In pursuance of Sub Section 5 of Section 18 of the Cost and Works Accountants Act, 1959, the Annual Report of the Council

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडबब्ल्लू.ू.बबीी..--अअ..--0033110022002233--224499110011 xxxGIDHxxx CCGG--WWBB--EE--0033110022002233--224499110011 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 662] नई दिल्ली, सोमिार, जसतम्ब र 25, 2023/आजिन 3, 1945 No. 662] NEW DELHI, MONDAY, SEPTEMBER 25, 2023/ASVINA 3, 1945 n bLa VhV~;wV vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k vf/klwpuk dksydkrk] 25 flracj] 2023 la- th@20&lhMCY;w,@9@2023.—ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 dh /kkjk 18 dh mi /kkjk 5 d s vuqlj.k eas] dkmafly vkWQ n bafLV~V;wV dh 31 ekpZ] 2023 dks lekIr o”kZ dh okf”kZd fjikVs Z vkSj bl bafLV~V;wV d s y[s kkijhf{kr y[s kksa dks vke lwpuk ds fy, ,rn~}kjk idz kf’kr fd;k tkrk gSA dkSf’kd cuth]Z lfpo [जिज्ञापन-III/4/असा./444/2023-24] 64oha] okf”kZd fjikVs Z] 2022&23 n dkmafly vkWQ bafLV~V;wV vkWQ dkWLV vdkmaVasVl vkWQ bafM;k dks baLVhV;~ wV d s foHkkxks]a lfefr;kas {ks=kas vkSj pSIVjks a dh miyfC/k;kas vkSj fØ;kdykikas dks n’kkZrs gq, 64oha okf”kZd fjikVs Z izLrqr djrs gq, [k’q kh gk s jgh gSA laf{kIr okf”kZd fjikVs Z 2022&23 lfefr;ksa@ cksMks±@ izdks”Bkas@ funs’kky;ks a ds fØ;kdyki v/;{k dk dk;kZy;

fnYyh vkSj dksydkrk fLFkr vè;{k dk dk;kyZ ; baLVhVV~ ;wV d s vè;{k dh vksj ls baLVhVV~ ;wV d s fofHkUu foHkkxks a vkSj ckgjh ,tsfal;ks a d s lkFk fofHkUu fØ;kdykikas ds leUo;u eas lqfo/kk iznku djrk gSA ;g fØ;kdykiks a ds lkFk lh/ks rkSj ij ‘kkfey ugha gksrk] ysfdu vizR;{k :i ls leUo;u eas vklkuh d s fy, v/;{k ds dk;kyZ ; }kjk dbZ dk;Z fd, tkrs gSaA 6098 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ijh{kk funs’kky;

ns’k eas dksfoM&19 dh fLFkfr ds dkj.k] e/;orhZ vkSj vafre ijh{kkvks a d s fy, dUsnz & vk/kkfjr ek/;e vkSj QkmaMs’ku ijh{kkvks a ds fy, ?kj & vk/kkfjr ek/;e d s vkWuykbu ek/;e ls ijh{kk,a vk;kfstr dh xbZ FkhA ijh{kk dh tuw ] 2022 dh vof/k dh ijh{kk,a 3 fons’kh dsUnzks a lfgr 208 vkWu&ykbu ijh{kk dUsnzksa eas vk;kfstr dh xbZ FkhA fnlacj] 2022 dh ijh{kk vof/k ds fy, 3 fons’kh dUsnzks a lfgr 165 vkWuykbu ijh{kk dsUnzks a ij vk;ksftr dh xbZ FkhaA v/;;u funs’kky;

funs’kky; e[q ; :i ls Nk=kas ls lacaf/kr fØ;kdykikas ij /;ku ns jgk gS vkSj vkWuykbu ;k vkWQykbu ek/;e ls Hkkjr rFkk fons’kh nkus kas eas Nk=ks a ds fy, vf/kdre vkmVjhp ds fy, dbZ fØ;kdyki ge’s kk cgs rj rjhds ls djus d s fy, iz;kl dj jgk gSA orZeku es]a bleas ikpa vyx vyx ‘kk[kk,a gSa % ¼d½ ‘kS{kf.kd ¼[k½ iz’kklfud ¼x½ vkWuykbu dksfpax@ b&Z yfu±x ¼?k½ dkS’ky izf’k{k.k ¼³½ O;kolkf;d izf’k{k.k ,d vksj Mh- vks- ,l- dh ‘kS{kf.kd ‘kk[kk,a fofHkUu ‘kS{kf.kd ekeyksa ds Kku] le>] i;z kxs vkSj fo’y”sk.k ds ek/;e l s Nk=ksa dks dkS’ky dk fodkl djus dk dk;Z iznku djrh gSa] ogha Mh- vks-- ,l- dh iz’kklfud ‘kk[kk Nk=kas d s izos’k] dksfpax] iqu% oS/khdj.k] NwV] izf’k{k.k dk lapkyu djrh gSA dNq fØ;kdykikas dk bu nkus kas }kjk la;Dq r :i ls lpa kyu vkSj mudh n[s k js[k dh tkrh gSA tuZy vkSj izdk’ku funs’kky;

• funs’kky; }kjk ekfld tuyZ Þn eSustesaV vdkmaVasVÞ vkSj frekgh tuyZ ÞfjlpZ cqyfsVuÞ dk fu;fer vk/kkj ij izdk’ku fd;k tkrk gSA • vc n eSustesVa vdkmaVasV tuyZ fo’o Hkj ds 94 ns’kksa esa miyC/k gS vkSj ns’k ds vU; Hkkxks a d s fy, Hkh bls fu;fer vk/kkj ij c<kus d s i;z kl fd, tk jgs gSaA • n eSusteaVs vdkmaVasV tuyZ r`rh; i{kks a vFkkZr eSXtVj vkSj jsMOgs;j d s ek/;e ls i<+us d s fy, ,si ij miyC/k gS vkSj i<+h tkrh gS rFkk funs’kky; bls vU; IyVs QkeZ eq[;r% varjk”ZVªh; Lrj ij lwphc) djus d s fy, Hkh i;z kl dj jgk gSA • izca/ku y[s kkdkj dks dbZ nkSj dh dfBu izfØ;k vkSj xq.koÙkk tkap ds ckn izfrf”Br ÞDokfyVh tuYZ k dh ;w th lh & d;s j lanHkZ lwphc)Þ fd;k x;k gSA • fMthVy VªkalQkesZ’ku d s fy, dkye % vR;f/kd eYw ;kadu fd, x, dkye us ^^fMthVy VªkalQkZe’s ku^^ ds ckjs eas O;kid rkSj ij O;ofLFkr fo”k;kas dks izLrqr fd;k ftueas ;s fo”k; ‘kkfey Fks & LekVZ dkUVªsDV] fMthVy ifjlaifÙk;k]a fodUsnzh;Ñr foÙk] ,t dEI;wfVax] 5 th vkSj ,vkbvZ ksVh] vkjih,] y[s kk ijh{kk dk;Z] fMthVy MkfoZfuTe] lhchMhlh d s fMthVy VªkalQkeZ’s ku vkfnA bl dkye ls ikBd Kku n{krk c<+ku s es a vR;f/kd enn feyrh gSA • lrrk yhQ d s fy, dkWye % lrrk dk fo”k; fuLlangs :i ls fujarj ,oa vifjgk;Z vko’;drk gSA baLVhV~;wV vius izkjaHk ls gh lrrk d s fo”k;kas dh izxfr dks vuq:i cukus ,oa Nk=kas] lnL;kas vkSj vU; i.k/kkjdks a d s chp tkx:drk iSnk djus d s fy, le;&le; ij iz;kl dj jgk gSA • n eSusteasV ,dkaVasV] tuojh] 2023 okWY;we 58] la- 01 dk 58oka t;arh fo’ks”kkad dk fo”k; ÞbeftZx Vªs.M~l bu cSafdxa % VªkalQkfe±x dLVej ,Dlih;jsla Þ FkkA bl fo”k; dks vf/kd mi;kxs h :i ls izLrqr djus ,oa izsjd cukus d s fy, lsaVªy cSad fMthVy djslh ¼lhchMhlh½ ij fo’ks”k vkVhdZ Yl tksM+s x, FkAs lwpuk ikzS|ksfxdh foHkkx lwpuk izkS|kfsxdh dk d’q ky mi;kxs djd s baLVhVV~ ;wV d s fgr/kkjdksa dks lsok, a c<+rh tk jgh gSa] D;ksafd lwpuk izkS|kfsxdh baLVhV~V;wV ds leLr fodkl es a ;ksxnku ns jgh gSA • ft;ks d s lkFk ,e vks ;w ij gLrk{kj • vkWuykbu vuqiz;kxs lnL;rk d s fy, vkbZ Vh fodkl • izSfDVflax dkWLV ,dkmUVsVa kas vkSj Qeks± ds fy, cgqís’;h; ,EiSuyesVa Ldhe ¼,e bZ ,l½ • lh ,e , ijq Ldkj 2022 ds fy, vyx ocs lkbV vkSj vkWuykbu vkosnu • Nk=kas ls lca af/kr dk;Zdykikas ds fy, vkbZ Vh fodkl • vkbZ Vh volajpuk es a fodkl[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3 • bUlkSyos’a kh ikzsQs’kuy ,tsla h ¼vkbZ ih ,½ ds fy, fodkl • Ñ”kh; ykxr icz a/ku ds fy, vyx osclkbV O;kolkf;d fodkl ,o a lh ih Mh funs’kky;

❖ O;kolkf;d fodkl fØ;kdyki • baLVhV;~ wV d s ifzrfuf/kRo ij lh ,e , dh ekU;rk • ljdkj] ih ,l ;]w cSadks a vkSj vU; lxa Bukas d s fy, izfrfuf/kRo • cgqmís’;h; ,EiSuyesVa Ldhe ¼,e bZ ,l½ • is’kos jks a ds fy, ;wfud nLrkots igpku la- ¼;w Mh vkbZ ,u½ • us’kuy lh ,e , iSzDVh’kuj dkUos’a ku ¼,u lh ih lh½ • vU; i’s ksoj fodkl xfrfof/k;ka • lnL;ks a ds fy, vuqikyu ❖ lrr~ O;kolkf;d fodkl ¼lh ih Mh½ fØ;kdyki • lh vks ih /kkjdks a ds fy, vfuok;Z {kerk fuekZ.k izf’k{k.k ¼,e lh ch Vh½ • lrr f’k{kk dk;ZØe • ihMh ,Ma lhihMh lfefr }kjk vk;kfstr dk;ZØe vkSj ofscukj • la;Dq r dk;ZØe ❖ ykxr izca/ku esa mRÑ”Vrk ds fy, jk”Vªh; ijq Ldkj vkSj lh ,e , iqjLdkj 2022 {ks=h; ifj”kn ,oa pSIVj leUo;u lfefr lfefr dks fuEufyf[kr dk;Z fn, x, gSa % • e[q ;ky;] {k=s h; ifj”knkas vkSj pSIVjkas d s chp varjky dks iwjk djuk • izpkyukRed {kerkvksa es a lq/kkj ykuk • baLVhV;~ wV d s fu;eks a vkSj fofu;eks a dh vuqikyuk d s lkFk lg;kxs djus ds fy, {ks=h; ifj”kn vkSj pSIVjks a dks izksRlkfgr djuk • ØkWl dfVax ekeyks a vkSj lk>k fpark d s ekeyksa ds alca/k es a ekeyksa dh lfØ; rkSj ij igpku djuk vkSj la;Dq r dkjZokb Z esa lqfo/kk iznku djukA lfefr ds vU; fØ;kdyki lfefr u s uoca j] 2022 l s Qjojh 2023 rd ijLij izHkkoh oscukjks a dh J`a[kykvks a dk vk;kts u fd;kA varjkZ”Vªh; dk;Z foHkkx • nqcbZ es a oSf’od lEeys u • varjkZ”Vªh; cSBdas vkSj dk;ZØe • lkmFk ,f’k;k QMs js’ku vkWQ vdkmaVasV ¼,l,,Q,½ • duQsMjs’ku vkWQ ,f’k;u ,.M isflfQd ,dkmaVVs ~l ¼lh,ih,½ • baVjus’kuy QMs js’ku vkWQ vdkmaVasV~l ¼vkbZ ,Q , lh½ • baVjus’kuy bfaVxzsVMs fjikfsV±x dkmafly ¼vkbZ vkbZ vkj lh½ • baVjus’kuy ofscUV • vU; vra jkZ”Vªh; ekeys ,e ,l ,e bZ vkSj LVkVZ vi d s lca a/k esa dk;Zcy • baLVhVV~ ;wV us ,e ,l ,e bZ lsDVj vkSj LVkV Z vi dk ekxZn’kZu djus ds rkSj rjhd s rS;kj djus ds iz;kts u d s fy, ,e ,l ,e bZ vkSj LVkVZ&vi lao/kZu ckMs Z xfBr djus dk fu.kZ; fy;kA baLVhVV~ ;wV ds fufoZokn rF; ij fopkj djus d s ckn fd lw{e] y?k q vkSj e/;e m|e ¼,e ,l ,e bZ½ {k=s ÞvkRefuHkZj HkkjrÞ vFkok lYs Q fjyk;aV bafM;k ds fotu dks ijw k djus eas ,d egRoiw.k Z Hkwfedk fuHkk ldrk gS] ftles a ,e ,l ,e bZ lsDVj vkSj LVkVZ vki d s fy, lgk;rk vkSj lq>ko iznku djus lfgr ;FkklaHko rjhd s ls ljdkj dh igy eas lg;kxs dh vis{kk gSA ,e ,l ,e bZ vkSj LVkV&Z vilao/kZu cksMZ us baLVhV;~ wV ds ,e ,l ,e bZ vkSj LVkVZ&vi ds fy, rRdkyhu dk;Zcy dk dk;Z lHakkykA4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] dj vuqla/kku foHkkx@ djk/kku lfefr • th ,l Vh fnol dh ikapoha o”kZxkaB eukuk • fDot + • VSDl cqyfsVu • dk;Z’kkyk,a • osfcukj • ljdkj dks izfrfuf/kRo • djk/kku gsYiMsLd • djk/kku ikB+;Øe • VkWi LVksjht • izdk’ku dSV ¼lh , Vh½ funs’kky;

mDr vof/k ds nkSjku dSV ¼lh , Vh½ ds dk;Zdykikas dh eq[; fo’ks”krk, a uhps fn, vuqlkj gSa %& fØ;kdyki % • j{kk ea=ky; ds lkFk lg;kxs • ,u lh oh b Z Vh dks ekU;rk • dSV ijh{kk • dSV Nk=ks a ds fy, vkWuykbu d{kk,a • dSV Nk=ks a ds fy, dSV ikB~;Øe Hkkx&II vkWuykbu d{kk,a • dSV n{krk Lrj&II ewY;kda u ijh{kk ¼iqjkuk ikB;~ Øe½ • dks>hdksM ¼djs y½ esa jk”Vªh; dSV Nk= lEeys u 2023 • vkj vks lh lh }kjk vk;ksftr dk;ZØe • dSfj;j dkmaflfyax • dSV b&Z cqyfsVu • baLVhV;~ wV d s depZ kfj;kas ds fy, dSV ikB~;Øe • ch ,Q ,l vkbZ lDs Vj fLdy dkmafly vkWQ bfaM;k ¼ch ,Q ,l vkbZ ,l ,l lh½ dSV ikB~;Øe dk mUu;u • osfcUV mUur v/;;u ,o a vuqla/kku cksMZ • mUur v/;;u ikB~;Øe • vkWu&ykbu dk;ZØe@dk;Z’kkyk • vkWu&ykbu ijh{kk,a rduhdh lSy ¼ykxr ys[kk ijh{kk vkSj lkafof/kd vuqikyuk,a½ rduhdh lSy dks lkeku&lwph eYw ;kadu ij elkSnk ekxZn’kZu fVIi.kh ¼vk;dj vf/kfu;e dh izLrkfor /kkjk 142 ¼2,½ d s vuqlkj½ rS;kj djus dk dk;Z lkSaik x;k Fkk] ftl s rS;kj fd;k tk jgk gSA vof/k d s nkSjku rduhdh lSy us 42 iwNrkN vkSj rduhdh ekeyks a ij dqy 221 iNw rkNks a dk lek/kku fd;kA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5 vkarfjd fu;a=.k foHkkx vkarfjd ys[kk ijh{kk foHkkx us 1 djkMs + #- vkSj mlls vf/kd d s VuZvksoj okyh pkj {ks=h; ifj”knkas ¼MCY;w vkbZ vkj lh] ,l vkbZ vkj lh] bZ vkbZ vkj lh vkSj ,u vkbZ vkj lh½ rFkk pkj pSIVjks a ¼caXkyksj] gSnjkckn] Hkqous’oj] t;iqj½ d s fy, e[q ;ky; fnYyh dk;kZy; lfgr o”kZ 2022&23 d s fy, vkarfjd y[s kk ijh{kdks a dh fu;qfDr gsrq bPNk dh vfHkO;fDr ¼bZ vks vkbZ½ d s ek/;e ls leUo; fd;k gS vkSj dk;Z dk nk;jk Hkh iznku fd;k gS rFkk ,ls h y[s kk ijh{kk ds fy, vko’;d leUo; fd;k gSA [kjhn izLrko foHkkx }kjk eq[;ky;] fnYyh dk;kyZ ; eas fofHkUu foHkkxksa ds eYw ; ds fofHkUu [kjhn izLrkoks a ds lkFk&lkFk {ks=h; ifj”knkas vkSj pSIVjks a d s [kjhn iLz rkoks a dh Hkh iqujh{kk ¼osfVax½ dh xbZ gSA izLrkoks a dh th ,Q vkj] lh oh lh fn’kk&funsZ’kks a ds vuqlkj fo/kh{kk dh tkrh gSA cSafdax foÙkh; los k,a vkSj chek cksMZ dk;Zdyki % fofHkUu O;kolkf;d fodkl dk;Zdykikas eas lh ,e , dks ‘kkfey djukA O;kolkf;d fodkl fØ;kdyki • tuojh] 2023 ekg eas eas ias’ku ekg • fo’o fuos’kd lIrkg ¼MCY;w vkbZ MCY;w½ 2022 eukuk & 10 ls 16 vDVwcj] 2022 • osfcukj vkSj osfcaV~l • lsfeukj] dk;Z’kkyk,a vkSj lEeys u • izfrf”Br O;fDr;ks a ds lkFk cSBd izek.ki= ikB~;Øe ,u vkbZ ,l ,e d s lkFk lg;kxs djd s fuos’k icz a/ku ij izek.k i= ikB;~ Øe cSafdxa ij iez k.k i= ikB;~ Øe] O;kolkf;d idz k’ku • baÝkLVªDpj foÙk iks”k.k ds laca/k es a ,sM ees ks;j • LVkWd ,.M cqd fMcsV vkfMV ij gS.Mcqd ¼la’kksf/kr vkSj foLrkfjr nwljk laLdj.k½ dk idz k’ku • ch ,Q ,l vkbZ Øksfudy ds 11oas] 12osa vkSj 13osa vad dk idz k’ku • Msyh U;wt viMsVl~ • ,u ,l bZ vdkneh fyfe- d s lkFk ,e vks ;w • f}rh; vkbZ lh ,e , vkbZ jk”Vªh; iqjLdkj & caSdjks a ds fy, fuca/k ifzr;ksfxrk • ch ,Q ,l vkbZ iksVyZ m|ksx vkSj Iyls esVa lfefr es a lnL;

lfefr us fofHkUu m|ksxks a dks lh ,e , dh egRoiw.k Z Hkwfedk dks lk>k djus] izlkj djus vkSj iznku djus d s fy, fØ;kdykikas rFkk dk;ZØe ‘k:q fd,A 1] lfefr us m|ksxksa d s fo’ks”kKka s dks vkefa=r djd s osfcukj vkSj lsfeukj vk;kfstr fd,] ftUgksau s O;olk; es a vf/kd eYw ;o`f) djus d s fy, lnL; Hkkxhnkjkas d s lkFk viuk fo’ks”kK fopkjkas dks lk>k fd;kA 2] lfefr }kjk fuEufyf[kr mís’;kas d s lkFk db Z lfseukj@osfcukj lQyrkiwoZd vk;kfstr fd, x, Fk s % • ;s dk;ZØe i’s ksoj lnL;ks a ds fy, {kerk fuekZ.k igy dk fgLlk Fks] ftud s Kku vkSj dkS’ky eas ,sl s vk;kts uksa ds tf+j, of`) gqbZA • iwjs ns’k ls tkudkj m|ksx fo’ks”kKkas dks] m|ksxksa ds fofHkUu ifjizs{; vkSj uohure fodkl rFkk fofHkUu {ks=ksa eas lh ,e , dh t:jr d s lca a/k esa muds fopkj lk>k djus d s fy, vkeaf=r fd;k x;k FkkA • dk;ZØe d s fy, iathÑr bPNqd lnL; Hkkjh ek=k eas ,d= gq, vkSj viuh ladYiukvks a rFkk ‘kadkvks a dks nwj djus d s fy, ,sl s dk;ZØeks a eas eYw ;oku ppkZ es a lfØ; Hkkxhnkjh dhA6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] izca/ku y[s kkadu lfefr baLVhVV~ ;wV us gj o”kZ izca/ku y[s kkadu d s laca/k eas lsfeukj vk;kfstr djus d s fy, 6 eb Z d s fnu dks varjkZ”Vªh; izca/ku y[s kkadu fnol fu/kkZfjr djus dk fu.kZ; fy;k gSA baLVhV~;wV }kjk bl vk;kts u dk ;g igyk o”kZ jgk gS vkSj lsfeukj eas lrr~ fodkl dks bld s dsUnz eas j[kr s gq, icz a/ku ys[kkadu dh fofHkUu mHkjrh rduhdks a ij ppkZ ‘kkfey FkhA lkoZtfud vkSj ljdkjh los kvksa ds fy, ykxr icz a/k lfefr baLVhVV~ ;wV dh ifj”kn us o”kZ 2021&22 eas lfefr cuk;h Fkh] ftldk mís’; ih ,l ;w] LFkkuh; ,oa Lok;Ùk fudk;kas vkfn lfgr lkotZ fud vkSj ljdkjh laxBu d s fy, ykxr izca/k d s {ks=kas eas mi;qDr ,oa izklafxd lsok, a miyC/k djkuk FkkA lfefr us vkbZ ,e ,e vkbZ vkfMVksfj;e] Hkqous’oj eas 13 ls 15 eb]Z 2022 rd 3 fnolh; lsfeukj vk;kfstr dh Fkh rFkk bl lsfeukj esa lkotZ fud vkSj ljdkjh lsokvks a d s fy, ykxr icz a/k ij ,d f}ekfld Økfudy Þ,DlVªkekbyÞ izdkf’kr dh FkhA dks&vksijsfVo fodkl cksMZ mís’; % • lh Mh ch Hkkjr eas lgdkjh dk;Zdykikas ds fy, lwpuk ,oa funs’Z k iznku djrk gS tks lgdkjh fudk;ks a d s dk;Zdykikas ds ckjs es a baLVhV;~ wV d s lnL;kas vkSj bld s vU; i.k/kkjdks a ds fgrks a dk izfrfuf/kRo djus d s fy, mld s fe’ku] fotu rFkk eYw ;ks a d s vuq:i gksrs gSaA • vf/kfu;e es a fu/kkZfjr fu;eks a vkSj fofu;eks a dks cuk, j[kuk rFkk dks&vksijsfVo ds nLrkots ks a dks fuxfer djukA • ,slh uhfr;kas vkSj izfØ;kvksa dks mtkxj djuk tks baLVhV;~ wV ds dks&vksijsfVo fodkl ckMs Z ds ek/;e ls dks&vksijsfVo dk;Zdykiksa dks ‘kkflr djus eas rFkk lLa Fkku ds lnL;kas dks izHkkfor djrs gSaA • jkT; Lrj ij fofHkUu dks&vksijsfVo ckMs k±s d s lkFk lEidZ j[kuk ,o a i=kpkj djukA dkjikjs sV ykW lfefr baLVhVV~ ;wV dh dkjikjs sV ykW lfefr dh vof/k ds nkSjku 2 ckj cSBd gqbZA bl vof/k d s nkSjku lfefr us dkjikjs sV fu;eks a d s {ks= es a O;kolkf;dks a ds {kerk fuekZ.k dh fn’kk eas dbZ igyas dh gSaA O;kolkf;dksa d s fy, lg;ksx dh fn’kk eas ,d eq[; igy d s :i eas dkjikjs sV ykW lfefr us vf[ky Hkkjrh; vk/kkj ij Qjojh] 2023 dks dkjikjs sV ykW ekl d s :i es a euk;k Fkk rFkk O;kolkf;dks a ds fy, ,d e[q ; lg;ksx ds :i eas dkjikjsV ykW lfefr us LVkWd ,Dlpsat fyfLVax ij lk’s ky LVkWd ,Dlpsat ,.M gS.Mcqd dk izdk’ku fd;k ftlds ckjs esa lnL;kas ,oa vU; O;kolkf;dksa dh vksj l s cgqr vPNh leh{kk,a izkIr gqbZ gSaA ykxr ys[kkadu ekud cksMZ ¼lh , ,l ch½ ckMs Z us ykxr y[s kkadu ekudks a dk la’kks/ku rFkk Vsdfudy xkbM~l d s fodkl d s fy, izxfr dks vafre :i fn;kA ;g Hkh fu.kZ;

fy;k x;k fd lsok {ks= ds fy, ,dhÑr ykxr ys[kkadu ekudks a dk ,d vyx lSV rS;kj fd;k tk,xkA ykxr ys[kkadu vkSj vk’oklu ekud cksM Z ¼lh , , ,l ch½ vof/k ds nkSjku lh , , ,l ch dh nks cSBdas fnukda 6 flracj] 2022 vkSj 8 tyq kbZ] 2023 dks gqbAZ turk dh fVIif.k;ka izkIr djus d s fy, ykxr y[s kkadu ij la’kksf/kr ekudks a dk ,Dlikts j Mªk¶V izdkf’kr fd;k x;k FkkA izkIr gqb Z fVIif.k;kas d s lanHkZ es a la’kksf/kr ekudks a ds elkSns eas la’kks/ku fd, x, FksA ekudks a dks vafre :i fn, x, :ikarj.k dks vuqeksnu gsrq ifj”kn d s le{k j[kk x;k FkkA ifj”kn }kjk vuqeksnu fn, tkus ds ckn ekudksa dks tuojh] 2023 ekg es a izdkf’kr djus ds fy, dUsnz ljdkj dk vuqeksnu izkIr djus gsrq dkjikjs sV dk;Z ea=ky; ds ikl ekud Hksts x, FkAs vuqeksnu izkIr djus dh ifzØ;k ykxr ys[kk&ijh{kk ckzap ds lkFk tkjh gSA ihvj fjO;w cksM Z ¼ih vkj ch½ vof/k d s nkSjku baLVhV;~ wV d s ihvj fjO;w ckMs Z dh opqZvy cSBd fnukda 3 eb Z vkSj 9 tuw ] 2023 dks nk s ckj gqbAZ baLVhV;~ wV dh ifj”kn us baLVhV;~ wV eas ihvj fjO;w flLVe d s dk;kUZo;u dks vuqeksnu fn;k gSA rnuqlkj] ih vkj ch us fjO;wvj dk iSuy cukus d s fy, baLVhV;~ wV d s iSzfDVflax lnL;ks a dks i= Hkstk rFkk mudh viuh& viuh Qeks± dh ihvj leh{kk gsrq lgefr Hkh izkIr dj jgk gSA d`f”k ykxr izca/ku cksMZ igy ✓ ^^laiw.k Z d`f”k ewY; Ja`[kyk esa ykxr bZ”Vre vkSj vk; vf/kdre djus ^^ lca a/kh lh,e,&,Qihvks fopkj xks”Bh ekuuh; e=a h us ;g fVIi.kh dh ^Kku dks laifRr eas cnyuk Hkfo”; gS^ Jh fufru t;jke xMdjh] ekuuh; lM+d ifjogu ,oa jk”Vªh;

jktekxZ ea=h] Hkkjr ljdkj iw.kdZ kfyd l= es a eq[; vfrfFk FkAs • bukos sfVo lgvknzh ,Qihlh ds lkFk ,evks; w ^^fdlku dk] fdlku }kjk vkSj fdlku ds fy,^^[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7 • fdlkukas dh vk; c<kus d s fy, ,Qihvks ekWMy • lriqMk owesu flYd ikzsM;~ wlj daiuh fyfeVMs }kjk vuqdj.kh; dk;Z • izfr”Br oDrkvks a us Kku dk idz k’k fd;k • vkxs dh j.kuhfr vkSj igyk ,Qihvks ykxr fDyfud ✓ bXuw ds lkFk ,evks; w % lnL;rk foHkkx lnL;rk lqfo/kk lfefr d s ekxZn’kZu eas vkSj laLFkku ds v/;{k egksn;] lh,e, fotUsnz ‘kekZ d s fy, lfØ; usrR`o eas vkSj lnL;

lqfo/kk lfefr d s v/;{k lh,e, ¼Mk-½ oh- ejq yh d s usrR`o eas o”kZ Hkj lnL;kas dks vf/kdka’kr% vkWuykbu ek/;e ls lsokvks a eas lq/kkj djuk tkjh j[kk vkSj fuck/Zk :Ik ls lsok nh A foRrh; o”kZ 2022&2023 ds nkSjku 1847 lnL;ks a dks ,lksfl,V lnL;kas ds :i esa u;k izos’k fn;k x;k vkSj 371 lnL;ks a dks QSyksf’ki Lrj ij yk;k x;k Fkk A ifj”kn vkSj {ks=h; ifj”knkas d s 2023 d s pquko ds dkj.k iM+h t:jrkas dks iwjk djus d s vR;f/kd O;LRk gksu s d s ckotwn foHkkx us lnL;ks a l s lca af/kr viuk lkekU; foHkkxh; dk;Z lQyrk iow Zd cuk, j[kk aA lnL;ks a ds fy, fo’ks”k :Ik l s lnL;ksa ds vkWu ykbu igpku i= miyC/k djkus rFkk iRz;sd lIrkg lnL;rk iznku djus dh ifzdz;k d s lkFk fMftykWdj lqfo/kk dks tkjh j[kr s gq, igys ‘k:q dh xbZ ekStnw k fo’ks”k lqfo/kkvksa dks fuEukulq kj tkjh j[kk x;k Fkk % • dk;Z izek.k i= d s iqu% LFkkiu ds fy, izko/kku • lnL;ks a }kjk vkWuykbu Hkqxrku djus e sa lfqo/kk izHkkj@cSad iHzkkj ekQ djuk A • lnL;rk la[;k ds rgr th,lVh la- dks ‘kkfey djus dk ikzo/kku rFkk mudh lxa r lnL;rk ‘kqYd jlhnks a esa mls n’kkZuk • ykWx bu d s fcuk vkWu ykbu lnL;rk ’kqYd dk Hkqxrku djus dh lfqo/kk dh ‘k:q vkr • dk;Z dk izek.k i= fu;fer :i l s iznku djus eas rsth ykuk • lnL;ks a dh lpw h rFkk dk;Z iez k.k&i= oky s lnL;ks a dh lpw h dk izdk’ku • fuck/Zk fMthVy vuqHko ds fy, fujarj l/qkkj ftles a vkWuykbu lfqo/kk ds tfj, lnL;rk d s lHkh dk;Zdyki ‘kkfey gSa A vkarfjd lfefr dk;Z LFky ij efgykvks a dk ySafxd mRihM+u ¼fuokj.k] ifzr”ks/k vkSj ifzrrks”k½ vf/kfu;e] 2013 ds varxZr ;Fkk ifjdfYir <ax l s bl vof/k ds fy, laLFkku dh vkarfjd lfefr dh okf”kZd fjikVs Z fuEukulq kj gS % o”kZ ¼1 vizSy] 2022 ls 31 ekpZ] 2023½ es a izkIr ySafxd mRihM+u dh f’kdk;rkas dh l[a ;k 1 o”kZ ¼1 vizSy] 2022 ls 31 ekpZ] 2023½ es a ntZ vkSj fuiVkbZ xbZ ySafxd mRihM+u dh f’kdk;rkas dh l[a ;k 1 Lora= ys[kk ijh{kdks a dh fjikVs Z सिे ा म]ें n bLa VhV;~ wV vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kkas dh ys[kk ijh{kk ij fjikVs Z ;ksX; er geus n baLVhV~;wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k ¼^bLa VhV;~ wV*½ d s layXu foÙkh; fooj.kks a dh y[s kk ijh{kk dh gS] ftles a fnukda 31 ekpZ] 2023 dh fLFkfr d s vuqlkj rqyu i=] rRle; lekIr o”kZ d s fy, vk; vkSj O;; dk fooj.k rFkk udn izokg fooj.k vkSj egRoiw.k Z y[s kkadu uhfr;kas ds ,d lkj lfgr foÙkh; fooj.kks a ij fVIif.k;k a ‘kkfey gSa ¼bld s ckn bl s ^foÙkh; fooj.k^ d s :i es a dgk x;k gS½A gekjh jk; eas vkSj gekjh lokZÙs ke lwpuk ds vuqlkj rFkk gesa fn, x, Li”Vhdj.k d s vuqlkj] gekjh fjikVs Z ds ;kXs; er [kaM ds fy, vk/kkj eas fn, x, ekeyksa d sizHkkoksa dks NkMs+dj] ykxr vkSj ladeZ ys[kiky vf/kfu;e] 1959 ds vuqlkj] iw.kZ :i ls rS;kj fd, x, layXu8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] foÙkh; fooj.kks]a fnukda 31 ekpZ] 2023 dh fLFkfr d s vuqlkj baLVhV~;wV dh foÙkh; fLFkfr] mld s foÙkh; dk;Z fu”iknu vkSj rRle; lekIr o”kZ d s fy, mld s udn izokg ds fy, baLVhV;~ wV vkWQ pkVZMZ vdkmVsVa ~l vkWQ bf.M;k ¼vkbZ lh , vkbZ½ }kjk tkjh y[s kkadu ekudks a d s vuqlkj ,d lgh vkSj ikjn’khZ nf`”Vdks.k iznku djrs gSaA ;ksX; er ds fy, vk/kkj 1- baLVhV;~ wV d s lefsdr foÙkh; fooj.kkas dks dksydkrk e[q ;ky;] ubZ fnYyh dk;kyZ ;] pkj {ks=h; ifj”knkas vkSj ipklh pSIVjks a ij fopkj djrs gq, rS;kj fd;k x;k gSA ftles a ls ,d {ks=h; ifj”kn] uker% ,u vkbZ vkj lh vkSj nk s pSIVjks]a uker% Hk#p & vady’s oj vkSj bankSj & nsokl d s foÙkh; fooj.kka s dh ys[kk ijh{kk ugh a dh xbZ gSA vV~Bkbl pSIVjks a ds foÙkh; fooj.k bLa VhV;~ wV d s lesfdr foÙkh; fooj.kka s eas lesdu ds fy, miyC/k ugh a gSA 2- ^{ks=h; ifj”knkas vkSj pSIVjks a d s pkyw [kkrkas* ds varxZr oxhZÑr 32]18]52]550@& djkMs + #- ¼foxr o”kZ 20]41]09]425@& djkMs #- dk fcuk feyku d s fuoy tek ‘ks”k gSA 3- fnYyh dk;kyZ ; lfgr eq[;ky; ds cgh [kkrkas eas fnukda 31 ekpZ] 2023 dh fLFkfr ds vuqlkj] 2]09]23]151@& #- dk th ,l Vh buiqV ØsfMV ‘ks”k gS] ftl s if’peh cxa ky vkSj fnYyh ds th ,l Vh ØfsMV ystj ds lkFk feyku fd;k x;k gSA mijksDr ;ksX;rkvks a ds foÙkh; iHzkko dk irk ugh a yxk;k tk ldrkA geus n baLVhV;~ wV vkWQ pkVZMZ vdkmaVsVa ~l vkWQ bfaM;k }kjk tkjh fd, x, ys[kk ijh{kk lca a/kh ekudks a ¼,l ,½ ds vuqlkj viuh ys[kk ijh{kk dh gSA mu ekudks a d s rgr gekjh ftEens kjh vkxs gekjh fjikVs Z ds foÙkh; fooj.k Hkkx dh y[s kk ijh{kk d s fy, y[s kk ijh{k.kka s dh ftEens kjh es a fofufnZ”V dh xbZ gSA ge ,slh uSfrd vis{kkvks a d s vuqlkj baLVhV~;wV d s Lora= y[s kk ijh{kd gSa] tks foÙkh; fooj.kks a dh gekjh y[s kk ijh{kk ls lacaf/kr gS vkSj geus bu vis{kkvks a ds vuqlkj viuh ftEens kfj;k a ijw h dh gSaA gekjk fo’okl gS fd tks y[s kk ijh{kk lk{; geus ikzIr fd, gSa] o s i;kZIr gSa vkSj gekjh jk; d s fy, ,d vk/kkj inz ku djus d s fy, mi;qDr gSA ekeys dk cy ge fuEufyf[kr ij /;ku vkdf”kZr djrs gSa % & 1- [kkrkas dh fVIif.k;kas dh fVIi.kh la- 2¼´½] tks ;g n’kkZrh gS fd 4]99]78]350@& #- dh jkf’k lh MCY;w vkbZ ih d s lca a/k esa eq[;ky; ds [kkrkas eas iM+h gS] ftlds laca/k es a foxr 5 o”kks± ds nkSjku vkxs dksbZ dk;Z ugh a fd;k x;k gS@ fy;k x;k gSA C;kjS s bl idz kj gSa % & fooj.k /kujkf’k ¼#-½ dc ls yafcr@ vfHk;qfDr uoh eEqcbZ mRÑ”Vrk 4]99]78]350 Hkqxrku dh xbZ vafre jkf’k fnukda 13 tyq kbZ] 2016 dks 5]24]750@& #i, Fkh vkSj dUsnz 17 vxLr] 2016 dks xqyjkt dLa VªD’ku dks 22]400@& #i, dk Hkqxrku fd;k x;kA rFkkfi] vkfcZVªs’ku ;kfpdk ¼,l Vh½ 7232@2017 d s rgr ckWEcs mPp U;k;ky; d s le{k okn yfacr gSA dqy 4]99]78]350 2- baLVhV;~ wV d s ikl 4]99]664@& #- ¼ØfsMV½ dh xSj&fof’k”V tek eas iqjkuh jkf’k cdk;k gSA /kujkf’k dh izÑfr dk irk ugha yxk;k tk ldrkA O;kikj izkI;] _.k O;kikj ns;] _.kkas vkSj vfxze vkfn dh o”kZ d s var eas ‘ks”k jkf’k lacaf/kr i{kdkjksa ls ‘ks”k dh iqf”V fd, tkus ds v/;/khu gSA 3- O;kikj izkI;] _.k O;kikj ns;] _.kkas vkSj vfxze vkfn dh o”kZ ds var esa ‘ks”k jkf’k lacaf/kr i{kdkjksa ls ‘ks”k dh iqf”V fd, tkus ds v/;/khu gSA 4- if’peh Hkkjr {k=s h; ifj”kn ¼MCY;w vkbZ vkj lh½ cgh [kkrksa eaass 67]30]000@& #- d s izkI; nkos izrhr gks jgs gSaA 5- iwoh Z Hkkjr {k=s h; ifj”kn ¼bZ vkbZ vkj lh½ ds laca/k esa % d½ fnukda 31 ekpZ] 2023 dh fLFkfr ds vuqlkj] 15]32]585@& #- dh fofo/k nsunkj jkf’k 3 o”kks± ls vf/kd ds fy, iM+h gSa] ftles a iqjkuh ‘ks”k jkf’k ‘kkfey gSA mldh olyw h lHako irz hr ugha gksrh gSA [k½ fnukda 31 ekpZ] 2023 dh fLFkfr d s vuqlkj 13]07]101@& #- dh vU; vfxze jkf’k o”kZ 2013 ls [kkrks a eaass iM+h gS] ftlds fy, C;kSjs miyC/k ugh a gSaA bu ekeyks a ds lca a/k esa gekjh jk; la’kksf/kr ugh a gSA foÙkh; fooj.kkas ds fy, izca/ku dh ftEens kfj;ka[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 baLVhV;~ wV dk izca/ku] ykxr ,oa ladeZ y[s kkiky vf/kfu;e] 1959 d s vuqlkj bu foÙkh; fooj.kks a dks rS;kj djus vkSj bUgs a ikjn’khZ :i ls izLrqr djus rFkk izca/ku tSls vko’;d le>]s osl s vkarfjd fu;a=.k d s fy, ftEens kj gS] rkfd ,sl s foÙkh; fooj.kka s dks rS;kj fd;k tk ld]s tks xyr c;kuks a ls eqDr gks] pkgs o s /kks[kk/kM+h l s vFkok pwd ls fd, x, gksaA bu foÙkh; fooj.kka s dks rS;kj djus eas] izca/ku ykHkdkjh laLFkk d s :i eas tkjh jgus eas baLVhV;~ wV dh {kerk dk vkdyu djus] ykHkdkjh laLFkk ls lacaf/kr ekeyks a dks ;Fkk ykxw izdV djus rFkk ykHkdkjh laLFkk dk y[s kkadu d s vk/kkj ij rc rd mi;kxs djus d s fy, ftEens kj gS] tc rd fd izca/ku baLVhV;~ wV dk ifjlekiu djus vFkok mldk izpkyu can djus dk bPNqd u gks vFkok mld s ikl ,slk djus d s vykok dksb Z vU;

rdlZ axr fodYi u gksA izca/ku bLa VhV;~ wV dh foÙkh; lpw uk dh ifzØ;k dks ns[kus ds fy, ftEens kj gSA foÙkh; fooj.kkas dh ys[kk ijh{kk d s fy, y[s kk ijh{kd dh ftEens kfj;ka gekjk mís’; bl ckr ds fy, rdlZ axr vk’oklu izkIr djuk gS fd D;k lexz foÙkh; fooj.k egRoiw.kZ xyr c;kuh ls ;qDr gSa rFkk /kks[kk/kM+h vFkok pwd d s dkj.k gSa vkSj ys[kk ijh{kd dh ,slh fjikVs Z tkjh djuk gS] ftles a gekjk er ‘kkfey gSA rdlZ axr vk’oklu ,slk mPpLrjh; vk’oklu gSa yfsdu ;g dksb Z xkjaVh ugha gS fd y[s kk ijh{k.k laca/kh ekudksa ds vuqlkj vk;kfstr dksb Z ys[kk ijh{kk ;fn dksb Z egRoiw.kZ xyr c;kuh ekStnw gks rks mldk ges’kk irk yxk ysrh gSA xyr c;kuh] /kks[kk/kM+h vFkok pwd ls gk s ldrh gS vkSj og egRoiw.k Z le>h tkrh gS] ;fn vyx vyx vFkok lexz :i ls os bu foÙkh; fooj.kkas d s vk/kkj ij miHkksDrkvks a }kjk fy, x, vkfFkZd fu.kZ;kas dks izHkkfor dj ldrs gSa] ,slh rdZlaxr lHakkouk gks ldrh gSA y[s kkadu lca a/kh ekudks a ds vuqlkj ,d y[s kk ijh{kk ds Hkkx ds :i es a ge i’s ksoj fu.kZ; inz ku djrs gSa vkSj ijw h ys[kk ijh{kk ds nkSjku is’kos j lna sg dks cukdj j[krs gSaA lkFk gh] ge % 1- foÙkh; fooj.kka s dh egRoiw.kZ xyr c;kuh d s tksf[keksa dh igpku vkSj vkdyu djrs gSa] pkgs os /kks[kk/kM+h vFkok pwd ds dkj.k ls gksa] ,sls tksf[keksa d s fy, y[s kk ijh{kk izfrfØ;k dk fu”iknu djrs gSa vkSj ,sl s y[s kk ijh{kk lk{; izkIr djrs gSa] tks gekjs er d s fy, ,d vk/kkj iznku djus d s fy, i;kZIr vkSj mfpr gksA dksb Z egRoiw.kZ xyr c;kuh dk irk u yxk iku s dk tksf[ke] tks /kks[kk/kM+h ls gS] pwd ds ifj.kkeLo:i gksu s oky s tksf[ke l s Hkh vf/kd gkrs k gS D;ksfad /kks[kk/kM+h es a feyhHkxr] tkylkth] tkucw>dj dh xbZ pdw ] xyr iLz rqfr vFkok vkarfjd fu;a=.k dh vogsyuk djuk ‘kkfey gk s ldrk gSA 2- y[s kk ijh{kk izfØ;k djus ds fy, tkudkjh izkIr djuk tks bu ifjLFkfr;kas eas mi;qDr gks ysfdu baLVhV;~ wV d s vkarfjd fu;a=.k dh oSlh izHkkodkfjrk ij jk; O;Dr djus d s iz;kts u d s fy, ugha gksA 3- iz;qDr y[s kkadu uhfr;kas dh mi;qDrrk dk eYw ;kadu djuk vkSj ys[kkadu vuqekukas dk rdlZ axr gksuk vkSj izca/ku }kjk fd, x, laxr izdVhdj.k djukA 4- izca/ku }kjk ykHkdkjh laLFkk dk y[s kkadu d s vk/kkj ij vkSj izkIr y[s kk ijh{kk d s lk{; d s vk/kkj ij leqfpr mi;kxs djus d s laca/k eas ;g fu”d”kZ fudkyuk fd D;k ,slh ifjLFkfr;kas vFkok fLFkfr;kas d s lca a/k es a vfuf’prrk ekStnw gS] ftll s ,d ykHkdkjh lLa Fkk ds :i eas baLVhV;~ wV }kjk dk;Z djuk tkjh j[ku s dh ;kXs;rk ij egRoiw.k Z langs gks ldrk gSA ;fn ge ;g fu”d”kZ fudkyr s gSa fd ,d i;kIZr vfuf’prrk ekStnw gS] rk s gesa foÙkh; fooj.kkas eas laxr izdVhdj.kks a ds fy, gekjh y[s kk ijh{k.k dh fjikVs Z es a bldk mYys[k djuk visf{kr gksrk gS vFkok ;fn ,slk izdVhdj.k vi;kIZr gks rk s ges a viuh jk; dks cnyuk gSA gekjk fu”d”kZ gekjh y[s kk ijh{kk dh fjikVs Z dh rkjh[k rd izkIr fd, x, y[s kk ijh{kk lk{; ij vk/kkfjr gSA rFkkfi] Hkfo”; dh ifjfLFkfr;k a vFkok fLFkfr;ka baLVhV;~ wV dks ykHkdkjh laLFkk d s :i eas tkjh u j[ku s ds dkj.k gks ldrh gSaA 5- lexz izLrqfr] lajpuk vkSj foÙkh; fooj.kka s d s va’k dk eYw ;kadu djuk] ftles a izdVhdj.k ‘kkfey gS vkSj D;k foÙkh; fooj.kka s eas fof’k”V yus nsuks a vkSj ?kVukvks a dks bl <xa l s izLrqr fd;k x;k gS fd og mfpr iLz rqfr gSA HkkSfrdrk foÙkh; fooj.kks a eas xyr c;kuh dh ek=k gS] ftlls O;fDrxr :i ls vFkok lfEefyr :i ls] bl ckr dh laHkkouk gS fd foÙkh; fooj.kka s d s ,d rdZlaxr tkudkj iz;kDs rk dk vkfFkZd fu.kZ; izHkkfor gks ldrk gSA ge fuEufyf[kr eas HkkSfrdrk vkSj xq.krk ds dkjd ij fopkj djrs gSa %& i) gekjh y[s kk ijh{kk dk;Z ds nk;js dh ;kstuk vkSj gekjs dk;Z ds ifj.kkeksa dk ewY;kda u djus eas( vkSj ii) foÙkh; fooj.kka s eas fdlh igpku s x, feF;k fooj.kka s d s iHzkko dk ewY;kda u djus easA ge ‘kklu ls tqM+s vU; ekeyksa d s chp y[s kk ijh{kk dh ;kstuk ds nk;js vkSj y[s kk ijh{kk d s dk;ZØe vkSj egRoiw.kZ y[s kk ijh{kk fu”d”kZ inz ku djrs gSa] ftuea s vkarfjd fu;a=.k es a ,ls h egRoiw.kZ deh ‘kkfey gS] ftldh geu s viuh y[s kk ijh{kk ds nkSjku igpku dh gSA vU; ekeys 1 ¼d½ geus pkj {k=s h; ifj”knkas rFkk ipklh pSIVjks a ds foÙkh; fooj.kka s dh ys[kk ijh{kk ugh a dh Fkh ftuds foÙkh; fooj.kka s eas 2]31]61]21]364@& #- dh dyq ifjlaifÙk;k a vkSj foÙkh; fooj.kka s ds vuqlkj 44]97]67]370@& #- dk dqy jktLo n’kkZ;k x;k gSA bu {ks=h; ifj”knkas ds10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] foÙkh; fooj.kka s dh y[s kk ijh{kk] lacaf/kr {ks=h; ifj”knksa }kjk fu;qDr vU; y[s kk ijh{kdks a }kjk dh xbZ gS vkSj bu vf/kdka’k pSIVjks a ds foÙkh; fooj.kka s dh y[s kk ijh{kk] ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 d s fofu;e 133 d s vuqlkj vkSj baLVhV;~ wV] ftldh fjikVs Z izca/ku }kjk ges a izLrqr dh xbZ gS] ds pSIVj mi fu;eks a d s DykWt 26 ds vuqlkj pSIVjks a d s ‘kklh fudk;ks a }kjk fu;qDr ykxr ys[kkdkjks a }kjk y[s kk ijh{kk dh xbZ gS vkSj foÙkh; fooj.kka s ij gekjh jk;] tgka rd ;g bu {ks=h; ifj”knkas vkSj pSIVjks a ds lca a/k esa ‘kkfey /kujkf’k vkSj izdVu d s laca/k eas gS vkSj gekjh jk;] tgka rd bu mijksDr ifj”knkas vkSj pSIVjks a ds laca/k eas ‘kkfey /kujkf’k vkSj izdVu ds laca/k eas gS] Øe’k% vU; ys[kk ijh{kdks a vkSj ykxr ys[kkdkjks a dh fjikVs Z ij gh vk/kkfjr gSA ¼[k½ geus ;gka ,d {ks=h; ifj”kn vkSj nks pSIVjks a d s foÙkh; fooj.kka s dh ys[kk ijh{kk ugha dh gS] vkSj tks izca/ku }kjk izekf.kr djd s ges a izLrqr fd, x, gSa rFkk foÙkh; fooj.kks a ij gekjh jk;] tgk a rd ;g mijksDr {ks=h; ifj”kn vkSj pSIVjks a eas ‘kkfey dh xbZ /kujkf’k vkSj izdVu d s laca/k eas gSA gekjh jk; eas vkSj izca/ku }kjk ges a nh xbZ lwpuk vkSj Li”Vhdj.kka s d s vuqlkj ;s foRrh; fooj.k] tlS k fd izca/ku }kjk izekf.kr fd;k x;k gS] bLa VhV;~ wV d s lexz foRrh; fooj.kka s d s izlax eas egRoiw.kZ ugh a gSA ¼x½ baLVhV;~ wV d s bl o”kZ d s fy, foÙkh; fooj.kka s d s vV~BkblZ pSIVjks a d s foÙkh; fooj.k ‘kkfey ugha gSa] D;ksafd mudh vkSj dkbZ Hkh foÙkh;

fooj.k ikzIr ugh a gq, gSaA ¼?k½ baLVhV;~ wV d s o”kZ 2022&23 ds fy, foÙkh; fooj.kka s eas cklB pSIVj ‘kkfey gSa] ftudh y[s kk ijh{kk ykxr y[s kkdkjks a }kjk dh xbZ Fkh vkSj 3 {k=s h; ifj”knkas vkSj 21 pSIVjks a dh ys[kk ijh{kk pkVZM vdkmaVsaVl~ }kjk dh xbZ FkhA mijksDr foÙkh; fooj.kka s ij gekjh jk; vkSj uhps nh xbZ vU; dkuwuh vis{kkvks a ij gekjh fjikVs Z] fd, x, dk;Z ij gekjh fuHkZjrk vkSj vU;

y[s kk ijh{kdks a vkSj ykxr y[s kkvks]a tSlk Hkh ekeyk gks] dh fjikVs kZas rFkk izca/ku }kjk izekf.kr foÙkh; fooj.kka s d s laca/k eas mijksDr ekeyks a ij la’kksf/kr ugh a dh xbZ gSA 2- laifÙk] l;a a= vkSj midj.k d½ fnYyh dk;kyZ ; lfgr e[q ;ky; dh lEifÙk] la;=a vkSj midj.kks a dk ys[kk ijh{kk vof/k d s nkSjku izca/ku }kjk HkkSfrd lR;kiu ugha fd;k x;k gS izca/ku d s vuqlkj bldh okLrfod x.kuk eas tfVyrk vkSj ifjlaifÙk;kas dh izÑfr dks ns[krs gq, bls pj.kc) rjhds ls fd;k tk jgk gSA fnYyh dk;kyZ ; lfgr dksydkrk eas e[q ;ky; dh vpy fu/kkZfjr ifjlaifÙk;kas dk foxr lR;kiu tuojh ekg] 2021 eas fd;k x;k FkkA [k½ baLVhV;~ wV dh vpy ifjlaifÙk;kas dk jftLVj v|ru fd;k tk jgk gSA x½ fuEufyf[kr pSIVjks a d s laca/k eas ÝhgksYM@ yhtgkYs M Hkwfe dk ekfydkuk gd foy[s k@ iêk foy[s k vHkh ^bLa VhV;~ wV* d s uke varfjr fd;k tkuk gS %& ukfld vks>kj] ukxiqj] bna kSj] nos kl] fcykliqj] i.q ks] fo’kk[kkiêue] Hkksiky] fHkykbZ] y[kuÅ] dksVk] ljs eijq ] jkaph vkSj Hkqous’ojA vU; fu;ked vis{kkvksa ij fjikVs Z ge ;g Hkh fjikVs Z djrs gSa fd % & d- ;gka mijksDr ;kXs; jk; iSjk d sfy, vk/kkj eas fofufnZ”V ekeyks ad sizHkkoksa d svykok] geus lHkh lwpuk vkSj Li”Vhdj.k dh ekax dh gS vkSj ikzIr fd, gSa] tks gekjh tkudkjh rFkk fo’okl d s vuqlkj] gekjh ys[kk ijh{kk ds iz;kts u ls vko’;d FksA [k- ;kXs; jk; iSjk d sfy, ;gka Åij vk/kkj eas] of.kZr ekeyks ads izHkkokas ds vykok] gekjh jk; eas ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 d s vuqlkj visf{kr mfpr y[s kk cfg;ks a dks baLVhV;~ wV }kjk j[kk x;k gS] tks mu cfg;ks a dh gekjh tkap ls izrhr gksrk gS vkSj gekjh y[s kk ijh{kk d s i;z kts u ls i;kZIr fjVuZ vU; ekeyks ads iSjk 1 ds lkFk ifBr ,sl s {k=s ks a vkSj pSIVjks a l s ikzIr gq, gSA x- baLVhV;~ wV dh {ks=h; ifj”knks a vkSj pSIVjks a d s foÙkh; fooj.kka s ij fjikVs Z dh lacaf/kr {ks=kas vkSj pSIVjks a ds vU; y[s kk ijh{kdksa vkSj ykxr y[s kkdkjks a }kjk ys[kk ijh{kk dh xbZ gS] tks ges a ikzIr gqbZ gSa] vkSj bl fjikVs Z dks rS;kj djus eas lefqpr fopkj fd;k x;k gSA ?k- baLVhV;~ wV dk rqyu i=] vk; vkSj O;; dk fooj.k rFkk udn izokg dk fooj.k] ftu ij bl fjikVs Z eas fopkj fd;k x;k gS] y[s kk cfg;ks a ds vuqlkj gSA Ñrs] ds th vkj ,l ,aM da- pkVMZ vdkmaVasV ¼QeZ ita hdj.k l-a 310014bZ½ va’k q vxzoky] Hkkxhnkj lnL; la- 308581 ¼;w Mh vkbZ ,u % 23308581बीएचबीएएमएक् स 6459½[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 LFkku % dksydkrk fnukda % 21 tyq kbZ] 2023 n baLVhV~;wV vkWQ dkWLV vdkmaVsaV~l vkWQ bafM;k fnukad 31 ekpZ] 2023 dh fLFkfr ds vuqlkj rqyu i= 31 ekpZ] 2022 dh fLFkfr fVIi.kh 31 ekpZ] 2023 dh fLFkfr ds vuqlkj ds vuqlkj fooj.k #- #- #- fuf/k;ksa ds lzksr baLVhV~;wV fuf/k % 3,898,048,503 lkekU; fuf/k (1) 4,233,909,019 1,296,391 depZ kjh minku fuf/k (2) 2,239,482 12,419,397 fofo/k iqjLdkj fuf/k (3) 12,880,698 50,358,461 vU; fuf/k (4) 50,541,678 660,397,676 vU; ns;rk,a (5) 778,431,364 18,193,871 izko/kku (6) 17,256,939 4,640,714,299 dqy 5,095,259,180 fuf/k;ksa dk mi;ksx xSj&pkyw ifjlaifÙk;ka 638,602,275 d) laifÙk] la;a= vkSj miLdj (7) 618,781,092 618,781,092 877,286 [k) vewrZ ifjlaifÙk;ka (7) 698,180 698,180 61,647,997 iwta hxr dk; Zizxfr ij 151,849,719 111,151,147 fuos’k (8) 111,151,147 pkyw ifjlaifÙk;ka 6,541,171 oLrq lwfp;ka (9) 7,568,481 146,562,241 O;kikj izkI; jkf’k (10) 175,529,378 3,623,496,715 udnh vkSj udnh lerqY; (11) 3,977,417,448 51,835,467 _.k vkSj vfxez jkf’k;ka (12) 52,263,735 4,212,779,042 3,828,435,594 4,640,714,299 dqy 5,095,259,180 egRoiw.kZ ys[kkadu uhfr;ks avkSj ys[kkvks aij fVIif.k;ka (20) layXu fVIif.k;ka 1&20 foÙkh; fooj.kks adk vfHkUu Hkkx gSa ;g blh rkjh[k dh gekjh fjiksVZ eas mfYyf[kr rqyu i= gSA Ñrs dsthvkj,l ,aM da- pkVZMZ vdkmaVsVa ~l Qe Ziathdj.k la- % 310014bZ lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foÙk lfpo va’kq vxzoky lh,e, jkds’k HkYyk lh,e, fotsUnz ‘kekZ Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 308581

LFkku : dksydrk

fnukad : 21 tqykbZ] 2023 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k fnukad 31 ekpZ] 2023 dk s lekIr o”kZ ds fy, vk; vkSj O;; dk fooj.k12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 31 ekpZ] 2022 dks lekIr o”kZ ds fy, fooj.k fVIi.kh 31 ekpZ]] 2023 dks lekIr o”k Z ds fy, #- vk; : #- 51,875,687 lnL;rk ,oa vU; ‘kYq d (13) 51,859,340 1,317,886,952 f’k{k.k ,oa vU; ‘kYq d (14) 1,235,176,071 183,470,371 ijh{kk ,oa vU; ‘kYq d (15) 308,685,692 5,644,459 lh ih Mh ,oa vU; dk;Zdze ‘kYq d 25,774,494 306,651 foKkiu lfgr if=dk dk va’knku 481,948 571,934 izdk’ku dh fcdzh 220,908 172,795,107 C;kt 184,136,391 5,510,701 vU; vk; 13,984,942 1,738,061,862 dqy% 1,820,319,785 O;; % 309,478,981 LFkkiuk O;; (16) 369,515,306 126,731,451 dk;kZy; O;; (17) 158,141,238 1,974,216 lkfaof/kd ys[kk ijh{kk ‘kqYd ¼fVIi.kh %7½ 2,135,149 9,610,735 ;k=k ,oa okgu 16,838,417 298,326,542 ijh{kk O;; (18) 301,940,529 22,123,043 ifj”kn~ ,oa lfefr dh cSBdks a dk O;; 42,903,223 - fVªC;wuy lfgr puq ko dk [kpZ 21,646 9,708,968 if=dk O;; 11,361,041 10,495,091 fons’kh fudk;ks a dks lnL;rk va’knku 11,796,583 - lEesyu ,oa varjk”ZVªh; cSBdsa 6,833,009 11,016,662 lh- ih- Mh- rduhdh dkS’ky fodkl ,oa vU; dk;ZØe O;; (19) 40,857,065 4,601,916 O;kolkf;d fodkl O;; 14,967,624 382,461,999 dkfspxa O;; 390,935,780 53,872,549 v/;;u lkefxz;kas ,oa fooj.kh dh [kir 47,221,667 762,568 izdk’ku LVkWd dh [kir 557,579 4,638,467 oLrq lwfp;ka vkjS v’kk/s; _.k cV~Vs [kkrk 855,855 9,315,346 ,e ch ,Q esa Hkkxhnkjh vkjS xaHkhj chekfj;ka 16,636,602 48,848,828 ewY;gkzl vkjS ifj’kks/ku 47,742,768 1,303,967,362 dqy 1,481,261,080 434,094,500 O;; ls vf/kd vk; gksus ds dkj.k ‘k”sk jkf’k 339,058,704 18,179,441 vof/k iwoZ lek;kstu ¼fuoy½ (19d) 5,869,896 415,915,059 ljIyl ‘ks”k jgus ij lkekU; fuf/k es a varfjr 333,188,808 egRoiw.k Z ys[kkadu uhfr;kas vkSj ys[kkvkas ij fVIif.k;ka (20) layXu fVIif.k;ka 1&20 foÙkh; fooj.kks a dk vfHkUu Hkkx gaS ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr vk; vkSj O;; dk fooj.k gSA Ñrs dsthvkj,l ,aM da- pkVZMZ vdkmaVsVa ~l QeZ iathdj.k la- % 310014bZ lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foÙk lfpo va’kq vxzoky lh,e, jkds’k HkYyk lh,e, fotsUnz ‘kekZ Hkkxhnkj mik/;{k v/;{k[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 lnL;rk la- % 308581

LFkku : dkys drk

fnukda : 21 tqykbZ] 2023 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k fnukad 31 ekpZ] 2023 dk s lekIr o”kZ ds fy, udn izokg fooj.k 31 ekoZ] 2022 dks lekIr o”kZ ds fy, जििरण 31 ekoZ] 2023 dks lekIr o”kZ ds 31 ekoZ] 2023 dks lekIr o”kZ fy, ds fy, #- #- #- d. izpkyu fØ;kdykiksa ls udnh izokg 415,915,059 djk/kku ls iwoZ vf/k’ks”k ,oa vlk/kkj.k en 333,188,808 fuEufyf[kr ds fy, lek;kstu:- 48,848,828 ewY;gkzl vkjS ifj’kk/sku 47,742,768 464,763,887 dk;Z’khy iwta h ifjorZu ls iwoZ izpkyu vf/k’ks”k 380,931,576 dk;Z’khy iwta h ifjorZuks a ds fy, lek;kstu 276,598,114 pkyw nsunkfj;kas es a o`f)@ ¼deh½ 117,096,755 18,452,977 pkyw ifjlaifRr;kas e sa ¼o`f)½@ deh (30,422,714) 295,051,091 86,674,041 759,814,978 izpkyu fØ;kdykikas ls fuoy udnh ¼d½ 467,605,617 [k- fuos’k fØ;kdykiks a ls udnh izokg (5,693,727) lh MCY;w vkbZ ih lfgr laifRr] la;a= vkjS miLdj es a (70,201,433) ifjorZu fuo’s k es a deh (5,693,727) fuos’k fØ;kdykikas ls fuoy udnh ¼[k½ (70,201,433) x- foÙkh; fØ;kdykiksa ls udnh izokg (94,964,465) fuf/k ‘ks”k es a ifjorZu (43,483,451) (94,964,465) foÙkh; fØ;kdykiksa ls fuoy udnh ¼x½ (43,483,451) 659,156,786 udnh vkSj udnh lerqY; es a fuoy o`f)(d+[k+x) 353,920,733 2,964,339,929 tkMs a s+ & vof/k ds vkjaHk es a udnh vkjS udnh lerqY; 3,623,496,715 3,623,496,715 vof/k ds var eas udnh vkSj udnh lerqY; 3,977,417,448 fVIif.k;ka :- i. mijkDs r udnh izokg fooj.k]^udnh izokg fooj.k^ ds laca/k es a ys[kkda u ekud , ,l% & es a ;Fkkfu/kkZfjr ^vizR;{k i)fr* ds rgr rS;kj fd;k x;k gAS ii. udnh vkjS udnh lerqY; es a ‘kkfey gS :

1,236,250 gkFk es a udnh 1,204,785 241,208,610 cSad es a ‘k”sk % pkyw [kkrk 200,681,972 110,758,360 cSad es a ‘k”sk % cpr [kkrk 92,197,894 3,270,293,495 lkoa f/k tek 3,683,332,798 3,623,496,715 3,977,417,448 ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr udnh izokg fooj.k gSA14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Ñrs dsthvkj,l ,aM da- pkVZMZ vdkmaVsVa ~l QeZ iathdj.k la- % 310014b Zlh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foÙk lfpo va’k q vxzoky lh,e, jkds’k HkYyk lh,e, fotsUnz ‘kekZ Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 308581

LFkku : dkys drk

fnukda : 21 tqykbZ] 2023 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- .1 : lkekU; fuf/k 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj #- #- 3,528,660,115 foxr ys[kkvkas ds vuqlkj ‘k”sk 3,898,048,503 3,528,660,115 3,898,048,503 3,528,660,115 3,898,048,503 50,000,000 ?kVk,a & lnL;kas dh fgrdkjh fuf/k es a varj.k - - ?kVk,a & xzPs;qVh vkjS vodk’k udnhdj.k - 3,473,329 tkMs s+ % izos’k ‘kYq d ¼lnL;½ 2,671,708 3,482,133,444 3,900,720,211 415,915,059 tkMs s+ % layXu vk; vkjS O;; fooj.k ds vuqlkj o”kZ ds fy, 333,188,808 vf/k’k”sk 3,898,048,503 4,233,909,019 fVIi.kh l a-2 :

deZpkjh minku fuf/k 31 ekpZ] 2022 dh fLFkfr ds vuqlkj 31 ekpZ] 2023 dh fLFkfr ds fooj.k vuqlkj #- #- 1,270,179 foxr ys[kk ds vuqlkj ‘k”sk 1,296,391 - tkMs s+ % o”kZ ds fy, va’knku 129,573 1,270,179 1,425,964 26,212 tkMs s +a % o”kZ ds fy, fuf/k dh lkof/k tek ij vftZr C;kt 622,391 - ?kVk,a % fd;k x;k Hkxq rku - - ?kVk,a % o”kZ ds nkSjku xzsP;qVh fuf/k es a varfjr (191,127) 1,296,391 2,239,482 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 3 :

fofo/k iqjLdkj fuf/k 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj #- #- 11,935,319 fiNys rqyu i= ds vuqlkj ‘k”sk 12,419,397 50,532 tkMs s+ % o”kZ ds nkjS ku o`f) 43,833 500,721 tkMs s+ % o”kZ ds nkSjku gqbZ vk; 568,023 (67,175) ?kVk,a % iqjLdkj dh ykxr (150,555)[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 12,419,397 12,880,698 fVIi.kh la- 4 :

vU; fuf/k vU; fuf/k 31 ekpZ] 2021 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2022 dh fLFkfr ds vuqlkj #- #- 3,648,862 Hkou fuf/k 4,198,087 1,037,929 iqLrdky; fuf/k 4,497,251 45,671,670 fofo/k fuf/k 41,846,340 50,358,461 50,541,678 n baLVhV~;wV vkWQ dkWLV vdkmaVsVa ~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-.5 :

orZeku ns;rk,a 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj #- #- 1,647,884 ykbczsjh tek 1,151,900 63,862,927 O;kikj ns; jkf’k 278,321,933 204,109,425 {ks=h; ifj”knks a ,oa pSIVjkas ds ikl pkyw [kkrk 321,852,550 330,514,277 vU; nsunkfj;ka 155,588,257 50,067,500 lnL;kas dh fgrdkjh fuf/k dks Hkxq rku 12,564,269 10,195,663 Vh Mh ,l Hkxq rku 8,952,455 660,397,676 778,431,364 fVIi.kh la- 6 :

izko/kku 31 ekpZ] 2022 dh fLFkfr ds 31 ekpZ] 2023 dh fLFkfr ds vuqlkj fooj.k vuqlkj #- #- 18,193,871 izko/kku 17,256,939 18,193,871 dqy 17,256,939 n baLVhV~;wV vkWQ dkWLV vdkmaVsaV~l vkWQ bafM;k foÙkh; fooj.k ds Hkkx Lo:i fVIif.k;ka fVIi.kh la- 7 laifÙk] la;a= vkSj miLdj ,oa vewrZ ifjlaifÙk;ka ldy CykWd ewY;gzkzl @ ifj’kks/ku fuoy CykWd dks izkjafHkd ykxr vof/k ds nkSjku ?kVk,a vof/k ds 31.03.2023 dh 01.04.202 rd o"kZ ds fy, tksM+as@ ?kVk,a o”kZ 31.03.2023 31.03.2023ds 31.03.2023 ifjlaifÙk;k sadk fooj.k 01.04.2022 o`f) nkSjku dh fcØh dqy fLFkfr ds nkSjku rd vuqlkj ds vuqlkj @ lek;kstu ewY;gzkl lek;kstu #- #- #- #- #- #- #- #- #- #- d- ifjleifÙk] la;a= vkSj miLdj ÝhgksYM Hkwfe 198,565,488 198,565,488 - - - 198,565,488 198,565,488 yht gksYM Hkwfe 64,484,501 (53,250) 64,431,251 10,518,013 832,057 11,350,070 53,081,181 53,966,488 ÝhgksYM Hkou 722,063,421 7,423,970 (104,624) 729,382,767 419,987,352 30,848,103 (546,113) 450,289,342 279,093,425 302,076,069 QuhZpj vkSj fQfVaXl 90,424,624 3,399,866 (4,856) 93,819,634 51,375,083 4,162,203 (328,476) 55,208,810 38,610,824 39,049,54116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] iqLrdky; dh iqLrdsa 12,302,200 481,036 12,783,236 11,830,698 317,216 115,138 12,263,052 520,184 471,502 dk;kZy; miLdj 99,107,697 7,666,392 106,774,089 68,907,541 5,518,992 (158,004) 74,268,529 32,505,560 30,200,156 tsujsVj 16,058,563 92,927 (2,717) 16,148,773 11,402,165 726,083 (22,724) 12,105,524 4,043,249 4,656,398 fy¶V 14,168,449 - 14,168,449 10,016,798 622,748 - 10,639,546 3,528,903 4,151,651 eksVj dkj 496,939 2,437,643 2,934,582 456,785 188,846 - 645,631 2,288,951 40,154 daI;wVj 65,678,679 4,802,177 (8,712) 70,472,144 60,253,851 4,088,949 (413,984) 63,928,816 6,543,328 5,424,828 lkbfdy 8,368 8,368 8,368 - - 8,368 - - dqqy d 1,283,358,929 26,304,011 (174,159) 1,309,488,781 644,756,654 47,305,198 (1,354,163) 690,707,689 618,781,092 638,602,275 [k- vewrZ ifjlaifÙk;ka lkW¶Vos;j 42,156,980 269,196 (416) 42,425,760 41,279,694 437,570 10,316 41,727,580 698,180 877,286 dqy [k 42,156,980 269,196 (416) 42,425,760 41,279,694 437,570 10,316 41,727,580 698,180 877,286 ldy ;ksx 1,325,515,909 26,573,207 (174,575) 1,351,914,541 686,036,348 47,742,768 (1,343,847) 732,435,269 619,479,272 639,479,561 foxr o”kZ 1,264,513,065 61,554,905 (552,061) 1,325,515,909 633,479,640 48,848,828 3,707,880 686,036,348 639,479,561 iwathxr dk;Z izxfr ij 61,647,997 90,201,722 151,849,719 151,849,719 61,647,997 n baLVhV~;wV vkWQ dkWLV vdkmaVsaV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la. 8 :

xSj&m)`r fuos’k ¼ykxr ij½ 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj #- #- lgdkjh U;kl ds ‘k;s j :

10 #- izR;sd ds 50 ‘k;s j ¼foxr o”kZ 50 ‘k;s j½ 500 500 jkfsgr pSEcj izsfelsl dks&vkijsfVo lkslkbVh fyfeVsM] eEqcbZ (iwoZ es a t; c`ankou izhfefll VªLV QMa ] ckEcs d s :i es a of.krZ ) 110,000,000 vkbZ lh , vkbZ dh fnokfy;k O;olkf;d ,tsla h es a fuos’k 110,000,000 (10 #- izR;sd ds iznÙk ‘ks;j dh la[;k 1,10,00,000) 1,100,000 vkbZ lh ,e , % iathÑr ewY;kda d laxBu eas 1]10]000 ¼foxr o”kZ 1]10]000½ fuos’k 1,100,000 50,647 - vU; 50,647 111,151,147 111,151,147 fVIi.kh la- 9 :

oLrq lwfp;ka 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj #- #- 2,131,267 - izdk’ku LVkWd 2,657,387 - - isij LVkWd - 2,519,016 - foojf.kdk LVkWd lfgr v/;;u lkexzh 3,056,760 1,890,888 - vU; lkexzh dk LVkWd 1,854,334 6,541,171 7,568,481[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 10 :

O;kikj vkjS vU; izkI; jkf’k;ka ¼vizR;kHkrw vPNh ekuh xbZ½ 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj #- # #- - 25,830,381 O;kikj izkI; jkf’k 26,049,317 120,731,860 vU; izkI; jkf’k 149,480,061 146,562,241 175,529,378 fVIi.kh la- 11 :

udnh vkSj udnh lerqY;

31 ekpZ] 2022 dh fLFkfr ds fooj.k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj vuqlkj #- # # udnh vkSj udnh lerqY; % 1,236,250 udnh gkFk esa 1,204,785 vuqlwfpr cSadksa ds ikl ‘ks”k % 241,208,610 pkyw [kkrs esa 200,681,972 110,758,360 cpr [kkrs eas 92,197,894 3,270,293,495 cSadkas ds ikl lkof/k tek % 3,683,332,798 3,623,496,715 3,977,417,448 fVIi.kh la- 12 :

_.k vkjS vfxze jkf’k;ka ¼vizfrHkfwrr] vPNh ekuh xbZ½ 31 ekpZ] 2022 fooj.k 31 ekpZ] 2023 dh fLFkfr ds dh fLFkfr ds vuqlkj vuqlkj #- #_- 14,494,099 vU; vfxze jkf’k;ka 18,242,591 434,903 deZpkfj;kas dk s R;kSgkj vfxze 629,225 28,600,815 Vh Mh ,l izkI; jkf’k 21,364,841 1,699,384 iwoZ iznÙk [kpZ 1,424,264 6,606,266 tek 10,602,814 51,835,467 52,263,73518 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-13 :

lnL;rk vkjS vU; ‘kYq d :

31 ekpZ] 2022 dks lekIr fooj.k 31 ekpZ] 2023 dks o”kZ ds fy, lekIr o”k Z ds fy, #- #- 42,611,984 okf”kZd lnL;rk ‘kqYd 40,944,868 8,934,180 lnL;kas dk is’ksoj izek.k i= ‘kqYd 9,046,075 34,500 lnL;kas dh f’kdk;r @ cgkyh ‘kqYd@ ukekadu ‘kqYd 672,934 248,636 lnL;rk vkjS izek.k i= ‘kqYd & vkbZ ,e , ¼;w ,l ,½ 1,159,150 46,387 csgrj fLFkfr dk izek.k i= 36,313 51,875,687 51,859,340 fVIi.kh la-14 :

f’k{k.k vkSj vU; ‘kqYd :

31 ekpZ] 2022 dks lekIr fooj.k 31 ekpZ] 20203 dk s lekIr o”kZ ds fy, o”kZ ds fy, #- #- 24,962,200 Nk= iathdj.k ‘kqYd 36,324,900 2,548,750 O;kogkfjd izf’k{k.k iathdj.k ‘kqYd 5,605,500 16,110,000 O;kogkfjd izf’k{k.k@ fo”k; NwV ‘kqYd 7,253,300 1,214,006,134 f’k{k.k ‘kqYd 1,119,336,310 55,115,220 dSV dkls Z vk; 52,595,256 2,234,040 dkfspxa iwjh djus laca/kh izek.k i= dk iqu% oS/khdj.k ‘kqYd 4,892,200 2,547,893 foojf.kdk dh fcØh 5,440,671 362,715 v/;;u uksV~l dh fcØh 3,727,934 1,317,886,952 1,235,176,071 fVIi.kh la-15 :

ijh{kk vkSj vU; ‘kYq d :

31 ekpZ] 2022 dks lekIr fooj.k 31 ekpZ] 20203 dk s lekIr o”kZ ds fy, o”kZ ds fy, #- #- 181,028,921 ijh{kk ‘kqYd 302,528,692 2,441,450 mÙkj i=kas dh tkap ds fy, ‘kqYd 6,157,000 183,470,371 308,685,692 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-16 :

LFkkiuk O;;

31 ekpZ] 2022 dks lekIr fooj.k 31 ekpZ] 20203 dk s lekIr o”kZ ds fy, o”kZ ds fy, #- #- 263,865,987 osru vkjS HkÙks 300,503,987 5,222,872 deZpkjh xzsP;qVh QMa ds fy, fu;kDs rk dk va’knku 13,437,010 23,191,309 deZpkjh Hkfo”; fuf/k ds fy, fu;kDs rk dk va’knku 26,286,122 1,692 deZpkjh fgrdkjh fuf/k ds fy, fu;kDs rk dk va’knku 46,075 4,614,778 deZpkjh vodk’k udnhdj.k ds fy, fu;kDs rk dk va’knku 15,043,620 2,672,212 deZpkjh vodk’k udnhdj.k&fo|eku 898,378 7,357,032 fpfdRlk O;; 8,432,367 601,693 deZpkfj;kas dk s NqV~Vh ;k=k HkRrk 2,863,485 1,643,425 vkj ih ,Q lh iz’kklu vkjS bZ Mh ,y vkbZ fujh{k.k izHkkj 1,437,228 307,981 izf'k{k.k vkjS fodkl ¼,p vkj Mh½ 567,034 309,478,981 369,515,306[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-17 :

dk;kZy; O;;

31 ekpZ] 2022 dks lekIr o”kZ fooj.k 31 ekpZ] 20203 dk s lekIr o”kZ ds fy, ds fy, #- #- 5,916,138 eqnz.k ,oa ys[ku lkexzh 8,203,332 6,064,355 Mkd] rkj] nwjHkk”k vkSj QSDl 7,967,164 1,849,910 vkra fjd ys[kk ijh{kk ‘kqYd 1,880,720 7,773,294 fo|qr izHkkj 10,523,080 309,757 tusjsVj O;; 280,487 2,865,168 njas vkjS dj 10,323,935 320,933 chek 451,108 14,049,949 ejEer vkjS j[k&j[kko 11,311,762 1,041,444 dkj O;; 1,357,064 8,530 tekurh tek jkf’k ij C;kt 7,820 9,895,898 fof/kd izHkkj 8,780,220 563,268 cSad izHkkj 735,187 5,707,808 daI;wVj j[kj[kko O;; 6,669,924 2,107,604 tu laidZ O;; 2,512,558 3,305,567 ns[kjs[k laca/kh O;; 3,644,220 446,685 iqLrd ,oa if=dk,a 566,718 54,979 izfrfuf/k ‘kqYd 234,069 180,000 jkti= vf/klwpuk 234,000 1,747,931 deZpkjh dY;k.k 1,999,517 8,060,329 fdjk;k 7,383,947 49,142,746 iz'kklfud izHkkj 65,683,430 5,319,158 fofo/k O;; 7,390,977 126,731,451 158,141,238 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-18 :

ijh{kk O;;

31 ekpZ] 2022 dks lekIr fooj.k 31 ekpZ] 20203 dk s lekIr o”kZ ds fy, o”kZ ds fy, #- #- 11,066,016 ijh{kk O;; 192,392,183 38,375,930 ijh{kd dk ikfjJfed 78,244,190 246,666,852 Ikjh{kk dsUnz O;; 29,944,026 828,746 ekfS[kd dkfspax fon++;kfFk;Z ksa ds fy, ijh{kk O;; 126,887 1,388,998 iqjLdkj ,oa iqjLdkj forj.k O;; 1,233,243 298,326,542 301,940,529 fVIi.kh la-19 :

lh ih Mh dk;ZØe O;; ,oa rduhdh dkS’ky 31 ekpZ] 2022 dks lekIr fooj.k ª 31 ekpZ] 2023 dks lekIr o”kZ ds fy, o”kZ ds fy, #- #- 161,847 lhihMh O;; 10,294,371 - Ikfj;kts uk O;; - 151,898 loksZRre pISVj iqjLdkj lfgr jk”Vªh; iqjLdkj 56,827 3,618,192 {ks=h; ykxr@ jk”Vªh; lEesyu O;; 9,080,516 5,401,208 lhihMh O;;-+& vkjlh@pISVj 17,651,068 1,683,517 rduhdh dkS’ky fodkl 3,774,283 11,016,662 40,857,06520 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 19d :

vof/k iwoZ lek;kstu 31 ekpZ] 2022 dks lekIr fooj.k 31 ekpZ] 2023 dks lekIr o”kZ ds fy, o”kZ ds fy, #- #- vof/k iwoZ vk;

123,930 eq[;ky; 435,594 MCY;w vkbZ vkj lh (52,500) 327,026 bZ vkbZ vkj lh - 455,528 ,u vkbZ vkj lh - 329,000 MCY;w vkbZ vkj lh ds pSIVj 190,780 179,671 ,l vkbZ vkj lh ds pISVj 1,461,440 bZ vkbZ vkj lh ds pSIVj 543,888 62,163 ,u vkbZ vkj lh ds pISVj 1,066,500 1,477,318 dqy ¼d½ 3,645,702 vof/k iwoZ O;;

9,483,394 eq[;ky; 8,078,804 7,613,745 MCY;w vkbZ vkj lh 9,037 3,100 bZ vkbZ vkj lh 72,270 992,910 ,u vkbZ vkj lh - 1,383,484 MCY;w vkbZ vkj lh ds pSIVj 152,732 141,679 ,l vkbZ vkj lh ds pISVj 1,202,755 17,733 bZ vkbZ vkj lh ds pSIVj - 20,714 ,u vkbZ vkj lh ds pISVj - 19,656,759 dqy ¼[k½ 9,515,598 18,179,441 vof/k iwoZ lek;kstu ¼fuoy½ (d&[k) 5,869,896 egRoiw.k Z y[s kkadu uhfr;ks a vkSj ys[kkvks a ij fVIif.k;ka d- egRoiw.k Z y[s kkadu uhfr;ka foÙkh; fooj.kks a dks rS;kj djus ds fy, vk/kkj foÙkh; fooj.kks a dks lkekU;r% lger ys[kkadu fl)karks]a ykxw ys[kkadu ekudk sa vkSj ykxr rFkk ladeZ ys[kkadkj vf/kfu;e] 1959 ds ;Fkkla’kksf/kr laxr izko/kkuks a ds vuqlkj rS;kj fd;k x;k gSA foÙkh; fooj.kks a dks ykHkdkjh laLFkk ds laca/k es a ,sfrgkfld ykxr ijaijk ds rgr vkSj tc rd vU;Fkk u dgk x;k gks] okLrfod vk/kkj ij rS;kj fd;k x;k gSA lesdu dk vk/kkj eq[;ky; ¼dksydrk½] ubZ fnYyh dk;kZy;] bldh {ks=h; ifj”knks a rFkk pSIVjksa ds foÙkh; fooj.kks a dks leLr izeq[k bUVªk&xzqi ‘ks”k] bUVªk&xzqi yus &nsuks a vkSj ifj.kkeh vizkIr ljIyl@ ¼?kkVs½ dks fudkydj ifjlaifÙk;ks a vkSj ns;rkvksa dh leku enks a dks iw.kZ :i ls ‘kkfey djds lesfdr fd;k x;k gSA vis{kkuqlkj vko’;d lek;kstu fd, x, gSaA vkdyuks a dk mi;ksx[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 foRrh; fooj.kks a dks rS;kj djus es a izca/ku dks] o”kZ ds fy, lwfpr dh xbZ ifjlaifÙk;ks a vkSj ns;rkvksa rFkk lwfpr dh xbZ vk; vkSj O;; dh jkf’k es a vkdyu vkSj vuqeku djus visf{kr gksrs gSaA izca/ku dk ;g fo’okl gS fd foRrh; fooj.kk sa dks rS;kj djus es a iz;qDr vuqeku foosdiw.kZ vkSj rdZlaxr gksrs gSaA ftl vof/k;ks a es a ifj.kke dh tkudkjh feyrh gS@ dk;kZfUor fd, tkrs gSa] ml vof/k es a okLrfod ifj.kkeks a vkSj vuqekuks a ds chp vuqeku vkSj varj ls okLrfod ifj.kke fHkUu gks ldrs gSaA jktLo ekU;rk d½ lnL;ks a ls izos’k ‘kqYd lnL;ks a ls izkIr izos’k ‘kqYd dks lkekU; fuf/k e sa tek fd;k x;k gSA [k½ Nk= iathdj.k ‘kqYd Nk«kks a ls izkIr iathdj.k ‘kqYd dks Nk«k dk iathdj.k gksrs gh jktLo vk; ds :i es a ekU; fd;k x;k gSA x½ okf”kZd lnL;rk ‘kqYd okf”kZd lnL;rk ‘kqYD dks ml o”kZ es a ekU; fd;k tkrk gS] ftl o”kZ ls ;s lacaf/kr gSA ?k½ f’k{k.k ‘kqYd Nk«k dk iath;u gksus ds lkFk gh iksLVy vkSj ekSf[kd f’k{k.k ‘kqYd ds laca/k esa jktLo dks ekU; fd;k tkrk gSA ³½ izdk’kuks a dh fcØh tc izdk’kuks a dks fdlh mi;ksDrk dks fdlh dher ij gLrkarfjr fd;k tkrk gS] rks ,sl s izdk’kuks a dh fcØh ds laca/k es a jktLo dks ekU;

fd;k tkrk gSA p½ ijh{kk ‘kqYd ijh{kk ‘kqYd dks ,slh lacaf/kr vof/k;ksa ds fy, ekU; fd;k tkrk gS] ftl vof/k ls ;s lacaf/kr gSA N½ dk;ZØe ‘kqYd dk;ZØe ‘kqYd ls jktLo dks ,sls fØ;kdyki djus ij ekU; fd;k tkrk gSA t½ C;kt cSadks a ds ikl lkof/k tekvkss aa ds laca/k es a leku vk; dks cdk;k jkf’k vkSj ykxw nj dks /;ku es a j[krs gq, izkfIr vk/kkj ij ekU; fd;k tkrk gSA >½ fuos’k vk;

fuos’kks a ls vk; dks] Hkqxrku dh izkfIr dk vf/kdkj izekf.kr gksus ij ekU; fd;k tkrk gSA O;;

O;; dks izkfIr vk/kkj ij ekU; fd;k tkrkk gS] ftle sa fuEufyf[kr ekeyk sa ds vykok iksLVy vkSj ekSf[kd dksfpax ls lacaf/kr O;; ‘kkfey gSa % & d- pSIVjksa ds okf”kZd vuqnkuks a dks mudk forj.k fd, tkus ij ekU; fd;k tkrk gSA [k- pquko O;; dks ml foÙkh; o”kZ es a ekU; fd;k tkrk gS] ftl o”kZ es a ;g [kpZ fd;k x;k gSA laifÙk] la;a= vkSj miLdj laifÙk] la;a= vkSj miLdj dks ykxr es a ls lafpr ewY;gzkl vkSj fuoy gkfu] ;fn dksb Z gks] dks de djds r; fd;k x;k gSA ykxr es a [kjhn dh dher vkSj dksb Z vU; ykxr ‘kkfey gS] tks ifjlaifRr dks blds visf{kr mi;ksx ds fy, bldh dk;Z’khy fLFkfr es a ykus ds fy, dh tkrh gAS vewrZ ifjlaifÙk;ka verw Z ifjlaifÙk;ks a es a daI;wVj lkW¶Vos;j ‘kkfey gSa] tks ykxr es a ls lafpr ifj’kks/ku vkSj fuoy gkfu] ;fn dksbZ gks] dks de djds r; fd;k x;k gSA iwathxr dk;Z izxfr ij ,slh ifjlaifÙk;ks a ds fuekZ.k ij fd;k x;k O;;] tks mlds visf{kr mi;ksx ds fy, rS;kj ugha gS] mls ^iwta hxr dk;Z izxfr ij* ds rgr ykxr es a ls gkfu] ;fn dksb Z gks] dks de djds r; fd;k x;k gSA ewY;gzkl@ ifj’kks/ku22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼d½ laifÙk] la;a= vkSj miLdj rFkk vewrZ ifjlaifÙk;k sa ij ewY;gzkl vk; dj vf/kfu;e] 1961 ds rgr fufnZ”V enks a ij vofyf[kr ewY; i)fr ij iznku fd;k x;k gSA ¼[k½ yhtgksYM Hkwfe dk cgh ewY; rFkk ml ij Hkqxrku fd;k x;k izhfe;e] iêk vof/k ds nkSjku vklkuh ls ifj’kksf/kr gzkl fd;k x;k gSA Hkwfe fdjk;k] ;fn dksb Z gks] ml o”kZ ds O;; ds :i e sa eku fy;k x;k gS] ftlds fy, ;s ‘kqYd ns; gSa vFkok Hkqxrku ;ksX; gSaA ¼x½ ykbczsjh dh iqLrdks a ds fy,] ftl o”kZ es a ;s [kjhnh xbZ gSa] ml o”kZ es a 40 izfr’kr ij ewY;gzkl fd;k x;k gSA fuos’k nh?kkZof/k fuos’kks a dks ykxr ij ekuk x;k gSA rFkkfi] tc nh?kkZof/kd fuos’kk sa ds ewY; es a ,d LFkk;h fxjkoV gks rks laxr jkf’k dh fxjkoV dks ekU;

djus ds fy, de fd;k x;k gSA oLrqlwph izdk’ku LVkWd] v/;;u lkexzh rFkk isij LVkWd vkSj foojf.kdk LVkWd bR;kfn dks ykxr vFkok fuoy olwyh ewY; ls de ij vkadk tkrk gSA izdk’ku dh ykxr vkSj v/;;u lkefxz;ks a dh ykxr dk fu/kkZj.k Hkkfjr vkSlr vk/kkj ij vkSj isij dh ykxr dk fu/kkZj.k QLVZ&bu&QLVZ&vkmV ¼,Q vkbZ ,Q vks½ ds vk/kkj ij fd;k tkrk gSA izko/kku] vkdfLed nsunkfj;ka vkSj vkdfLed ifjlaifÙk;ka d½ fdlh izko/kku dks rc ekU; fd;k tkrk gS % & ¼i½ tc foxr bosUV ds dkj.k orZeku ck/;rk gks ( ¼ ii½ ;g laHkkfor gks fd vkfFkZd ykHk oky s lalk/kuks a dk vkmV¶yks] ck/;rk dks fuiVkus ds fy, visf{kr gS( rFkk ¼ iii½ ,d fo’oluh; vuqeku dks] ck/;rk dh jkf’k ls iwjk fd;k tk ldrk gSA [k½ fuEufyf[kr ds fy, dksb Z izko/kku ekU; ugha gS % & ¼i½ dksbZ ,slh laHko ck/;rk] tks foxr bosUV ls mRiUu gks vkSj ftldh ekStwnxh ,d vFkok vf/kd vfuf’pr Hkkoh bosVa ] tks baLVhV~;wV ds iw.kZ fu;a=.k es a ugha gS] ds gksus vFkok u gksus ls izekf.kr gksxh( ¼ ii½ dksb Z ,slh orZeku ck/;rk] tks foxr bosVa ls mRiUu gks ysfdu ekU; ugha dh xbZ] D;ksfad ;g laHkkfor ugha gS fd vkfFkZd ykHkk sa okys lalk/kuks a dk vkmV¶yks] ck/;rk dks fuiVkus ds fy, visf{kr gksxk vFkok ck/;rk dh jkf’k dk ,d fo’oluh; vuqeku ugha fd;k tk ldrkA ,slh ck/;rk,a vkdfLed nsunkfj;ks a ds :i e sa izdV dh xbZ gSaA budk vkdyu fu;fer varjky ij fd;k x;k gS vkSj dsoy ck/;rk ds ml va’k dk vkdyu fd;k x;k gS] ftlds fy, vkfFkZd ykHkks a okys lalk/kuks a dk ,d vkmV¶yks dsoy ,slh vR;f/kd nqyHkZ ifjfLFkfr;ks a dks NksM+dj] laHkkfor gS] tgka dksb Z fo’oluh; vuqeku ugha yxk, tk ldrsA vkdfLed ifjlaifRr;ks a dks foÙkh; fooj.kks a e sa u rks ekU; fd;k x;k gS vkSj u gh izdV fd;k x;k gSA fons’kh eqnzk ysu nsu fons’kh eqnzk es a yus nsu] ml ysu nsu dks djus dh rkjh[k dks izpfyr fofue; nj ij fd;k x;k gSA ekSfnzd enks a dh lwpuk rqyu i= dh rkjh[k dks izpfyr vafre nj dk mi;ksx djds nh tkrh gSA izkjaHk e sa ntZ@ lwfpr ekSfnzd enks a ds fuiVku ds laca/k es a mRiUu fofue; nj es a varj dks] vk;@ O;;] tSlk Hkh ekeyk gks] ds :i es a ftl vof/k e sa ;s mRiUu gq, gSa] ml vof/k es a vk; vkSj O;; ds fooj.k es a ekU; fd;k x;k gSA deZpkjh ykHk d½ vYi dkfyd ykHk vYi dkfyd deZpkjh ykHk dks ml vof/k ds nkSjku nkok fd, x, O;; ds :i e sa ekU; fd;k x;k gS] ftles a nkok u dh xbZ jkf’k iznku dh xbZ gSA [k½ jkstxkj ds mijkar ds ykHk jkstxkj ds mijkar ds ykHk] tSls Hkfo”; fuf/k] xzsP;qVh] vodk’k udnhdj.k bR;kfn eq[;ky;] lacaf/kr {ks=h; ifj”knks a rFkk pSIVjksa dks ;Fkk ykxw iznku fd, x, gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 ifjlaifÙk;ks a dh {kfr izR;sd rqyui= dh rkjh[k dks laifÙk ds fufgr ewY; dh {kfr ds fy, leh{kk dh xbZ gSA ;fn bu ifjlaifÙk;ks a dh fufgr jkf’k mudh olwyuh;

jkf’k ls vf/kd gksrh gS] rks {kfr dks ekU; fd;k tkrk gSA vk; ij dj baLVhV~;wV dks vk;dj vf/kfu;e] 1961 dh /kkjk 11 ds lkFk ifBr /kkjk 12d ds rgr vk;dj ls NwV iznku dh xbZ gS] vr% vk;dj ds fy, dksb Z izko/kku ugha fd;k x;k gS vkSj vkLFkfxr dj ns;rk@ ifjlaifÙk;ks a ds fy, dksb Z izko/kku vko’;d ugha le>k x;k gSA vof/k iwo Z vk;@O;;

,d ;k vf/kd iwo Z vof/k;ks a es a foÙkh; fooj.kk sa dks rS;kj djus es a =qfV;ks a vFkok pwdks a ds dkj.k orZeku vof/k es a mRiUu vof/k iwoZ dh enks a dks vk; vkSj O;; ds fooj.k es a vyx ls izdV fd;k x;k gSA [k- y[s kkvks a ij fVIif.k;ka 1- lesdu dk vk/kkj baLVhV~;wV ds lesfdr foÙkh; fooj.kks a dks dksydkrk eq[;ky;] ubZ fnYyh dk;kZy;] pkj {ks=h; ifj”knks a vkSj ipklh pSIVjksa dks /;ku es a j[kdj rS;kj fd;k x;k gS] ftues a ls ,d foÙkh; fooj.k ys[kk ijhf{kr ugha gS vkSj nks pSIVj uker% {ks=h; ifj”kn ;Fkk ,u vkbZ vkj lh Hk#p & vady’s oj vkSj bankSj nsokl ys[kk ijhf{kr ugha gSAvBkbl pSIVjksa] uker% tcyiqj] eaxykjs ] vxjryk] dPN & xka/kh /kke] okjaxy] cksdkjks LVhy flVh] p.Mhx< & iapdqyk] jk;iqj] lkrokgu] tktiqj & D;ks>a kj] nsgkjknwu] foa/;kuxj] te’ksniqj] Qjhnkckn] flaxjkSyh] [kM+xiqj] xkft;kckn] usgkrh & bPNkiqj] iVuk] jk;iqj] laHkyiqj] dksVk] lsjeiksj] ifV;kyk] ckyklksj] djuky & ikuhir] eqt¶Qjiqj ,oa f’keyk ds foÙkh;

fooj.kks a dks izkIr u gksus ds dkj.k bUgs a orZeku o”kZ es a ‘kkfey ugha fd;k x;kA rFkkfi] lesfdr foÙkh; fooj.kks a ds iwo Z o”kZ ds vkadMs+ bu pSIVjks a ds foxr o”kZ ds miyC/k vkadM+ s ‘kkfey gSa ¼vuqyXud& I ns[ks½aA jos kMh+ pSIVj dk xBu fnukad 13 Qjojh] 2023 dh vf/klwpuk la- th@82¼136½@02@2023 ds rgr fd;k x;k gSA tSlk fd jsokM+h pSIVj }kjk lwfpr fd;k x;k gS fd fnukad 31 ekpZ] 2023 rd pSIVj ds laca/k e sa izkfIr;ks a vkSj Hkqxrku lfgr dksb Z Hkh y[s kk ysu nsu ugha gSA 2- eq[;ky; ds laca/k esa d½ vkdfLed ns;rk ¼tks iznku ugha dh xbZ½ i½ foÙk vf/kfu;e] 1994 vkj MCY;w lh th ,l Vh vf/kfu;e] 2017 ds rgr] ykxw C;kt naM 5]01]68]756@& #- ¼foxr o”kZ es a 5]01]68]756@& #-½ ds lkFk lsok dj ekax 5]01]68]756@& #- ¼foxr o”kZ es]a 5]01]68]756@& #-½ gS] ftles a ls 37]62]657@& #- dh jkf’k] tks ekax dk 7-5 izfr’kr gS] o”kZ ds nkSjku Hkqxrku dj nh xbZ gS rFkk Þ_.k vkSj vfxzeÞ jkf’k ds rgr ^lsok dj tek* ds :i es a n’kkZbZ xbZ gSA baLVhV+;wV us ekax ds f[kykQ ,d vihy nk;j dh gS ftl ij vHkh fu.kZ; vkuk ckdh gSA ii½ uhfr ds rgr fpfdRlk O;; dh izfriwfrZ deZpkfj;ks a dks uhfr es a fofufnZ”V lhek ds v/;/khu fcy izLrqr djus ij iznku dh tkrh gSA uhfr dh ‘krks± ds vuqlkj] viz;ksT; ‘ks”k jkf’k 4 o”kks± dh vof/k ds fy, lafpr dh tk ldrh gSA fnukad 31 ekpZ] 2023 dh fLFkfr ds vuqlkj] viz;ksT; ‘ks”k jkf’k] tks deZpkfj;ks a ds [kkrs es a tek gS] og 23]30]216@& ¼foxr o”kZ e sa 24]93]247@&½ gSA [k½ vk;dj ds laca/k es a NwV vk;dj vf/kfu;e 1961 dh /kkjk 11 ds lkFk ifBr /kkjk 12d ds rgr iznku dh xbZ gS] rnuqlkj vk;dj ds fy, dksb Z izko/kku ugha fd;k x;k gSA vkLFkfxr dj ifjlaifÙk rFkk nsunkjh ds fy, dksb Z izko/kku vko’;d ugha le>k x;k gSA x½ baLVhV~;wV }kjk j[kh xbZ lHkh iqjLdkj jkf’k y[s kkvk sa e sa vkSj rRlaca/kh lkof/k tek es a laxr fuos’kks a ds lkFk ‘kkfey dh xbZ gSA fuf/k;ks a dks fofHkUu nkrkvks a }kjk iznku fd;k x;k gSA ?k½ 3]68]33]32]798@& #- ¼foxr o”kZ es a 3]27]02]93]495@&½ dh lkof/k tek jkf’k e sa fofo/k iqjLdkj vkSj vU; fuf/k ds fy, 60]24]021@& ¼foxr o”kZ es a 58]65]351@& #½ ‘kkfey gSA ³½ vU; vfxze jkf’k es a ,e lh vkbZ] Hkkjr ljdkj }kjk vuqefr u nsus ds dkj.k iwoZ ifj”kn lnkL; ls cdk;k 1]36]097@& #- ¼foxr o”kZ 1]36]097@& #-½ ‘kkfey gSa vkSj orZeku es a ekeyk U;k;k/khu gSA24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] p½ lkafof/kd y[s kk ijh{kk ‘kqYd¼th ,l Vh lfgr½ #- 5]86]869@& ¼foxr o”kZ #- 5]06]869@& {ks=ks a vkSj pSIVjksa ds laca/k es a lkafof/kd ys[kk ijh{kk ‘kqYdks a dks NksM+djA N½ n baLVhV~;wV vkWQ dkWLV vdkmaVsV~l vkWQ bafM;k deZpkjh Hkfo”; fuf/k VªLV dks Hkfo”; fuf/k dk va’knku iznku fd;k tkrk gSA t½ xzsP;qVh dk Hkqxrku vf/kfu;e] 1972 ¼;Fkkla’kksf/kr½ ds rgr xzsP;qVh ds laca/k es a nsunkjh dks lewg xzsP;qVh uhfr ls Hkkjrh; thou chek fuxe dks fn, x, va’knku ds vk/kkj ij ekU; fd;k tkrk gSA >½ vodk’k udnhdj.k ds laca/k es a nsunkjh dks ,y vkbZ lh vkbZ ds ikl j[kh xbZ vuqeksfnr vodk’k udnhdj.k fuf/k ds vk/kkj ij ekU;

fd;k tkrk gSA ´½ flMdks ¼lh vkbZ Mh lh vks½ ls fy, x, yhtgksYM Hkw[kaM ij csykiqj] uoh eqacbZ e sa uoh eqacbZ mRÑ”Vrk dsUnz Hkou dk fuekZ.k o”kZ 2012&13 es a ‘kq: fd;k x;k FkkA o”kZ 2013 e sa xqtjkr daLVªD’ku izk- fyfe- dks bl fuekZ.k ds fy, fufonk nh xbZ FkhA ifj”kn ds fu.k;Z ds vuqlkj] Hkou dk fuekZ.k dk;Z 2015 es a can dj fn;k x;k FkkA Hkou dk lqijLVªDpj] ftle sa xzkmMa ¶yksj ds lkFk 3 ¶yksj dk fuekZ.k iwjk gks x;k FkkA bl fuekZ.k dk;Z dks jksd fn, tkus ds dkj.k] xqyjkt daLVªD’ku] ifj;kstuk ds Bsdsnkj us ekuuh; e/;LFk] ckWcs ds le{k ,d ekeyk nk;j fd;k] ftlesa baLVhV~;wV ls vius ykHk] mifjO;;] o”kZ 2017&18 es a ifj;kstuk ds vf/kd le; ds dkj.k ykxr es a o`f) gksus laca/kh uqdlku ds fy, 4]70]40]914@& dk nkok fd;k x;kA rnksijkar] fnukad 7 vizSy] 2021 dks ek/;LFk U;k;kf/kdj.k }kjk 7 ebZ] 2021 ls xqyjkt daLVªD’ku dks 81]48]937@& #- $ 18 izfr’kr izfr o”kZ dh nj ls C;kt dk vokMZ ikfjr fd;kA mDr ek/;LFk vokMZ ds f[kykQ baLVhV~;wV }kjk ckWcs mPp U;k;ky; ds le{k ,d vihy nk;j dh xbZ FkhA ekeyk vHkh Hkh U;k;k/khu gSA foÙk o”kZ 2022&23 ds ys[kks a es a ÞO;;ks a ds fy, ns;rk,aÞ ds varxZr 81]48]937@& #- dh jkf’k iznku dh xbZ gSA V½ baLVhV~;wV us fnlacj] 2022 vof/k dh vkWuykbu tkap djus ds fy, , vks ,u dalfYVax izk- fyfe- ¼, vks ,u½ dh lsok,a yh FkhA 338oha ijh{kk lfefr us fnukad 14 tuojh] 2023 dks vk;ksftr viuh cSBd e sa , vks ,u }kjk larks”ktud lsok iznku djus e sa Bsd s ds esVsfj;y mYya?ku dks uksV fd;k vkSj 13]99]40]122@& #- ¼th ,l Vh lfgr½ dk Hkqxrku jksd fn;k gSA pwfad , vks ,u dh vksj ls esVsfj;y mYy?aku fd;k x;k gS] vr% , vks ,u ds lkFk vafre :i ls lek/kku dh cSBd ds ifj.kke ds vk/kkj ij nsunkjh dk vkdyu fd;k tk,xkA cgh [kkrk sa e sa iwjh /kujkf’k iznku dh xbZ gSA B½ baLVhV~;wV }kjk Vh lh ,l & vkbZ vks ,u dks fnlacj] 2021 vof/k dh vkWuykbu e/;orhZ vkSj vafre ijh{kk djus ds fy, vuqcaf/kr fd;k x;k FkkA tSlk fd 334oha ifj”kn }kjk viuh 22 tuojh] 2022 dks gqbZ cSBd e sa uksV fd;k x;k gS] tks fd 7 ekpZ] 2022 dks lEiUu gqbZ Fkh vkSj 335oha ijh{kk lfefr us] fnukad 7 ekpZ] 2022 dks vk;ksftr dh xbZ viuh cSBd es a ;g uksV fd;k fd Vh lh ,l & vkbZ vks ,u dh lsok,a larks”ktud ugha Fkh] ftlds fy, baLVhV~;wV dh fnlacj] 2021 ds fy, vafre ijh{kk e sa foyac gqvk vkSj mlds fy, iqu% dk;ZØe cukuk iM+k vkSj pj.kc) rjhds ls vk;ksftr dh xbZA ijh{kk foHkkx ls vuqeksnu ds vuqlkj] 50 izfr’kr fcy jkf’k dk Hkqxrku djus dk fu.k;Z fy;k vkSj ‘ks”k 50 izfr’kr jkf’k 10]26]59]280@& #- ¼th ,l Vh NksM+dj½ jksd nh xbZA Vh lh ,l & vkbZ vks ,u us fnukad 15 ekp]Z 2023 dks 12]52]44]320@& #- dh ekax djrs gq, ,d dkuwuh uksfVl fn;k gSA pwfad Vh lh ,l & vkbZ vks ,u dh vksj ls esVsfj;y mYy?aku gqvk gS] var% vafre :i ls nsunkjh dk vkdyu ekeys ds vafre ifj.kkeks a ds vk/kkj ij fd;k tk,xkA cgh [kkrks a es a iwjh /kujkf’k iznku dh xbZ gSA M½ ifj”kn us eq[;ky; es a fnukad 20 ebZ] 2022 dks gqbZ viuh 336oha cSBd e sa foÙk lfefr vkSj dk;Zdkjh lfefr dh flQkfj’k ds vuqlkj] foÙk o”kZ] 2021&22 ds ljIyl ls ^lnL; fgrdkjh fuf/k* ds fy, 5]00]00]000@& #- dk gLrkarj.k vuqeksfnr fd;kA <½ fuos’k ¼baLVhV~;wV ds uke ls ugha fd, x,½ i) vkbZ lh , vkbZ dh balksYosla h izksQ’s kuy ,tsla h e sa fuos’k e sa 10@& #- izR;sd ds 6 ‘ks;j ‘kkfey gSa] tks baLVhV~;wV ds uke ls ugha gSa] yfsdu ^n baLVhV~;wV vkWQ dkWLV vdkmaVsVa ~l vkWQ bafM;k* ds ukfefr;ks a ds ukeksa ls gSaA ii) vkbZ lh ,e , vkbZ iathÑr ewY;kadudrkZ laxBu es a fuos’k e sa 10@& #- izR;sd ds 1 ‘ks;j ‘kkfey gSa] tks baLVhV~;wV ds uke ls ugha gSa] yfsdu ^n baLVhV~;wV vkWQ dkWLV vdkmVa sVa ~l vkWQ bafM;k* ds ukfefr;ks a ds ukek sa ls gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 .k½ foÙk o”kZ 2020&21 ds nkSjku tkjh 36]35]000@& #- dh jkf’k vHkh Hkh eq[;ky; ds uke ls Hkwfe gLrkarj.k yafcr jgus ds dkj.k ^_.k ,oa vfxze* ‘kh”kZ ds varxZr iq.k s Hkou ds fy, vfxze* ds :i es a j[kh gSA r½ fnukad 31 ekp]Z 2023 dh fLFkfr ds vuqlkj baLVhV~;wV ds ikl miyC/k lwpuk ds vk/kkj ij] ;Fkkla’kksf/kr Þlw{e] y?kq vkSj e/;e m|e fodkl vf/kfu;e] 2006Þ ds varxZr ;Fkk ifjHkkf”kr lw{e m|eks a vkSj y?kq m|eks a dks dksb Z /kujkf’k vkSj ml ij C;kt ugha gSA Fk½ O;kikj izkI;] O;kikj ns;] _.k vkSj vfxze vkfn dk o”kZ ds var e sa ‘ks”k lacaf/kr i{kdkjks a ls ‘ks”k dh iqf”V gksus ds v/;/khu gAS

3. MCY;w vkbZ vkj lh d- MCY;w vkbZ vkj lh }kjk] izkIr jkf’k;ks]a _.kks a ,oa vfxze jkf’k;ks a rFkk laca/kh ,tsfal;ks a dks orZeku y[s kkvks a dh ‘ks”k jkf’k;ks a dh iqf”V djus ds fy, i= tkjh fd, x, gSa vkSj ;g ‘ks”k jkf’k;ka iqf”V fd, tkus dh v/;/khu gSaA [k- ,Q Mh , ih ,y ls izkI; 63]00]000@& #- dh jkf’k Hkh] tks vuqlwph&3 & pkyw ifjlaifÙk;ks a es a n’kkbZ xbZ gS] iwjh rjg ls olwyuh; ekuh xbZ gSA x- pkyw ns;rkvksa es a n’kkZb Z xbZ 4]20]707@& #- dh olwyuh; jkf’k ds fy, izko/kku , th ,e }kjk vuqeksnu fd, tkus ij iqujkafdr fd, tk,ax s D;ksfad ;g Hkqxrku ;ksX; ugha gSA blh izdkj] cgh jkf’k eq[;ky; ds [kkrs e sa olwyuh; n’kkZbZ xbZ gS ftls , th ,e }kjk vuqeksnu ds v/;/khu iqujkafdr fd, tkus dh Hkh t:jr gSA ?k- ifj”kn us Hkkjrh; thou chek fuxe ds lkFk ,d lewg xsPz;qVh ;kstuk viukbZ gS] rFkkfi Hkkjrh; thou chek fuxe }kjk fnukad 31-03-2023 dh fLFkfr ds vuqlkj chekafdr ewY;kadu ds vHkko es a izhfe;e ds okLrfod Hkqxrku vkSj xzsP;qVh ds Hkqxrku ds varj dks vuqlwph&A & ÞdeZpkjh O;;Þ es a n’kkZ;k x;k gSA o”kZ ds nkSjku 19]29]213@& #- dh jkf’k lsokfuo`Ùk deZpkfj;ks]a ;Fkk Jh Mh- th- oatkjh dks Hkqxrku dh xbZ gSA

4. bZ vkbZ vkj lh d½ n baLVhV~;wV vkWQ dkWLV ,dkmaVsVa ~l vkWQ bafM;k] bZLVuZ bafM;k jhtuy dkmafly ¼bZ vkbZ vkj lh½ us bZ vkbZ vkj lh Hkou ds Hkwry ij fLFkr ,l ch vkbZ dh gjh’k eq[kthZ jksM czkap ds lkFk fnukad 1 vizSy] 2019 ls 31 ekp]Z 2024 rd dh vof/k ds fy, fdjk, dk ,d ,xzhesVa fd;k FkkA mlds ckn] bZ vkbZ vkj lh us buokW;l rS;kj fd, Fks vkSj vizSy] 2021 ls vxLr] 2021 rd dh vof/k ds fy, 1]60]000@& #- izfr ekg dh nj ij fdjk;k izkIr fd;kA baLVhV~;wV ds lfpo ¼ifj”kn ds lfpo½ }kjk tkjh fd, x, i= ds vuqlkj bZ vkbZ vkj lh us fdjk, ds fy, u rks dksb Z buokW;l tkjh fd;k vkSj u gh flracj] 2021 ls ekp]Z 2023 rd dh vof/k ds fy, ,l ch vkbZ ls dksb Z jkf’k olwyhA blds vykok] vizSy] 2021 ls vxLr] 2021 rd dh vof/k ds fy,] ,l ch vkbZ }kjk th ,l Vh jkf’k tek ugha dh xbZ gS vkSj ml s fofo/k nsunkj [kkrs es a n’kkZ;k x;k gS A ;g mYys[k djuk vko’;d gS fd lfpo us i= e sa laxr djkj ¼,xzhesVa ½ dks ÞvekU;Þ crk;k gSA lfpo us fnukad 7 tqykbZ] 2022 ds vius i= ds rgr ifjlj dks [kkyh djus ds fy, dgk gSA ,l ch vkbZ ls vHkh rd dksb Z mÙkj izkIr ugha gqvk gSA [k½ o”kZ ds nkSjku vof/k iwo Z dk;ksaZ ds fy, fuEufyf[kr jkf’k [kp Z es a fy[kh xbZ gS % dkj fdjk;k izHkkj vkSj ifj”kn ds lnL;ks a ds fy, Vh,] Mh, % 72]270@& #- x½ 8]109@& #- dh fofo/k nsunkj jkf’k yac s le; ls fcuk nkos dh Fkh] iqjkafdr dh xbZ gSA ?k½ ih ,Q ds va’knku ds fy, 56]672@& #- dh jkf’k ds fy, O;; dh nsunkjh 10 o”kks± ls vf/kd le; ls cdk;k Fkh] iqujkafdr dh xbZ] D;ksfad vHkh rd ih ,Q foHkkx ls dksb Z nkok ugha fd;k x;k gSA ³½ O;;ks a ds fy, nsunkjh dh 74]28]099@& #- jkf’k 10 o”kks± ls Hkh vf/kd le; ls vKkr Fkh] mls iqjkafdr fd;k x;k gSA p½ fuos’kd tkx:drk dk;ZØe dh 28]450@& dh jkf’k 10 o”kks± ls Hkh vf/kd le; ls vKkr Fkh] mls iqjkafdr fd;k x;k gSA N½ ljdkjh Nk=o`fr dh 1]66]251@& #- dh jkf’k 10 o”kks± ls Hkh vf/kd le; ls vKkr vkSj vnkok Fkh] mls iqjkafdr fd;k x;k gSA t½ c;kuk jkf’k tek dh 3]32]335@& #- dh jkf’k 10 o”kks± ls Hkh vf/kd le; ls vKkr vkSj vnkok Fkh] ftls iqjkafdr fd;k x;k gSA >½ vkdfLed ns;rk & o”kZ 2014 es a baLVhV~;wV vkWQ dkWLV vdkmVa sVa ~l vkWQ bafM;k dh bZ vkbZ vkj lh ds f[kykQ dqN vuqca/k deZpkfj;ks a }kjk ,d dkuwuh ckn nk;j fd;k x;k gS] tks vHkh Hkh yafcr gSA o”kZ ds nkSjku fLFkfr e sa cnyko ugha gqvk gSA ekeyk lekIr gksus vkSj vafre fu.kZ; vkus ds ckn [kkrks a es a vko’;d izHkko] ;fn dksb Z gks] fd;k tk,xkA ´½ Vh Mh ,l izkI; [kkrk ‘ks”k es a 6]59]385@& #- dh jkf’k 31 ekpZ] 2023 dh fLFkfr ds vuqlkj n’kkbZ xbZ gSA bldk okLrfod Mh Vh ,l izek.ki= vkSj vk;dj iksVZy ls26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] baLVhV~;wV ds uke es a foHkkx dks okLrfod :i ls tek ds lkFk iwjh rjg ls feyku fd;k tk,xkA 5- {ks=h; ifj"knks a vkSj pIsVjksa ls lacaf/kr vko';d lek;kstu dh izfof"V;ka ys[kkvk sa ds lesdu ds le; dj nh xbZ gSaA 6- foxr o"kZ ds vkadMks a dks] tgka dgha Hkh vko';d gqvk gS] ogka orZeku o"kZ ds lewgks a ds leuq:i iqu%oxhZdr vkSj iqu% O;ofLFkr fd;k x;k gSA fVIif.k;ka 1 ls 20 rd ds fy, gLrk{kfjr lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foRr lfpo lh,e, jkds’k HkYyk lh,e, fotsUnz ‘kekZ mik/;{k v/;{k LFkku % dksydkrk rkjh[k % 21 tqykbZ] 2023 vuqca/k-I ¼ys[kkvks a dh fVIif.k;ks a dh fVIi.kh & I ns[ksa½ n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foRrh; o”kZ 2022&23 ds okf”kZd ys[kkvkas ds izkIr gksus dh fLFkfr if’peh {ks= nf{k.kh {ks= Ø- la- uke Ø- l-a uke 1 if’peh Hkkjr {ks=h; ifj”kn 1 nf{k.kh Hkkjr {ks=h; ifj”kn 2 vkbZ lh ,e , vkbZ dk vgenkckn pSIVj 2 vkbZ lh ,e , vkbZ dk caxykSj pSIVj 3 vkbZ lh ,e , vkbZ dk vkSjaxkckn pSIVj 3 vkbZ lh ,e , vkbZ dk dksphu pISVj 4 vkbZ lh ,e , vkbZ dk cMk+nS k pSIVj 4 vkbZ lh ,e , vkbZ dk dks;EcVwj pSIVj 5 vkbZ lh ,e , vkbZ dk fHkykbZ pSIVj 5 vkbZ lh ,e , vkbZ dk bZjksM pISVj 6 vkbZ lh ,e , vkbZ dk Hkksiky pSIVj 6 vkbZ lh ,e , vkbZ dk xkns kojh pSIVj 7 vkbZ lh ,e , vkbZ dk fcykliqj pSIVj 7 vkbZ lh ,e , vkbZ dk gSnjkckn pSIVj 8 vkbZ lh ,e , vkbZ dk xkvs k pSIVj 8 vkbZ lh ,e , vkbZ dk dksV~Vk;e pSIVj 9 vkbZ lh ,e , vkbZ dk bankjS &nsokl pSIVj 9 vkbZ lh ,e , vkbZ dk eqnqjbZ pSIVj 10 vkbZ lh ,e , vkbZ dk tcyiqj pSIVj # 10 vkbZ lh ,e , vkbZ dk eaxykSj pISVj # 11 vkbZ lh ,e , vkbZ dk dY;ku&vacjukFk pISVj 11 vkbZ lh ,e , vkbZ dk esRrwj & lsye pSIVj 12 vkbZ lh ,e , vkbZ dk dksYgkiqj&lkxa yh pSIVj 12 vkbZ lh ,e , vkbZ dk eSlwj pSIVj 13 vkbZ lh ,e , vkbZ dk dPN&xka/kh/kke pSIVj # 13 vkbZ lh ,e , vkbZ dk usYybZ&iYkZ flVh pSIVj 14 vkbZ lh ,e , vkbZ dk ukxiqj pSIVj 14 vkbZ lh ,e , vkbZ dk usYywj pSIVj 15 vkbZ lh ,e , vkbZ dk ukfld&vkts kj pSIVj 15 vkbZ lh ,e , vkbZ dk usosyh pSIVj 16 vkbZ lh ,e , vkbZ dk uoha eqacbZ pSIVj 16 vkbZ lh ,e , vkbZ dk iyDdkM pSIVj 17 vkbZ lh ,e , vkbZ dk fiEijh&fppa okM&vdqjMh pSIVj 17 vkbZ lh ,e , vkbZ dk ikfaMpsjh pSIVj 18 vkbZ lh ,e , vkbZ dk iq.ks pISVj 18 vkbZ lh ,e , vkbZ dk jkuhisV&osYywj pSIVj 19 vkbZ lh ,e , vkbZ dk jk;iqj pSIVj # 19 vkbZ lh ,e , vkbZ dk f=’kwj pSIVj 20 vkbZ lh ,e , vkbZ dk lwjr & nf{k.k xqtjkr pSIVj 20 vkbZ lh ,e , vkbZ dk f=pjw iYyh pISVj 21 vkbZ lh ,e , vkbZ dk okih&neu&flyoklk pISVj 21 vkbZ lh ,e , vkbZ dk f=osUnze pSIVj 22 vkbZ lh ,e , vkbZ dk foa/;kuxj pSIVj # 22 vkbZ lh ,e , vkbZ dk mdUukxzke pSIVj 23 vkbZ lh ,e , vkbZ dk lkys kiqj pSIVj 23 vkbZ lh ,e , vkbZ dk fot;okM+k pISVj 24 vkbZ lh ,e , vkbZ dk Hk#p vadys'oj pSIVj 24 vkbZ lh ,e , vkbZ dk fo’kk[kkiV~Vue pSIVj 25 vkbZ lh ,e , vkbZ dk flaxjkSyh pSIVj # 25 vkbZ lh ,e , vkbZ dk gkslwj pSIVj 26 vkbZ lh ,e , vkbZ dk dksft[kksM & eYykiqje pSIVj 27 vkbZ lh ,e , vkbZ dk okjaxy pSIVj # 28 vkbZ lh ,e , vkbZ dk lkFkokgu pSIVj # 29 vkbZ lh ,e , vkbZ dk fr#ifr pSIVj 30 vkbZ lh ,e , vkbZ dk fMafMxqy pISVj iwoh Z {ks= mRrjh {ks=[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 Ø- la- uke Ø- la- uke 1 iwohZ Hkkjr {ks=h; ifj”kn 1 mRrjh Hkkjr {ks=h; ifj”kn 2 vkbZ lh ,e , vkbZ dk vxjryk pSIVj # 2 vkbZ lh ,e , vkbZ dk vkxjk&eFkqjk pISVj 3 vkbZ lh ,e , vkbZ dk vklulksy pSIVj 3 vkbZ lh ,e , vkbZ dk vtesj&HkhyokM+k pSIVj 4 vkbZ lh ,e , vkbZ dk ckds kjk s LVhy flVh pSIVj # 4 vkbZ lh ,e , vkbZ dk bykgkckn pSIVj 5 vkbZ lh ,e , vkbZ dk Hkoq us’oj pISVj 5 vkbZ lh ,e , vkbZ dk paMhx<+&iapdqyk pSIVj # 6 vkbZ lh ,e , vkbZ dk dVd&txrflagiqj & dsUnzikjk pSIVj 6 vkbZ lh ,e , vkbZ dk nsgjknwu pSIVj # 7 vkbZ lh ,e , vkbZ dk /kuckn&flanjh pSIVj 7 vkbZ lh ,e , vkbZ dk Qjhnkckn pSIVj # 8 vkbZ lh ,e , vkbZ dk nqxkZiqj pSIVj 8 vkbZ lh ,e , vkbZ dk xkft;kckn pISVj # 9 vkbZ lh ,e , vkbZ dk xqokgkVh pSIVj 9 vkbZ lh ,e , vkbZ dk xksj[kiqj pSIVj 10 vkbZ lh ,e , vkbZ dk gtkjhckx pISVj 10 vkbZ lh ,e , vkbZ dk xqMx+ koa pSIVj 11 vkbZ lh ,e , vkbZ dk gkoMk+ pSIVj 11 vkbZ lh ,e , vkbZ dk gfj}kj&_f”kd’s k pSIVj 12 vkbZ lh ,e , vkbZ dk tktiqj & D;kas>kj 12 vkbZ lh ,e , vkbZ dk t;iqj pSIVj pSIVj # 13 vkbZ lh ,e , vkbZ dk te’ksniqj pSIVj # 13 vkbZ lh ,e , vkbZ dk tkya/kj pSIVj 14 vkbZ lh ,e , vkbZ dk [kMx+ iqj pSIVj # 14 vkbZ lh ,e , vkbZ dk tEew pSIVj 15 vkbZ lh ,e , vkbZ dk ubZgRrh & bPNkiqj 15 vkbZ lh ,e , vkbZ dk >kla h pISVj pSIVj # 16 vkbZ lh ,e , vkbZ dk iVuk pISVj # 16 vkbZ lh ,e , vkbZ dk tks/kiqj pSIVj 17 vkbZ lh ,e , vkbZ dk jktiqj pSIVj # 17 vkbZ lh ,e , vkbZ dk dkuiqj pSIVj 18 vkbZ lh ,e , vkbZ dk jkaph pSIVj 18 vkbZ lh ,e , vkbZ dk dkVs k pSIVj # 19 vkbZ lh ,e , vkbZ dk jkmjdsyk pSIVj 19 vkbZ lh ,e , vkbZ dk y[kuÅ pSIVj 20 vkbZ lh ,e , vkbZ dk lacyiqj pSIVj # 20 vkbZ lh ,e , vkbZ dk yqf/k;kuk pSIVj 21 vkbZ lh ,e , vkbZ dk lsjkeikjs pISVj # 21 vkbZ lh ,e , vkbZ dk u;k ukxy pSIVj 22 vkbZ lh ,e , vkbZ dk flyhxMq h+&xaxVkds pISVj 22 vkbZ lh ,e , vkbZ dk uks,Mk pSIVj 23 vkbZ lh ,e , vkbZ dk lkmFk vkfsM’kk pSIVj 23 vkbZ lh ,e , vkbZ dk ifV;kyk pISVj # 24 vkbZ lh ,e , vkbZ dk rypj&vaxqy pSIVj 24 vkbZ lh ,e , vkbZ dk mn;iqj pSIVj 25 vkbZ lh ,e , vkbZ dk /kqfy;ktku pISVj 25 vkbZ lh ,e , vkbZ dk chdkusj >qa>uq pISVj 26 vkbZ lh ,e , vkbZ dk pUnziqj pSIVj 26 vkbZ lh ,e , vkbZ dk djuky ikuhir pSIVj # 27 vkbZ lh ,e , vkbZ dk ckda qjk pISVj 27 vkbZ lh ,e , vkbZ dk lkus hir pSIVj 28 vkbZ lh ,e , vkbZ dk ckyklksj pSIVj # 28 vkbZ lh ,e , vkbZ dk Jhuxj pSIVj 29 vkbZ lh ,e , vkbZ dk iVuk lkgsc pSIVj 29 vkbZ lh ,e , vkbZ dk esjB pISVj 30 vkbZ lh ,e , vkbZ dk eqt¶Qjiqj pSIVj # 30 vkbZ lh ,e , vkbZ dk lgkjuiqj pSIVj 31 vkbZ lh ,e , vkbZ dk csoj pISVj 32 vkbZ lh ,e , vkbZ dk f’keyk pSIVj # 33 vkbZ lh ,e , vkbZ dk jsokMh pISVj # orekuZ o”kZ ds nkSjku ‘kkfey ugh a gS D;ksafd foÙkh; fooj.k izkIr ugh a gq, gSaA THE INSTITUE OF COST ACCOUNTANTS OF INDIA

NOTIFICATION Kolkata, the 25th September 2023 No. G/20-CWA/9/2023.—In pursuance of Sub-Section 5 of Section 18 of the Cost and Works Accountants Act, 1959, the Annual Report of the Council of the Institute and the Audited Accounts of the said Institute for the year ended 31st March, 2023 are hereby published for general information.

KAUSHIK BANERJEE, Secy. [ADVT.-III/4/Exty./444/2023-24]28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 64th ANNUAL REPORT, 2022-23 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 64th Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute.

Abridged Annual Report 2022-23 Activities of the Committees/Boards/Cells/ Directorates President’s Office President’s office at Delhi and Kolkata facilitates coordination of various activities on behalf of the President of the Institute with departments of the Institute and external agencies. It may not be involved with the activities directly but indirectly there are many actions taken by the President’s office for the ease of coordination.

Directorate of Examination Due to the Covid-19 situation in the country, examinations were conducted through online center-based mode for Intermediate & Final examinations and the Foundation examination in online home-based mode. For June 2022 term of examination, the examinations were conducted in 208 online examination centers including 3 overseas centers. For December 2022 term of examination, the examinations were conducted in 165 online examination centers including 3 overseas centers.

Directorate of Studies The Directorate is mainly focused on students’ related activities and always striving to serve them better by performing several activities through online or offline mode for maximum outreach to students both in India and abroad. Presently it is having five distinct wings:

(A) Academics

(B) Administration

(C) Online Coaching/E-Learning

(D) Skills Training

(E) Practical Training While the Academic wing of D.O.S is assigned with the duties to develop the skill of the students through knowledge, comprehension, application and analysis of various academic related matters, the Administrative wing of D.O.S administers the other functional activities such as students’ admission, coaching, revalidation, exemption, training and all other related matters. Some activities are jointly handled and looked after by both these wings.

Directorate of Journal & Publications • The Directorate publishes monthly journal “The Management Accountant” and quarterly journal “Research Bulletin” on regular basis. • The Management Accountant journal is now available in 94 countries across the world and continuously trying to increase the same to other parts of the world.

• The Management Accountant journal is available on apps for reading through third parties viz. Magzter and Readwhere and the Directorate is also trying to enlist the same to other platforms mainly at the International Level.

• The Management Accountant' has got enlisted in the prestigious “UGC-CARE Reference List of Quality Journals” after several rounds of rigorous process and quality checking. • Column for Digital Transformation: The highly appraised Column “Digital Transformation” presented a wide array of topics on digital transformation like, Smart contracts; Digital Assets;

Decentralized Finance; Edge Computing, 5G & AIoTs; RPA; Audit Functions, Digital Darwinism;

Digital Transformation with CBDC, etc. This column has been extremely beneficial towards enrichment of reader’s knowledge base. • Column for Sustainability Leaf: The issue of sustainability, undoubtedly is an eternal as well as an inevitable need. The Institute, since its inception, is making timely endeavors to match the pace of sustainability issues and create awareness among students, members and other stakeholders.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 • The 58th Anniversary special issue of The Management Accountant, January 2023, Vol.58, No.01 was on the theme “Emerging Trends in Banking: Transforming Customer Experience”. Special Articles on Central Bank Digital Currency (CBDC) were added to make this issue more productive and stimulating.

Information Technology Department With the efficient use of Information Technology, services to the stakeholders are increasing as Information Technology is contributing to overall growth of the Institute.

• Signing of MOU with Jio • IT development for Membership Online Application • Multipurpose Empanelment Scheme (MES) for Practicing Cost Accountants and Firms • Separate Website & Online Application for CMA Awards 2022 • IT development for Student’s related activities • Development in the IT- Infrastructure • Development for Insolvency Professional Agency (IPA) • Separate Website for Agricultural Cost Management Professional Development & CPD Directorate ❖ PROFESSIONAL DEVELOPMENT ACTIVITIES ▪ Recognition of CMAs on the Institute’s representation ▪ Representations to Government, PSUs, Banks and Other Organizations ▪ Multipurpose Empanelment Scheme (MES) ▪ Unique Document Identification Number (UDIN) for Practitioners ▪ National CMA Practitioners Convention (NCPC) ▪ Other Professional Development Activities ▪ Compliance for Members ❖ CONTINUING PROFESSIONAL DEVELOPMENT (CPD) ACTIVITIES ▪ Mandatory Capacity Building Training (MCBT) for COP holders ▪ Continuing Education Programmes ▪ Programmes & Webinars Organised by PD & CPD Committee ▪ Joint Programmes ❖ National Awards for Excellence in Cost Management and CMA Awards 2022 Regional Council & Chapters Coordination Committee

The Committee is tasked with: • Bridging the gap among Headquarters, Regional Councils & Chapters • Improving operational efficiencies • Encouraging Regional Council & Chapters to cooperate with compliance, rules & regulations of the Institute • Proactively identifying issues and facilitating joint action on cross-cutting issues or issues of shared Concern.

Other Activities of the Committee:

The Committee organized a series of interactive webinars from November 2022 to February 2023.

International Affairs Department • Global Convention in Dubai30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] • International Meetings & Events ▪ South Asian Federation of Accountants (SAFA) ▪ Confederation of Asian and Pacific Accountants (CAPA) ▪ International Federation of Accountants (IFAC) ▪ International Integrated Reporting Council (IIRC) ▪ International Webints ▪ Other International Events Task Force on MSME & Start-up The Institute decided to constitute a MSME & Start-up Promotion Board for the purpose of evolving ways and means to guide the MSME Sector and Start-ups. The Institute, after considering the undeniable fact that the Micro, Small and Medium Enterprises (MSMEs) sector can play a crucial role in realizing the vision of “Aatmanirbhar Bharat” or self- reliant India, looks forward in extending support to the Government initiatives in whatever way possible including by way of providing support and suggestions to the MSME Sector and Start-ups. The MSME & Start-up Promotion Board took over the erstwhile Task Force for MSME & Start-up of the Institute.

Tax Research Department/Taxation Committee • Celebrating the 5th Anniversary of GST Day • Quiz • Tax Bulletins • Workshops • Webinars • Representation to the Government • Taxation Help Desk • Taxation Courses • Top Stories • Publications CAT Directorate

The major highlights of the activities of CAT during the said period are as below:

Activities: ▪ Association with Ministry of Defence ▪ Recognition of NCVET ▪ CAT Examination ▪ Online Classes for CAT Students ▪ CAT Course Part-II Online Classes for CAT Students: ▪ CAT Competency Level - Part II Assessment Tests (Old Syllabus) ▪ National CAT Students Convention 2023 at Kozhikode (Kerala) ▪ Event organised by the ROCC ▪ Career Counselling ▪ CAT e-Bulletin ▪ CAT Course for Employees of the Institute ▪ Updation of CAT Course in BFSI Sector Skill Council of India (BFSI SSC) ▪ WEBINTs oard of Advanced Studies & Research[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 • Advanced Studies Courses • Online Events/Workshop • Online Examinations Technical Cell (Cost Audit & Statutory Compliances) Technical Cell was assigned the task of preparation of the draft Guidance Note on Inventory Valuation (In terms of the proposed Section 142 (2A) of the Income Tax Act), which is under preparation. The Technical Cell resolved 42 queries during the term and overall 221 queries on the technical matters.

Internal Control Department Internal Audit The Department had coordinated for the appointment of Internal Auditors for the year 2022-2023 for the Headquarters including Delhi Office, four Regional Councils (WIRC, SIRC, EIRC and NIRC) and four Chapters (Bangalore, Hyderabad, Bhubaneswar, Jaipur) with Turnover exceeding Rs. 1 crore and above through an Expression of Interest and also providing the scope of work and necessary coordination for such audit. After completion of the audit the reports are analyzed along with the management reply. Thereafter, advisory are provided to the Headquarters, Chapters and Regions for necessary compliance.

Purchase Proposals The Department has been vetting various purchase proposals originating from different departments at HQ, Delhi Office along with procurement proposals of Regional Councils and Chapters. The proposals are vetted as per the GFR, CVC Guidelines.

Banking Financial Services & Insurance Board

Activities:

Inclusion of CMAs in various Professional Development Activities.

Professional Development Activities • Pension Month in the Month of January, 2023 • Observance of World Investor Week (WIW) 2022- 10th to 16th October, 2022 • Webinars and Webints • Seminars, Workshops and Summits • Meeting with Dignitaries Certificate Courses Certificate Course on Investment Management in association with NISM Certificate Courses on Banking Professional Publications • Aide Memoire on Infrastructure Financing • Release of Handbook on Stock and Book Debts Audit (Revised and enlarged 2nd Edition) • Release of the 11th,12th and the 13th issue of the BFSI Chronicle • Daily News Updates • MOU with NSE Academy Limited • 2nd ICMAI National Awards - Essay Contest 2022 for Bankers • BFSI Portal Members in Industry and Placement Committee The Committee embarked on activities and programs for sharing, disseminating and providing to various industries the valuable role of CMAs.32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]

1. The Committee held Webinars and Seminars inviting industry experts who shared their expert views with the member participants for greater value addition to the profession.

2. Several Seminars/Webinars had been conducted successfully by the Committee with the following objectives: • These programs were a part of the capacity building initiative for the professional members whose knowledge and skills were enhanced through such events • Knowledgeable industry experts, from all over the country, were invited to share their views on various perspectives of the industries and latest development and the need for CMAs at various sectors • Huge gathering of interested members registered for the programs and participated actively in the valuable discussions in such programs to clear their concepts and doubts Management Accounting Committee The Institute has decided to mark the occasion of International Management Accounting Day on the 6th of May by holding Seminar on Management Accounting every year. This has been the first year of this event by the Institute and the seminar involved deliberations on various emerging techniques of Management Accounting keeping Sustainable Development at its core.

Committee on Cost Management for Public and Government Services The Council of the Institute had formed the committee in the year 2021-22 with the objective of providing appropriate and relevant services in the areas of Cost management to Public and Govt. organization including PSUs, Local and autonomous bodies etc. The Committee organized a 3-Day Seminar at IMMT Auditorium, Bhubaneswar during 13th – 15th May, 2022 and published “The Xtramile, a bi-monthly chronicle on Cost Management for public and Government Services in that seminar.

Cooperative Development Board

Objective: • CDB provides information and direction for the Co-operative activities in India that aligns with its mission, vision, and values to represent the interests of the members of the Institute and its other stakeholders about the activities of the Co-operative bodies.

• Uphold rules and regulations set out in the Act as well as the incorporation of documents of the Co-operative. • Highlight policies and procedures that improve the governance of the Co-operative activities and the effectiveness of the members of the Institute through the Co-operative Development Board of the Institute.

• Contact and make correspondence with the various Cooperative Boards in the State levels.

Corporate Laws Committee The Corporate Laws Committee of the Institute met 2 times during the term. During this term, the Committee has taken up the several initiatives towards capacity building of professionals in the area of corporate laws.

As a major initiative towards contribution to the professionals, February 2023 was celebrated as Corporate Law Month by the Corporate Laws Committee on a PAN India basis and as a major contribution to the profession, the Corporate Laws Committee released publication on Social Stock Exchange and Handbook on Stock Exchange Listing for which very good reviews have received from members and other professionals.

Cost Accounting Standards Board (CASB) The Board finalized the way forward for Revision of Cost Accounting Standards and development of Technical Guides. It was also decided that a separate set of Integrated Cost Accounting Standards shall be developed for the Service Sector.

Cost Auditing and Assurance Standards Board (CAASB) The CAASB met twice during the term on 6th September 2022 and on 8th July 2023. Exposure Draft of the Revised Standards on Cost Auditing (SCAs 101 to 118) was released seeking public comments. The modifications were carried out in the draft of the revised Standards in the light of the comments received. The finalised version of the Standards was placed before the Council for approval. Subsequent to the approval by the Council, the Standards were sent to the Ministry of Corporate Affairs seeking the approval of the Central Government for release of the Standards in the month of January 2023. The process of obtaining approval is going in consultation with the Cost Audit Branch.

Peer Review Board (PRB) The Peer Review Board of the Institute met virtually twice on 3rd May and 9th June 2023 during the term. The Council of the Institute has approved the implementation of the Peer Review System in the Institute. Accordingly, the PRB[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 sent communication to all the practicing members of the Institute for empanelment of Reviewers and also seeking consent for peer review of their respective firms.

Agriculture Cost Management Board

Initiatives: ✓ CMA-FPO Symposium on “Cost Optimisation and Returns Maximisation throughout the Agricultural Value Chains” • ‘Converting Knowledge into Wealth is the Future’ observes the Hon’ble Minister Shri Nitin Jairam Gadkari, Hon’ble Minister for Road Transport and Highways, Government of India, was the Chief Guest of Plenary Session.

• MOU with Innovative Sahyadri FPC: “Of the Farmer, By the Farmer and For the Farmer” • FPO Model towards Augmentation of Farmers’ Income • Exemplary work by Satpura Women Silk Producer Company Limited • Eminent Speakers Kindle Up • The Way Forward & The First Ever FPO Cost Clinic ✓ MOU with IGNOU Membership Department The Membership Department, under the guidance of the Members’ Facilities Committee, and under the active leadership of The President Sir, CMA Vijender Sharma, of the Institute and CMA (Dr.) V. Murali, Chairman of the Members’ Facilities Committee, has continued to improve and offer seamless services, mostly through online to members throughout the year. 1847 members were newly admitted as Associate members and 371 members were advanced to Fellowship during the FY 2022-2023.

In spite of being highly engaged in executing mammoth requirements owing to the Election to the Council and Regional Councils 2023, the department successfully maintained its usual departmental work, related to members.

Maintaining the continuity of DIGILOCKER facility for members, specially for availing online Members’ Identity Card together with the processing followed by grant of membership on every week, the existing special features which

were introduced earlier were continued as under: • Provision for restoration of Certificate of Practice. • Waiver of convenience charges / bank charges in making online payments by Members • Provision for incorporation of GST number against membership number along with the reflection of the same in their corresponding membership fees receipts • Introduction of facility of payment of membership fee online without login • Faster grant of Certificate of Practice in a regular manner.

• Publication of List of Members as well as List of Members holding Certificate of Practice • Continuous improvement for a seamless digital experience covering all activities of membership through online facility Internal Committee As envisaged under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressed) Act, 2013 the annual report of the Internal Committee of Institute for the period is as follows:- Number of complaints of Sexual Harassment received in the year (1st April, 2022 to 31st March, 2023) 1 Number of complaints of Sexual Harassment registered and disposed off in the year (1st April, 2022 to 31st March, 1

2023) INDEPENDENT AUDITOR’S REPORT34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] The Council of THE INSTITUTE OF COST ACCOUNTANTS OF INDIA Report on the Audit of the Financial Statements Qualified Opinion We have audited the accompanying financial statements of THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (‘the Institute’) which comprises the Balance Sheet as at 31st March, 2023, the Statement of Income and Expenditure and the Cash Flow Statement for the year then ended and notes to the financial statements, including a summary of significant accounting policies and other explanatory information.

In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matters described in the Basis for Qualified Opinion section of our report, the accompanying financial statements prepared in all material respects in accordance with the Cost and Works Accountants Act, 1959, give st a true and fair view of the financial position of the Institute as at 31 March, 2023, its financial performance and its cash flows for the year then ended in accordance with the applicable Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI).

Basis for Qualified Opinion

1. The consolidated financial statements of the Institute are prepared considering Head Quarter Kolkata, New Delhi Office, four Regional Councils and eighty-five Chapters. Out of which the financial statements of one Regional Council namely NIRC and two Chapters namely Bharuch- Ankleshwar and Indore - Dewas are unaudited.

Financial statements of twenty-eight Chapters are not available for consolidation in the consolidated financial statements of the Institute.

2. There is an un-reconciled net credit balance of Rs. 32,18,52,550/- Cr (P.Y – Rs. 20,41,09,425/- Cr) classified under ‘Current Accounts with Regional Councils and Chapters’. Refer Note No. 5 of Notes to Financial Statements.

3. There is a balance of GST Input Credit of Rs. 2,09,23,151/- as on 31st March, 2023 in the books of accounts of Headquarter including Delhi Office which is yet to be reconciled with the GST Credit Ledgers of West Bengal and Delhi.

Financial impact of the above qualifications cannot be ascertained.

We conducted our audit in accordance with the Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Institute in accordance with the ethical requirements that are relevant to our audit of the financial statements and we have fulfilled our responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Emphasis of Matter

We draw attention to the following notes:

1. Note No. 2(j) of Notes to Accounts, which describes that, an amount of Rs.4,99,78,350/- is lying in the books of Head Quarter representing CWIP in respect of which no further work has been carried out/undertaken during the last 5 years. Details as below:

Particulars Amount (Rs.) Remarks Navi Mumbai 4,99,78,350/- Last amount paid Rs.5,24,750/- on 13.07.2016 Centre of & Rs. 22,400/- on 17.08.2016 to Gulraj Construction.

Excellence However, litigation is pending before Bombay High Court vide Arbitration Petition (ST) 7232 of 2017.

TOTAL 4,99,78,350/-

2. The Institute has an old amount outstanding in Non-Specific Deposit of Rs.4,99,664/- (Cr.). The nature of the amount cannot be ascertained.

3. The year-end balances of trade receivables, trade payables, loans and advances etc. are subject to balance confirmation from respective parties.

4. Claims receivable of Rs. 67,30,000/- appearing in the books of the Western India Regional Council (WIRC).

5. In respect of Eastern India Regional Council (EIRC):[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35 st a) Sundry Debtors amounting to Rs. 15,32,585/- are lying for more than 3 years as on 31 March, 2023 which include old balances. The recovery of the same appears to be remote.

st b) Other advances amounting to Rs. 13,07,101/- as on 31 March, 2023 are lying in the books since 2013 against which no details are available.

Our opinion is not modified in respect of these matters.

Responsibilities of Management for the Financial Statements Institute’s Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Cost and Works Accountants Act, 1959 and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from materia misstatement, whether due to fraud or error.

In preparing the financial statements, the management is responsible for assessing the Institute’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Institute or to cease operations, or has no realistic alternative but to do so.

The management is responsible for overseeing the Institute’s financial reporting process.

Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

1. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Institute’s internal control.

3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

4. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Institute’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Institute to cease to continue as a going concern.

5. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider

quantitative materiality and qualitative factors in:36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] i) planning the scope of our audit work and in evaluating the results of our work; and ii) to evaluate the effect of any identified misstatements in the financial statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Other Matters

1. (a) We did not audit the financial statements of four Regional Councils and eighty-five Chapters whose financial statements reflect total assets of Rs. 2,31,61,21,364/- and total revenue of Rs.44,97,67,370/- as considered in the financial statements. The financial statements of these Regional Councils have been audited by other auditors, appointed by the respective Regional Councils and the financial statements of majority of these Chapters have been audited by Cost Accountants appointed by Governing Bodies of the

Chapter in terms of Regulation 133 of the Cost and Works Accountants Act, 1959, and Clause 26 of the Chapter Bye-laws of the Institute, whose reports have been furnished to us by the Management and our opinion on the financial statements, in so far as it relates to the amounts and disclosures included in respect of these aforesaid Councils and Chapters is based solely on the reports of the Other Auditors and Cost Accountants respectively.

(b) The financial statements of one Regional Council and two Chapters are unaudited and have been furnished to us by the Management and our opinion on the financial statements, in so far as it relates to the amounts and disclosures included in respect of this aforesaid Regional Council and Chapter based solely on such unaudited financial statements certified by the Management. In our opinion and according to the information and explanations given to us by the Management, the financial statements as certified by the Management is not material in the context of overall financial statements of the Institute.

(c) The financial statements for the year of the Institute do not include the financial statements of twenty-eight Chapters, as no financial statements have been received from their end.

(d) The financial statements of the Institute for FY 2022-23 includes sixty-two Chapters audited by Cost Accountants and three Regional Councils & twenty one Chapters audited by Chartered Accountants.

Our opinion on the financial statements and our report on Other Regulatory Requirements below, is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the Other Auditors and Cost Accountants, as the case may be and the financial statements certified by the Management.

2. Property, Plant & Equipment a) The Property, Plant and Equipment of Head Quarters including Delhi Office have not been physically verified by the management during the audit period. As per the management it is being carried in phased manner considering the nature of asset and complexity in its physical count. The last verification of movable fixed assets of the Head Quarter in Kolkata including Delhi office was conducted in the month of January, 2021.

b) The Fixed Asset Register of the Institute is being updated. c) In respect of the following Chapters, Title Deeds/Lease Deeds of Freehold/Leasehold Land are yet to be transferred in the name of the “Institute”: - Nasik Ojhar, Nagpur, Indore Dewas, Bilaspur, Pune , Visakhapatnam, Bhopal, Bhilai, Lucknow, Kota, Serampur, Ranchi and Bhubaneswar.

Report on Other Regulatory Requirements

We further report that:[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 a) Except for the effects of the matters described in the basis for qualified opinion paragraph above, we have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) Except for the effects of the matters described in the basis for qualified opinion paragraph above, in our opinion proper books of account as required by the Cost and Works Accountants Act, 1959, have been kept by the Institute so far as appears from our examination of those books and proper returns adequate for the purpose of our audit have been received from the Regions and Chapters read with paragraph 1 of ‘Other Matters’;

c) The reports on the financial statements of the Regional Councils and Chapters of the Institute audited by the Other Auditors and Cost Accountants of the respective Regions and Chapters as have been received by us, were properly dealt with in preparing this report.

d) The Institute’s Balance Sheet, Statement of Income and Expenditure and Cash Flow Statement dealt with by this report are in agreement with the books of account.

For KGRS & Co Chartered Accountants Firm Registration No. 310014 E Anshu Agarwal Partner Membership No. 308581

UDIN:23308581BHBAMX6459

Place: Kolkata

Date: 21st July, 202 E INSTITUTE OF COST ACCOUNTANTS OF INDIA BALANCE SHEET AS AT 31ST MARCH,2023 As At As At PARTICULARS Note 31st March 2022 31st March 2023 Rs. Rs. Rs.

SOURCES OF FUNDS INSTITUTE FUND 3,898,048,503 General Fund (1) 4,233,909,019 1,296,391 Employees' Gratuity Fund (2) 2,239,482 12,419,397 Miscellaneous Prize Fund (3) 12,880,698 50,358,461 Other Funds (4) 50,541,678 660,397,676 Current Liabilities (5) 778,431,364 18,193,871 Provisions (6) 17,256,939 4,640,714,299 TOTAL 5,095,259,180 APPLICATION OF FUNDS Non Current Assets 638,602,275 a) Property, Plant and Equipment (7) 618,781,092 618,781,092 877,286 b) Intangible Assets (7) 698,180 698,180 61,647,997 Capital Work In Progress 151,849,71938 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 111,151,147 Investments (8) 111,151,147 Current Assets 6,541,171 Inventories (9) 7,568,481 146,562,241 Trade Receivables (10) 175,529,378 3,623,496,715 Cash and Cash Equivalents (11) 3,977,417,448 51,835,467 Loans and Advances (12) 52,263,735 4,212,779,042 3,828,435,594 4,640,714,299 TOTAL 5,095,259,180 Significant Accounting Policies and Notes to Accounts (20) Accompanying Notes 1-20 form an integral part of the financial statements This is the Balance Sheet referred to in our report of even date. For KGRS & CO Chartered Accountants Firm Regn. No. : 310014E CMA Arnab Chakraborty CMA Kaushik Banerjee Director -Finance Secretary Anshu Agarwal Partner Membership No. : 308581 CMA Rakesh Bhalla CMA Vijender Sharma Vice President President

Place : Kolkata

Dated : 21st July, 2023 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH,2023 For the Year ended For the Year ended 31st March 2022 PARTICULARS Note 31st March 2023 Rupees Rupees

INCOME :

51,875,687 Membership and Other Fees (13) 51,859,340 1,317,886,952 Tuition and Other Fees (14) 1,235,176,071 183,470,371 Examination and Other Fees (15) 308,685,692 5,644,459 C. P.D and Other Programme Fees 25,774,494 306,651 Journal Subscription incl. Advertisement 481,948 571,934 Sale of Publication 220,908 172,795,107 Interest 184,136,391 5,510,701 Other Income 13,984,942 1,738,061,862 TOTAL 1,820,319,785

EXPENDITURE :

309,478,981 Establishment Expenses (16) 369,515,306 126,731,451 Office Expenses (17) 158,141,238 1,974,216 Statutory Audit Fees ( Note -7 ) 2,135,149 9,610,735 Travelling & Conveyance 16,838,417 298,326,542 Examination Expenses (18) 301,940,529 22,123,043 Council and Committee Meeting Expenses 42,903,223 - Election Expenses incl. Tribunal 21,646 9,708,968 Journal Expenses 11,361,041 10,495,091 Membership Subscription to Foreign Bodies 11,796,583 - Conference & Meeting International 6,833,009 C. P.D, Technical Skill Development and Other Programme 11,016,662 (19) 40,857,065 Expenses 4,601,916 Professional Development Expenses 14,967,624 382,461,999 Coaching Expenses 390,935,780 53,872,549 Study Materials and Prospectus Consumed 47,221,667 762,568 Publication Stock Consumed 557,579 4,638,467 Inventories and bad debts written off 855,855 9,315,346 Contribution to MBF & Critical illness 16,636,602 48,848,828 Depreciation and amortisation 47,742,768[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 1,303,967,362 TOTAL 1,481,261,080 434,094,500 Balance being excess of Income over Expenditure 339,058,704 18,179,441 Prior Period Adjustments (Net) (19A) 5,869,896 415,915,059 Balance being Surplus transferred to General Fund 333,188,808 Significant Accounting Policies and Notes to Accounts (20) Accompanying Notes 1-20 form an integral part of the financial statements This is the Statement of Income and Expenditure referred to in our report of even date. For KGRS & CO Chartered Accountants Firm Regn. No. : 310014E CMA Arnab Chakraborty CMA Kaushik Banerjee Director -Finance Secretary Anshu Agarwal Partner Membership No. : 308581 CMA Rakesh Bhalla CMA Vijender Sharma Vice President President

Place : Kolkata

Dated : 21st July, 2023 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2023 For the year ended For the year ended For the year ended 31st March 2022 PARTICULARS 31st March 2023 31st March 2023 Rs Rs Rs A. CASH FLOW FROM OPERATING ACTIVITIES 415,915,059 SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM 333,188,808

ADJUSTMENTS FOR:- 48,848,828 DEPRECIATION AND AMORTISATION 47,742,768 464,763,887 OPERATING SURPLUS BEFORE WORKING CAPITAL CHANGES 380,931,576 ADJUSTMENTS FOR WORKING CAPITAL CHANGES 276,598,114 INCREASE/(DECREASE) IN CURRENT LIABILITIES 117,096,755 18,452,977 (INCREASE)/DECREASE IN CURRENT ASSETS (30,422,714) 295,051,091 86,674,041 759,814,978 NET CASH FROM OPERATING ACTIVITIES (A) 467,605,617 B. CASH FLOW FROM INVESTMENT ACTIVITIES (5,693,727) MOVEMENTS IN PROPERTY, PLANT AND EQUIPMENTS INCLUDING (70,201,433) CWIP DECREASE IN INVESTMENT (5,693,727) NET CASH FROM INVESTING ACTIVITIES (B) (70,201,433) C. CASH FLOW FROM FINANCING ACTIVITIES (94,964,465) MOVEMENT IN FUND BALANCE (43,483,451) (94,964,465) NET CASH FROM FINANCING ACTIVITIES (C ) (43,483,451) 659,156,786 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 353,920,733 (A+B+C) 2,964,339,929 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE PERIOD 3,623,496,715 3,623,496,715 CASH & CASH EQUIVALENT AT THE END OF THE PERIOD 3,977,417,448

NOTES:- i. The above Cash Flow Statement has been prepared under 'Indirect Method' as set out in Accounting standard, AS - 3 on " Cash Flow Statement". ii. Cash and Cash Equivalents represent :

1,236,250 Cash in hand 1,204,785 241,208,610 Bank Balance - Current Account 200,681,972 110,758,360 Bank Balance - Savings Account 92,197,894 3,270,293,495 Fixed Deposits 3,683,332,79840 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 3,623,496,715 3,977,417,448 This is the Cash Flow Statement refered to in our report of even date.

or KGRS & CO Chartered Accountants Firm Regn. No. : 310014E CMA Arnab Chakraborty CMA Kaushik Banerjee Director -Finance Secretary Anshu Agarwal Partner CMA Rakesh Bhalla CMA Vijender Sharma Membership No. : 308581 Vice President President

Place : Kolkata

Dated : 21st July, 2023 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.1 : GENERAL FUND As At PARTICULARS As At 31st March 2022 31st March 2023 Rs. Rs.

3,528,660,115 Balance as per last Accounts 3,898,048,503 3,528,660,115 3,898,048,503 3,528,660,115 3,898,048,503 50,000,000 Less- Transferred to Members Benevolent Fund - - Less : Gratuity and leave encashment - 3,473,329 Add : Entrance Fees (Member) 2,671,708 3,482,133,444 3,900,720,211

Add : Surplus for the year as per annexed Statement of 415,915,059 333,188,808 Income and Expenditure 3,898,048,503 4,233,909,019 NOTE NO. 2 :

EMPLOYEES' GRATUITY FUND As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

1,270,179 Balance as per last Account 1,296,391 - Add : Contribution for the year 129,573 1,270,179 1,425,964 26,212 Add : Interest earned on Fixed Deposit during the year 622,391 - Less : Amount Paid - - Less : Transferred to gratuity fund (191,127) during the year 1,296,391 2,239,482 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 3 : MISCELLANEOUS PRIZE FUND As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

11,935,319 Balance as per Previous Balance Sheet 12,419,397 50,532 Add : Addition during the year 43,833 500,721 Add : Income credited during the year 568,023 (67,175) Less : Cost of the prize (150,555) 12,419,397 12,880,698 NOTE NO. 4 :

OTHER FUND As At As At 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

3,648,862 Building Fund 4,198,087 1,037,929 Library Fund 4,497,251[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41 45,671,670 Miscellaneous Fund 41,846,340 50,358,461 50,541,678 LIABILITIES THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.5 :

CURRENT As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

1,647,884 Library Deposit 1,151,900 63,862,927 Trade Payables 278,321,933 204,109,425 Current Account with Regional Councils and Chapters 321,852,550 330,514,277 Other Liabilities 155,588,257 50,067,500 Payable to Members Benevolent Fund 12,564,269 10,195,663 TDS Payable 8,952,455 660,397,676 778,431,364 NOTE NO.6 :

PROVISIONS As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

18,193,871 Provisions 17,256,939 18,193,871 17,256,939 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS NOTE NO. 7 :

PROPERTY, PLANT AND EQUIPMENT & INTENGIBLE ASSETS Gross Block Depreciation/Amortisation Net Block

Opening Addition Less : Sale/ Total as on Upto For the Add/(Less) : Upto As at As at Cost during the Adjustment 31.03.2023 01.04.2022 year Depreciation 31.03.2023 31.03.2023 31.03.2023 Description of Assets 01.04.2022 period during the Adjustment period during the year Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

A. Property, Plant and Eqipment :

FREEHOLD 198,565,488 198,565,488 - - - 198,565,488 198,565,488 LAND LEASEHOLD 64,484,501 (53,250) 64,431,251 10,518,013 832,057 11,350,070 53,081,181 53,966,488 LAND FREEHOLD 722,063,421 7,423,970 (104,624) 729,382,767 419,987,352 30,848,103 (546,113) 450,289,342 279,093,425 302,076,069 BUILDING FURNITURE 90,424,624 3,399,866 (4,856) 93,819,634 51,375,083 4,162,203 (328,476) 55,208,810 38,610,824 39,049,541 & FITTINGS LIBRARY 12,302,200 481,036 12,783,236 11,830,698 317,216 115,138 12,263,052 520,184 471,502 BOOKS OFFICE 99,107,697 7,666,392 106,774,089 68,907,541 5,518,992 (158,004) 74,268,529 32,505,560 30,200,156 EQUIPMENTS GENERATORS 16,058,563 92,927 (2,717) 16,148,773 11,402,165 726,083 (22,724) 12,105,524 4,043,249 4,656,398 LIFT 14,168,449 - 14,168,449 10,016,798 622,748 - 10,639,546 3,528,903 4,151,651 MOTOR CAR 496,939 2,437,643 2,934,582 456,785 188,846 - 645,631 2,288,951 40,154 COMPUTER 65,678,679 4,802,177 (8,712) 70,472,144 60,253,851 4,088,949 (413,984) 63,928,816 6,543,328 5,424,828 CYCLE 8,368 8,368 8,368 - - 8,368 - -42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] TOTAL A 1,283,358,929 26,304,011 (174,159) 1,309,488,781 644,756,654 47,305,198 (1,354,163) 690,707,689 618,781,092 638,602,275 B. Intangible

Assets :

SOFTWARE 42,156,980 269,196 (416) 42,425,760 41,279,694 437,570 10,316 41,727,580 698,180 877,286 TOTAL B 42,156,980 269,196 (416) 42,425,760 41,279,694 437,570 10,316 41,727,580 698,180 877,286 Grand Total 1,325,515,909 26,573,207 (174,575) 1,351,914,541 686,036,348 47,742,768 (1,343,847) 732,435,269 619,479,272 639,479,561 Previous Year 1,264,513,065 61,554,905 (552,061) 1,325,515,909 633,479,640 48,848,828 3,707,880 686,036,348 639,479,561 Capital-Work in Progress 61,647, 997 90,201,722 151,849,719 151,849,719 61,647,997 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 8 :

INVESTMENTS (AT COST) UNQUOTED As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

SHARES OF CO-OPERATIVE TRUST :

50 (Previous year 50) Shares of Rs.10/- each in 500 Rohit Chambers Premises Co-operative Society Limited,Mumbai 500 ( earlier described as Jai Brindaban Premises Trust Fund, Bombay) 110,000,000 Investment in Insolvancy Professional Agency of ICAI 110,000,000 1,10,00,000 (Previous year 1,10,00,000 Nos.) of paid up shares of Rs.10 each ) 1,10,000 ( Previous year 1,10,000) Investment in ICMA- 1,100,000 1,100,000 Registered Valuers Organisation 50,647 - Others 50,647 111,151,147 111,151,147 NOTE NO. 9 :

INVENTORIES As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

2,131,267 - Publication Stock 2,657,387 - - Paper Stock - 2,519,016 - Study Material incl.Prospectus Stock 3,056,760 1,890,888 - Stock of Other Material 1,854,334 6,541,171 7,568,481 HE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 10 :

TRADE AND OTHER RECEIVABLES (UNSECURED, CONSIDERED GOOD) As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs. Rs.

25,830,381 Trade Receivable 26,049,317 120,731,860 Other Receivables 149,480,061 146,562,241 175,529,378 NOTE NO. 11 :

CASH AND CASH EQUIVALENTS As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs. Rs.

Cash and Cash Equivalents :[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43 1,236,250 Cash in hand 1,204,785

Balances with Scheduled Banks :

241,208,610 On Current Account 200,681,972 110,758,360 On Savings Account 92,197,894 3,270,293,495 Fixed Deposits with Banks 3,683,332,798 3,623,496,715 3,977,417,448 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.12 :

LOANS AND ADVANCES ( UNSECURED, CONSIDERED GOOD) As At As At 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

14,494,099 Other Advances 18,242,591 434,903 Festival Advance to Employees 629,225 28,600,815 TDS Receivable 21,364,841 1,699,384 Prepaid Expenses 1,424,264 6,606,266 Deposit 10,602,814 51,835,467 52,263,735 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.13 :

MEMBERSHIP AND OTHER FEES :

For the year ended PARTICULARS For the year ended 31st March 2022 31st March 2023 Rs. Rs.

42,611,984 Annual Membership Fees 40,944,868 8,934,180 Members Certificate of Practice Fees 9,046,075 34,500 Members Complaint / Restoration Fees/Nomination Fees 672,934 248,636 Membership & Certification Fees - IMA(USA) 1,159,150 46,387 Certificate of Good Standing 36,313 51,875,687 51,859,340 NOTE NO.14 :

TUITION AND OTHER FEES :

For the year ended PARTICULARS For the year ended 31st March 2022 31st March 2023 Rs. Rs.

24,962,200 Student Registration Fees 36,324,900 2,548,750 Practical Training Registration Fees 5,605,500 16,110,000 Practical Training/Subject Exemption Fees 7,253,300 1,214,006,134 Tuition Fees 1,119,336,310 55,115,220 CAT Course Income 52,595,256 2,234,040 Revalidation of Coaching Completion Certificates Fees 4,892,200 2,547,893 Sale of Prospectus 5,440,671 362,715 Sale of Study Notes 3,727,934 1,317,886,952 1,235,176,071 NOTE NO.15 :

EXAMINATION AND OTHER FEES :

For the year ended For the year ended44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

181,028,921 Examination Fees 302,528,692 2,441,450 Verification of Answers Paper Fees 6,157,000 183,470,371 308,685,692 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.16 :

ESTABLISHMENT EXPENSES For the year ended For the year ended 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

263,865,987 Salaries and Allowances 300,503,987 5,222,872 Employer's Cont. to Employees' Gratuity Fund 13,437,010 23,191,309 Employer's Cont. to Employees' Provident Fund 26,286,122 1,692 Employer's Cont. to Employees' Benevolent Fund 46,075 4,614,778 Employer's Cont. to Employees' Leave Encashment 15,043,620 2,672,212 Employees' Leave Encashment - Existing 898,378 7,357,032 Medical Expenses 8,432,367 601,693 Leave Travel Allowance to Employees 2,863,485 1,643,425 RPFC Administration and E.D.L.I. Inspection Charges 1,437,228 307,981 Training and Development (H.R.D.) 567,034 309,478,981 369,515,306 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.17 :

OFFICE EXPENSES For the year ended For the year ended 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

5,916,138 Printing & Stationery 8,203,332 6,064,355 Postage,Telegrams,Telephones and Fax 7,967,164 1,849,910 Internal Audit Fees 1,880,720 7,773,294 Electricity Charges 10,523,080 309,757 Generator Expenses 280,487 2,865,168 Rates and Taxes 10,323,935 320,933 Insurance 451,108 14,049,949 Repair and Maintenance 11,311,762 1,041,444 Car Expenses 1,357,064 8,530 Interest on Caution Money Deposit 7,820 9,895,898 Legal Charges 8,780,220 563,268 Bank Charges 735,187 5,707,808 Computer Maintenance Expenses 6,669,924 2,107,604 Public Relation Expenses 2,512,558 3,305,567 Watch and Ward Expenses 3,644,220 446,685 Books and Periodicals 566,718 54,979 Delegate Fee 234,069 180,000 Gazette Notification 234,000 1,747,931 Staff Welfare 1,999,517 8,060,329 Rent 7,383,947 49,142,746 Administrative Charges 65,683,430[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 5,319,158 Sundry Expenses 7,390,977 126,731,451 158,141,238 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.18 EXAMINATION EXPENSES For the year ended For the year ended 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

11,066,016 Examination Expenses 192,392,183 38,375,930 Examiners' Remunaration 78,244,190 246,666,852 Examination Center Expenses 29,944,026 828,746 Examination Expenses for oral coaching Students 126,887 1,388,998 Prize & Prize Distribution Expenses 1,233,243 298,326,542 301,940,529 NOTE NO.19 :

CPD PROGRAMME EXPENSES AND TECHNICAL SKILL For the year ended For the year ended 31st March 2022 PARTICULARS 31st March 2023 Rs. Rs.

161,847 CPD Expenses 10,294,371 - Project Expenses - 151,898 National Award including Best Chapter Award 56,827 3,618,192 Regional Cost / National Convention Expenses 9,080,516 5,401,208 CPD Expenses - RC's/Chapters 17,651,068 1,683,517 Technical Skill Development 3,774,283 11,016,662 40,857,065 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 19A :

PRIOR PERIOD ADJUSTMENTS For the year ended For the year ended 31st March 2022 PARTICULARS 31st March 2023 Rs.

Prior Period Income 123,930 HQ 435,594 WIRC (52,500) 327,026 EIRC - 455,528 NIRC - 329,000 Chapters of WIRC 190,780 179,671 Chapters of SIRC 1,461,440 Chapters of EIRC 543,888 62,163 Chapters of NIRC 1,066,500 1,477,318 Total (A) 3,645,702 Prior Period Expenses 9,483,394 HQ 8,078,804 7,613,745 WIRC 9,037 3,100 EIRC 72,270 992,910 NIRC - 1,383,484 Chapters of WIRC 152,732 141,679 Chapters of SIRC 1,202,755 17,733 Chapters of EIRC - 20,714 Chapters of NIRC -46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 19,656,759 Total (B) 9,515,598 18,179,441 PRIOR PERIOD ADJUSTMENTS (NET) (A-B) 5,869,896 A. SIGNIFICANT ACCOUNTING POLICIES Basis for preparation of Financial Statements The financial statements are prepared in accordance with the Generally Accepted Accounting Principles, the applicable Accounting Standards and the relevant provisions of the Cost and Works Accountants Act, 1959, as amended. The financial statements are prepared as going concern, under the historical cost convention and on accrual basis unless otherwise stated.

Basis of Consolidation The financial statements of Head Quarter (Kolkata), New Delhi Office, its Regional Councils and Chapters are consolidated line by line by adding together the like items of assets and liabilities, income and expenses after eliminating all material intra group balances, intra group transactions and resultant unrealized surplus/(deficit).

Necessary adjustments are made wherever required.

Use of Estimates The preparation of the financial statements requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities and the reported income and expenses of the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable.

Actual results could differ from the estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialized.

Revenue Recognition a) Entrance Fees from Members Entrance Fee received from members is credited to General Fund. b) Student Registration Fees Registration Fees received from students is recognized as revenue income as and when the student is enrolled.

c) Annual Membership Fees Annual Membership Fees is recognized in the year to which it pertains. d) Tuition Fees Revenue in respect of Postal and Oral Tuition Fees are recognized as and when the student is enrolled.

e) Sale of Publications Revenue in respect of sale of publications is recognized when such publications are transferred to a user for a price. f) Examination Fees Examination Fees is recognized for the concerned term(s) to which it pertains.

g) Programme Fees Revenue from Programme Fees is recognized as and when such activity is undertaken. h) Interest Interest income in respect of fixed deposits with Banks is recognized on accrual basis taking into account the amount accrued at the applicable rates.

i) Investment Income Income from Investments is recognized as and when the right to receive the same is established.

Expenditure[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 The expenditure is recognized on accrual basis including expenses related to postal and oral coaching except in the

following cases: a) The Annual Grants to Chapters are recognized as and when disbursed. b) Election expenses are recognized in the financial year in which it is incurred.

Property, Plant and Equipment Property, plant and equipment are stated at cost less accumulated depreciation and net of impairment, if any. Cost comprises the purchase price and any other cost, attributable to bringing the asset to its working condition for its intended use.

Intangible Assets Intangible Assets being computer software are carried at cost less accumulated amortization and net of impairment, if any.

Capital Work in Progress Expenditure incurred on construction of assets which is not ready for their intended use is carried at cost less impairment, if any, under Capital Work in Progress.

Depreciation/Amortization a) Depreciation on Property, plant and equipment and amortization of Intangible Assets is provided/made on Written Down Value Method at the rates prescribed as per Income Tax Act.1961.

b) Book Value of Leasehold land including premium paid thereon are amortized on straight line basis over the Lease period. The ground rent if any, are recognized as expense in the year for which such charges are due or payable.

c) Library books are depreciated at 40% in the year of purchase.

Investments Long term investments are stated at cost. However, when there is a permanent decline in the value of long term investments, carrying amount is reduced to recognize the decline.

Inventories Publication stock, Study Materials and Paper Stock including Prospectus stock etc. are valued at lower of Cost or Net Realizable Value. Cost of Publications and that of Study Materials is determined on Weighted Average basis and cost of paper is determined on First-In-First-Out (FIFO) basis.

Provisions, Contingent Liabilities and Contingent Assets a) A provision is recognized: - i) when there is present obligation as a result of past event; ii) it is probable that an outflow of resources embodying economic benefit will be required to settle the obligation; and iii) a reliable estimate can be made of the amount of obligation.

b) No provision is recognized for: i) any possible obligation that arises from past events and the existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Institute;

ii) any present obligation that arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or a reliable estimate of the amount of obligation cannot be made.

Such obligations are disclosed as Contingent Liabilities. These are assessed at regular intervals and only that part of the obligation for which an outflow of resources embodying48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] economic benefits is probable, is provided for except in extremely rare circumstances where no reliable estimate can be made.

Contingent assets are neither recognized nor disclosed in the financial statements.

Foreign Currency Transactions Transactions in foreign currency are denominated at the exchange rate prevailing on the transaction date.

Monetary items are reported by using the closing rate prevailing at the Balance Sheet date. Differences in the exchange rate arising on the settlement of monetary items initially recorded/reported are recognized as income /expense, as the case may be, in the Statement of Income and Expenditure, in the period in which it arises.

Employee Benefits a) Short term benefit:

The short term employee benefit is recognized as expense when claimed during the period. Unclaimed amount is provided for. b) Post-employment benefit Post-Employment benefit such as Provident Fund, Gratuity, Leave Encashment etc. have been provided for as applicable to Head Quarter, Regional Councils and Chapters.

Impairment of Assets The carrying value of assets at each Balance Sheet date is reviewed for impairment. Impairment is recognized, if the carrying amount of these assets exceeds their recoverable amount.

Taxes on Income The Institute has been granted exemption from Income Tax under section 12A read with section 11 of the Income Tax Act,1961, as such no provision for income tax is made and no provision for deferred tax asset and liability is considered necessary.

Prior Period income/expenditure Prior period items which arise in the current period as a result of errors or omissions in the preparation of financial statements in one or more prior periods are separately disclosed in the Statement of Income and Expenditure.

B. NOTES TO ACCOUNTS

1. Basis of Consolidation The consolidated financial statements of the Institute are prepared considering Head Quarter Kolkata, New Delhi Office, four Regional Councils and eighty-five Chapters. Out of which the financial statements of one Regional Council namely NIRC is unaudited and two Chapters namely Bharuch-Ankleshwar and Indore Dewas are unaudited.

Financial statements of twenty-eight Chapters namely, Jabalpur, Mangalore, Agartala, Kutch- Gandhidham, Warangal, Bokaro Steel City, Chandigarh-Panchkula, Raipur, Sathavahana, Jajpur-Keonjhar, Dehradun, Vindhyanagar, Jamshedpur, Faridabad, Singrauli, Kharagpur, Ghaziabad, Naihati-Ichapur, Patna, Rajpur, Sambalpur, Kota, Serampore, Patiala, Balasore, Karnal-Panipet, Muzaffarpur and Shimla are not included in consolidated financial statements during current year, having not been received. However, previous year’s figures of the consolidated financial statements include the previous year’s figures wherever available of these chapters (Refer – Annexure I).

Rewari Chapter was constituted as on 13th February, 2023 vide notification number G/82(136)/02/2023. As informed by the Rewari Chapter that there were no accounts transactions including receipts and payment related to chapter till 31st March, 2023.

2. With respect to Head Quarter a) Contingent Liability (to the extent not provided for)[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 49 i) The Service Tax demand of Rs. 5,01,68,756/- (Previous Year Rs.5,01,68,756/-) along with applicable interest penalty of Rs. 5,01,68,756/- (Previous Year Rs.5,01,68,756/-) as per Finance Act, 1994 RW CGST Act, 2017 against which a sum of Rs.37,62,657/- (Previous Year Rs.37,62,657/-) being 7.5% of the demand has been paid and shown under the head “Loans and Advances”. The Institute has filed an appeal against the demand which is yet to be adjudicated.

ii) As per policy, medical expenses are reimbursed to the employees on submission of bills, subject to limits specified in the policy. As per the terms of the policy the unutilized balance can be accumulated for a period of 4 years. As on 31st March, 2023, the unutilized balance lying to the credit of the employees amounting to Rs.

23,30,216/- (Previous Year Rs. 24,93,247/-). b) Exemption in respect of Income Tax has been granted under Section 12A read with Section 11 of the Income Tax Act, 1961, Accordingly, no provision for income tax has been made. No provision for Deferred Tax Assets and Liability is considered necessary.

c) All Prize Funds maintained by the Institute have been incorporated in the accounts together with relevant investments in Fixed Deposit thereof. The funds have been sponsored by the different donors.

d) Fixed Deposits of Rs. 3,68,33,32,798/- (Previous Year Rs. 3,27,02,93,495/-) includes Rs.

60,24,021/- (Previous Year Rs. 58,65,351/-) for Misc. prize and other fund respectively. e) Other Advances include Rs. 1,36,097/- (Previous Year Rs.1,36,097/-) due from former Council Member owing to disallowances by the MCA, Govt. of India and presently the matter is subjudice.

f) Statutory Audit Fees (inclusive of GST) Rs. 5,86,869/- (Previous year Rs. 5,06,869/-) - Excluding Statutory Audit Fees in respect of Regions and Chapters. g) Provident Fund contributions are made to “The Institute of Cost Accountants of India Employees Provident Fund Trust.” h) The liability in respect of Gratuity, as per Payment of Gratuity Act, 1972 (as amended) is recognized on the basis of contribution made to the LICI against the Group Gratuity Policy.

i) The liability in respect of leave encashment is recognized on the basis of contribution made to an Approved Leave Encashment Fund maintained with the LICI. j) Construction of Navi Mumbai Centre Excellence building at Belapur, Navi Mumbai on the leasehold plot taken from CIDCO was started in the year 2012-13. The tender for the said construction was given to Gulraj Construction Pvt Ltd in 2013.As per the decision of the Council, construction work of the building was stopped in the year 2015. The super structure of the building consisting of ground plus 3 floors was completed.

Due to this stoppage of the construction works Gulraj Construction, Civil Contractor of the project filed a case before the Hon'ble Arbitrator, Bombay claiming an amount of Rs.

4,70,40,914/- from the Institute for their loss of profit, overhead, escalation of cost due to time overrun of the project in the year 2017-18. th Subsequently, an award of Rs. 81,48,937/- + interest @ 18% per annum from 7 May, th 2021 was passed by the Arbitral Tribunal on 7 April, 2021 payable to Gulraj Construction.

An appeal against the said Arbitral award has been filed by the Institute before the Bombay High Court. The matter is yet to be adjudicated.

An amount for Rs 81,48,937/- is provided under “Liabilities for Expenses” in the accounts for the year F.Y 2022-23. k) The Institute had availed the services of AON Consulting Pvt Ltd (AON) for conducting online th examination of December, 2022 Term. The 338 Examination Committee in its meeting held on50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] th 14 January, 2023 noted material breach of the Contract in providing the satisfactory service by AON and has withheld payment amounting to Rs. 13,99,40,122/- (inl. GST).

Since there has been a material breach on part of AON, the final liability will be assessed on the outcome of the final settlement meeting with the AON. The amount has been fully provided for in the books of accounts.

l) TCS-ION had been engaged by the Institute to conduct online Intermediate and Final th Examination of December 2021 term. As noted by the 334 Council in its meeting held on nd th th 22 January, 2022 which was concluded on 7 March, 2022 and the 335 Examination th Committee in its meeting held on 7 March, 2022 the services of TCS-ION were not satisfactory for which the final examination of the Institute for December 2021 was delayed and had to be rescheduled and conducted in a phased manner.

As per the approval from the Examination Department, it was decided to pay 50% of the billed amount and withheld the remaining 50% amount of Rs. 10,26,59,280/- (excl GST). TCS-ION has served a legal notice dated 15th March 2023 demanding a payment of Rs. 12,52,44,320/- Since there has been a material breach on part of TCS-ION, the final liability will be assessed based on the final outcome of the case. The amount has been fully provided for in the books of accounts.

th m) The Council at its 336th meeting held on 20 May, 2022 at Headquarters approved the transfer of Rs 5,00,00,000/- to ‘Members Benevolent Fund ‘from surplus of FY 2021-22 as recommended by the Finance Committee and Executive Committee.

n) Investments (Not held in the name of the Institute) i) Investments in Insolvency Professional Agency of ICAI include 6 shares of Rs. 10/- each not held in the name of the Institute but in the names of nominees of The Institute of Cost Accountants of India.

ii) Investments in ICMAI Registered Valuers Organisation include 1 share of Rs. 10/- each not held in the name of the Institute but in the names of nominees of The Institute of Cost Accountants of India.

o) Amount of Rs. 36,35,000 released during the FY 2020-21 is still lying as “Advance for Pune Building” under the head “Loans & Advances” due to pending land transfer in the name of Head Quarter. st p) Based on the available information with the Institute as at 31 March, 2023, there is no amount including Interest thereon payable to Micro Enterprises and small Enterprises as defined under “The Micro, Small and Medium Enterprises Development Act, 2006”, as amended.

q) The year-end balances of trade receivables, trade payables, loans and advances etc. are subject to balance confirmations from respective parties.

3. WIRC a) Letter has been issued by WIRC for confirmation of accounts in respect of accounts receivables, loans & advances and current liabilities to the respective agencies on selective basis including HQ and Chapters and Balances are subject to confirmation.

b) Claims receivable from FDAPL of Rs 63,00,000/- as appearing in Schedule 3 – Current Assets, is also considered fully recoverable. c) The amount of provisions for recoverable of Rs 4,20,707/- – Current Liabilities to be written back on being approved by the AGM since not payable. Similarly, the same amount is incorporated in the Headquarter Account as receivable which also needs to be written off subject to approval by the AGM.

d) The Council has adopted a Group Gratuity Scheme with the LIC of India. However, in absence of st actuarial valuation of gratuity liability by LIC of India as on 31 March, 2023, the actual payment of[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 51 the premium and the differential of the fund value as gratuity provision appearing in Schedule I – “Employee Expense”. During the year, total amount of Rs.

19,29,213/- has been paid to retiring staff viz. Mr. D.G. Vanjari.

4. EIRC a) The Institute of Cost Accountants of India, Eastern India Regional Council (EIRC) had entered into a rent agreement with SBI, Harish Mukherjee Road branch located on the ground floor of the EIRC building for the period beginning from 1st April, 2019 to 31st March, 2024.Consequently, EIRC had raised invoices as well as collected rent for the period beginning from April, 2021 to August, 2021 @ of Rs. 1,60,000/- p.m. In accordance with the letter issued by the Secretary of the Institute (Secretary to the Council), EIRC neither raised any invoice against the rent nor collected any amount from SBI from the period beginning from September, 2021 to March, 2023. Further, GST amount for the period beginning from April, 2021 to August, 2021 has not been remitted by the SBI and the same has been shown in Sundry Debtors Account. It is pertinent to note that the Secretary in the letter th had termed the relevant agreement as "void ab initio". The Secretary as per his letter dated 7 July, 2022 has communicated to vacate the premises. No response has been received so far from SBI.

b) The following amount has been debited to the prior period expenses during the year: Car Hire Charges and TA, DA Council Member: Rs. 72,270/- c) Sundry Creditors amounting to Rs. 8,109/- being unclaimed for long period is written back.

d) Liability for Expenses towards Contribution to PF amounting to Rs. 56,672/- was outstanding more than 10 years written back as there is no claim from PF department as on date. e) Liabilities for Expenses amounting to Rs.74,28,099/- being unidentified for more than 10 years is written back.

f) Investor Awareness Programme amounting to Rs. 28,450/- being unidentified for more than 10 years is written back. g) Govt. Scholarship amounting to Rs. 1,66,251/- being unidentified and unclaimed for more than 10 years is written back.

h) Earnest Money Deposit amounting to Rs.3,32,335/- being unidentified and unclaimed for more than 10 years is written back. i) Contingent Liability- A legal suit has been filed by some ex-contractual employees against EIRC of the Institute of Cost Accountants of India some times in the year 2014, which is still pending. Status has not changed during the year. Necessary effect, if any, will be provided in the accounts after the closure of the case and as per final verdict.

st j) In TDS Receivable account balance of Rs. 6,59,385/- is appearing as on 31 March, 2023.

This would be thoroughly reconciled with reference to the physical TDS certificates as well as actual deposits to the department in the name of the Institute from Income Tax Portal.

5. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of financial statements.

6. Previous year’s figures have been regrouped and rearranged wherever necessary to conform to the current year’s classification/disclosure.

Signatures to Notes 1 to 20 CMA Arnab Chakraborty CMA Kaushik Banerjee Director - Finance Secretary CMA Rakesh Bhalla CMA Vijender Sharma Vice President President

Place: Kolkata52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]

Date : 21st July, 2023 ANNEXURE-I (Refer Note 1 of Notes to Accounts) THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATUS OF RECEIPT OF ANNUAL ACCOUNTS FOR THE F.Y. 2022-23 WESTERN REGION SOUTHERN REGION NAME NAME SL.NO. SL.NO S .

S WESTERN INDIA REGIONAL COUNCIL SOUTHERN INDIA REGIONAL COUNCIL 1 1 Ahmedabad Chapter of ICMAI Bangalore Chapter of ICMAI 2 2 Aurangabad Chapter of ICMAI Cochin Chapter of ICMAI 3 3 Baroda Chapter of ICMAI Coimbatore Chapter of ICMAI 4 4 Bhilai Chapter of ICMAI Erode Chapter of ICMAI 5 5 Bhopal Chapter of ICMAI Godavari Chapter of ICMAI 6 6 Bilaspur Chapter of ICMAI Hyderabad Chapter of ICMAI 7 7 Goa Chapter of ICMAI Kottayam Chapter of ICMAI 8 8 9 Indore-Dewas Chapter of ICMAI Madurai Chapter of ICMAI 9 Jabalpur Chapter of ICMAI # Mangalore Chapter of ICMAI # 10 10 Kalyan-Ambarnath Chapter of ICMAI Mettur-Salem Chapter of ICMAI 11 11 Kolhapur-Sangli Chapter of ICMAI Mysore Chapter of ICMAI 12 12 Kutch-Gandhidham Chapter of ICMAI # Nellai-Pearl City Chapter of ICMAI 13 13 Nagpur Chapter of ICMAI Nellore Chapter of ICMAI 14 14 Nasik-Ojhar Chapter of ICMAI Neyvelli Chapter of ICMAI 15 15 Navi Mumbai Chapter of ICMAI Palakkad Chapter of ICMAI 16 16 Pimpri–Chinchwad–Akurdi Chapter of ICMAI Pondicherry Chapter of ICMAI 17 17 Pune Chapter of ICMAI Ranipet-Vellore Chapter of ICMAI 18 18 Raipur Chapter of ICMAI # Thrissur Chapter of ICMAI 19 19 Surat-South Gujarat Chapter of ICMAI Tiruchirapalli Chapter of ICMAI 20 20 Vapi-Daman-Silvassa Chapter of ICMAI Trivandrum Chapter of ICMAI 21 21 Vindhyanagar Chapter of ICMAI # Ukkunagaram Chapter of ICMAI 22 22 23 Solapur Chapter of ICMAI Vijayawada Chapter of ICMAI 23 24 Bharuch Ankleshwar Chapter of ICMAI Visakhapatnam Chapter of ICMAI 24 Hosur Chapter Chapter of ICMAI 25 Singrauli Chapter of ICMAI # 25 Kozhikode Malappuram Chapter of ICMAI 26 27 Warangal Chapter of ICMAI # 28 Sathavahana Chapter of ICMAI # 29 Tirupati Chapter of ICMAI 30 Dindigul Chapter of ICMAI[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 53 EASTERN REGION NORTHERN REGION NAMES NAMES SL.NO. SL.NO.

1 EASTERN INDIA REGIONAL COUNCIL 1 NORTHERN INDIA REGIONAL COUNCIL 2 Agartala Chapter of ICMAI # 2 Agra-Mathura Chapter of ICMAI 3 Asansol Chapter of ICMAI 3 Ajmer-Bhilwara Chapter of ICMAI 4 Bokaro Steel City Chapter of ICMAI # 4 Allahabad Chapter of ICMAI 5 Bhubaneswar Chapter of ICMAI 5 Chandigarh-Panchkula Chapter of ICMAI # Cuttack Jagatsinghpur Kendrapara Chapter of 6 6 Dehradun Chapter of ICMAI # ICMAI 7 Dhanbad-Sindri Chapter of ICMAI 7 Faridabad Chapter of ICMAI # 8 Durgapur Chapter of ICMAI 8 Ghaziabad Chapter of ICMAI # 9 Guwahati Chapter of ICMAI 9 Gorakhpur Chapter of ICMAI 10 Hazaribag Chapter of ICMAI 10 Gurgaon Chapter of ICMAI 11 Howrah Chapter of ICMAI 11 Hardwar-Rishikesh Chapter of ICMAI 12 Jajpur-Keonjhar Chapter of ICMAI # 12 Jaipur Chapter of ICMAI 13 Jamshedpur Chapter of ICMAI # 13 Jalandhar Chapter of ICMAI 14 Kharagpur Chapter of ICMAI # 14 Jammu Chapter of ICMAI 15 Naihati-Ichapur Chapter of ICMAI # 15 Jhansi Chapter of ICMAI 16 Patna Chapter of ICMAI # 16 Jodhpur Chapter of ICMAI 17 Rajpur Chapter of ICMAI # 17 Kanpur Chapter of ICMAI 18 Ranchi Chapter of ICMAI 18 Kota Chapter of ICMAI # 19 Rourkela Chapter of ICMAI 19 Lucknow Chapter of ICMAI 20 Sambalpur Chapter of ICMAI # 20 Ludhina Chapter of ICMAI 21 Serampore Chapter of ICMAI # 21 Naya Nangal Chapter of ICMAI 22 Siliguri-Gangtok Chapter of ICMAI 22 Noida Chapter of ICMAI 23 South Orissa Chapter of ICMAI 23 Patiala Chapter of ICMAI # 24 Talcher-Angul Chapter of ICMAI 24 Udaipur Chapter of ICMAI 25 Dhuliajan Chapter of ICMAI 25 Bikaner Jhunjhunu Chapter of ICMAI 26 Chandrapura Chapter Chapter of ICMAI 26 Karnal Panipet Chapter of ICMAI # 27 Bankura Chapter of ICMAI 27 Sonipet Chapter of ICMAI 28 Balasore Chapter of ICMAI # 28 Srinagar Chapter of ICMAI 29 Patna Sheb Chapter of ICMAI 29 Meerut Chapter of ICMAI 30 Muzaffarpur Chapter of ICMAI # 30 Saharanpur Chapter of ICMAI 31 Bewar Chapter of ICMAI 32 Shimla Chapter of ICMAI # 33 Riwari Chapter Chapter of ICMAI # Not included during current year, as the finance statements have not been received 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.