OF OWN FUND 1 IN GOVERNMENT SECURITIES 2 OTHER APPROVED SECURITIES 3 SHARES 4 DEBENTURES AND BONDS 5 SUBSIDIARIES AND JOINT VENTURES 6 OTHERS (TO BE SPECIFIED) SUB -TOTAL (B) TOTAL (A+B) INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 20----- (Amount in Rs.) PARTICULARS CURRENT PREVIOUS YEAR YEAR SCHEDULE - 16 "DEPOSITS, LOANS AND ADVANCES" 1 ADVANCE TO CONTRACTORS & SUPPLIERS - CAPITAL ADVANCE - REVENUE ADVANCE[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 47 2 ADVANCE TO STAFF 3 DEPARTMENTAL ADVANCE 4 SECURITY DEPOSITS PAID 5 ADVANCE DUTIES AND TAXES PAID 6 INTEREST ACCRUED & DUE 7 OTHERS TOTAL SCHEDULE - 17 "OTHER NON CURRENT ASSETS" 1 PREPAID EXPENSES 2 CLAIMS RECOVERABLE 3 OTHERS (NATURE TO BE SPECIFIED) TOTAL INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 20----- SCHEDULE 18: "CURRENT INVESTMENTS" (Amount in Rs.) S. No. PARTICULAR OPENING ADDITIONS DISPOSE CLOSING BALANCE DURING OFF/ BALANCE THE YEAR WRITTEN DOWN DURING THE YEAR 1 IN GOVERNMENT SECURITIES 2 OTHER APPROVED SECURITIES 3 SHARES 4 DEBENTURES AND BONDS 5 OTHERS (TO BE SPECIFIED) TOTAL INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 20----- (Amount in Rs.) PARTICULARS CURRENT PREVIOUS YEAR YEAR SCHEDULE - 19 "INVENTORIES" 1 MARINE SPARE PARTS 2 PERMANENT STORES 3 CONSUMABLES & STATIONERY 4 POL STOCK 5 OTHERS (NATURE TO BE SPECIFIED) TOTAL SCHEDULE - 20 "SUNDRY DEBTORS"48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1 MORE THAN SIX MONTHS 2 OTHERS ( i.e. LESS THAN SIX MONTHS) TOTAL SCHEDULE - 21 "CASH AND CASH EQUIVALENTS" 1 CASH IN -HAND - INR - FOREIGN CURRENCY 2 STAMP IN-HAND 3 CASH WITH BANKS - CURRENT ACCOUNTS - SAVING ACCOUNTS 4 SHORT TERM DEPOSIT WITH BANKS 5 REMITTANCE IN TRANSIT TOTAL SCHEDULE - 22 "DEPOSITS LOANS AND ADVANCES" 1 ADVANCE TO CONTRACTORS & SUPPLIERS - CAPITAL ADVANCE - REVENUE ADVANCE 2 ADVANCE TO STAFF 3 DEPARTMENTAL ADVANCE 4 SECURITY DEPOSITS PAID 5 ADVANCE DUTIES AND TAXES PAID 6 INTEREST ACCRUED & DUE 7 OTHERS (NATURE TO BE SPECIFIED) TOTAL SCHEDULE - 23 "OTHER CURRENT ASSETS" 1 INCOME ACCURED (a) ON INVESTMENTS (b) ON LOANS AND ADVANCES 2 OTHER (INCLUDING CLAIMS RECOVERABLES) TOTAL Note : Heads or subheads in schedules may be added or deleted as per requirement in that particular financial year[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 49 INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH 20_ _ (Amount in Rs.) PARTICULARS H.O. NW- NW- NW- NW- NW- NEW PATNA JAL CURRENT PREVIOUS 1 2 3 4 5 - NINI MARG YEAR YEAR WATER VIKAS WAYS PROJECT SCHEDULE - 24 "OPERATIONAL AND MAINTENANCE EXPENSES" (i) SURVEYING (ii) DREDGING (iii) BANDALING (iv) AIDS TO NAVIGATION & CHANNEL MARKING (v) TERMINAL FACILITIES (vi) REPAIR AND MAINTENENCE OF VESSELS (vii) NIGHT NAVIGATION (vii) PROTOCOL EXPENSES (viii) RIVER BANK PROTECTION (ix) TRAINING EXPENSES (x) CONSULTANCY CHARGES (xi) PROJECT MANAGEMENT CONSULTANCY CHARGES (xii) PUBLIC PRIVATE PARTNERSHIP PROJECT EXPENSES (xiii) INFORMATION TECHNOLOGY RELATED EXPENSES (xiv) INLAND WATERWAYS TRANSPORT PROMOTIONS EXPENSES (xv) SALARY WAGES & OTHERS ADMINISTRATIVE EXPENSES50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (xvi) OTHERS (TO BE SPECIFIED) TOTAL INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 20-- (Amount in Rs.) PARTICULARS HO NW- NW- NW- NW- NW- NEW PATNA JAL CURRENT PREVIOUS 1 2 3 4 5 WATERWAYS - NINI MARG YEAR YEAR VIKAS PROJECT SCHEDULE - 25 "PERSONNEL AND ADMINISTRATIVE EXPENSES" (A) PERSONNEL EXPENSES (i) PAY & ALLOWANCE (ii) HONORARIUM (iii) MEDICAL FACILITIES (iv) DAILY WAGES (v) OVER TIME ALLOWANCES (OTA) (vi) BONUS (vii) LEAVE SALARY AND PENSION CONTRIBUTION FOR EMPLOYEES ON DEPUTATION (viii) RENT FOR ACCOMMODATION PROVIDED TO EMPLOYESS (ix) LIVERIES (x) TUTION FEES (xi) PENSION CONTRIBUTION (xii) GRATUITY CONTRIBUTION (xiii) LEAVE ENCASHMENT (xiv) EMPLOYERS CONTRIBUTION TO NEW PENSION SCHEME (NPS) (xv) LTC EXPENSES (xvi) STAFF WELFARE EXPENSES[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 51 (xvi) STAFF RECRUITMENT EXPENSES (xvii) SEMINAR AND TRAINING EXPENSES (xviii) OTHER EXPENSES (NATURE TO BE SPECIFIED) TOTAL (B) ADMINISTRATIVE EXPENSES (i) REPAIR & MAINTENANCE (ii) COMMUNICATION EXPENSES (iii) PRINTING & STATIONERY (iv) VEHICLE RUNNING & MAINTENANCE (v) ADVERTISMENT & PUBLICITY (vi) CONVEYANCE REIMBURSEMENT (vii) TRAVELLING - INLAND - FOREIGN (viii) NEWSPAPER & PERIODICALS (ix) CONSUMABLES (x) ELECTRICITY & WATER (xi) LEGAL AND PROFESSIONAL CHARGES (xii) LOSS ON SALE OF ASSETS (xiii) HINDI PROMOTION (xiv) AUDIT FEES &EXPENSE (xv) AUTHORITY MEETINGS EXPENSES (xvi) INSURANCE (xvii) RENT, RATES & TAXES (xviii) WRITTEN OFF (xix) BAD DEBTS (xx) MISC. EXPENDITURE (xxi) OTHERS (NATURE TO BE SPECIFIED) TOTAL SCHEDULE - 26 "FINANCE CHARGES" (i) BANK CHARGES (ii) INTEREST PAID - ON BONDS / DEBENTURE52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] - ON OTHERS (iii) COMMISSION / BROKRAGE TOTAL INLAND WATERWAYS AUTHORITY OF INDIA SCHEDULES FORMING PART OF THE BALANCE SHEET AS AT 31st MARCH 20----- SCHEDULE 27: "PRIOR PERIOD EXPENSES" (Amount in Rs.) PARTICULARS CURRENT PREVIOUS YEAR YEAR NATURE TO BE SPECIFIED[भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 53 TOTAL Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.