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Date: 2020-09-30 Category: Extra Ordinary State: Union Government Country: India

In pursuance of Sub Section 5 of Section 18 of the Cost and Works Accountants Act

Issued by Institute of Cost Accountants of India · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document publishes the Annual Report of the Council of the Institute of Cost Accountants of India and the Audited Accounts of the Institute for the year ended March 31, 2020. It details the institute's activities, achievements, and financial standing. The report includes directorate reports, committee activities, and financial statements. Key Points / Main Content: * **Directorate of Examination:** * Examinations were conducted twice (June and December) for Foundation, Intermediate, Final, and Diploma courses. * June 2019: 125 centers, 55,141 examinees. * December 2019: 133 centers, 70,715 examinees. * **Directorate of Studies (D.O.S.):** * Study materials were amended for Intermediate and Final levels. * Supplementary study materials were provided for taxation, law, and cost audit exams. * Workbooks and Mock Test Papers (MTP) were uploaded for all levels. * Webinars were conducted, and monthly E-bulletins were released. * Online Mock Test Portal for foundation students is now available in website. * Multiple Choice Questions are uploaded for Foundation, Intermediate Final level * **Board of Advanced Studies:** * Released Advanced Studies e-Bulletin, Volume 2 No. 1, March 2020. * Conducted the first batch of SAP FICO Power User Course Pan India from December 26, 2019. * Launched Online Certificate Course in Data Analytics for Finance Professionals in July 2020. * **Professional Development/CPD Directorate:** * CMAs included on Institutes representation Reserve Bank of India * Cost Accountants considered for appointment as Arbitrator under "The Arbitration Conciliation Amendment Act 2019." * Unique Document Identification Number UDIN was made mandatory to be mentioned on every document certifiedattested by Practicing Cost AccountantsCMAs w.e.f., 1st October 2019. * **Journal Publications:** * The Management Accountant Journal indexed at Index Copernicus and Jgate with a Global Impact and Quality factor 2015:0.563. * Special columns included Statutory Updates, Digital Transformation, Memory Lane, and Health Tips. * **Banking, Financial Services and Insurance Department:** * Launch of courses on Certificate Course on Credit Management of Banks, Concurrent Audit of Banks and Treasury and Forex Management * Conducted WEBINTs, released Guidance Notes, and performed online surveys on MSMEs. * Launched BFSI Portal and participated in ASSOCHAM programs and webinars. * **Information Technology Department:** * Used IT to improve efficiency, service delivery, and stakeholder interaction. * Provided web-based video conferencing, online classes, and event attendance tracking. * Verification of Twitter Handle and Facebook Page. * Redesigning and creation of Portal HRIS * **Members in Industry Committee:** * Initiated programs to highlight the role of CMAs in various industries. * **International Affairs Department:** * South Asian Federation of Accountants (SAFA) * Confederation of Asian and Pacific Accountants (CAPA) * **Financial Matters:** * Auditor's report indicates some concerns regarding title deeds, asset registers, physical verification, and internal audits. * Financial statements include balance sheets, income and expenditure accounts, and cash flow statements. * Notes to accounts detail the institute's funds, liabilities, assets, and accounting policies. Impact Analysis * **Members of the Institute:** * Impact: The report provides insight into the activities, achievements, and financial status of the institute, which may affect member perceptions and engagement. UDIN was made mandatory to be mentioned on every document certifiedattested by Practicing Cost AccountantsCMAs w.e.f., 1st October 2019. * Action Required: Stay informed about the institute's activities and participate in relevant programs. * **Students:** * Impact: The report details examination schedules, study resources, and career counseling programs. * Action Required: Utilize the resources provided by the Directorate of Studies, participate in mock tests, and attend career counseling programs. * **Council and Committees:** * Impact: The report holds the council accountable for the institute's performance and provides insights for future planning. * Action Required: Review the report, address the concerns raised in the auditor's report, and plan future activities based on the insights gained. * **Government and Regulatory Bodies (RBI, IRDA, SEBI):** * Impact: The report provides information on the institute's compliance with regulatory requirements and its role in the financial sector. * Action Required: Review the report and take necessary actions based on the findings related to regulatory compliance. * **Corporate Sector/Industry Leaders:** * Impact: The report highlights the role of CMAs in various industries, which may influence hiring decisions and industry partnerships. * Action Required: Stay informed about the skills and expertise that CMAs bring to the table.

Key Entities Referenced

New Delhi: The city where the notification was published. Cost and Works Accountants Act, 1959: The governing law under which the Institute of Cost Accountants of India operates. Institute of Cost Accountants of India: The main organization discussed in the policy document. Council of the Institute: Governing body of the Institute of Cost Accountants of India. RBI 2019-2069 DGBA.GBD.No.64831.12.007201920: A circular number from the Reserve Bank of India related to including Cost Accountants for Certifying Agency Commission Furnishing Reconciliation Certificate. Arbitration Conciliation Amendment Act 2019: Act for appointment of arbitrator. ICMA Bangladesh: Training Programme for members of ICMA Bangladesh South Asian Federation of Accountants: International affairs department
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-06102020-222261 xxxGIDHxxx CG-DL-E-06102020-222261 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 399] नई दिल्ली, बुधवार, जसतम्ब र 30, 2020/ आज‍व न 8, 1942 No. 399] NEW DELHI, WEDNESDAY, SEPTEMBER 30, 2020/ ASVINA 8, 1942 fn bfaLV~V;Vw vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k ubZ fnYyh] 29 flrEcj] 2020 l-a th@19&lhMCY;w,@9@2020-&ykxr vkSj ladeZ ys[kkiky vf/kfu;e] 1959 dh /kkjk 18 dh mi /kkjk 5 ds vuqlj.k esa] dkmafly vkWQ n bfaLV~V;Vw dh 31 ekpZ] 2020 dks lekIr o”kZ dh okf”kZd fjiksVZ vkSj bl bafLV~V;Vw ds ys[kkijhf{kr ys[kks a dks vke lpw uk d s fy, ,rn~}kjk idz kf’kr fd;k tkrk gSA dkSf’kd cuthZ] lfpo 61oha] okf”kdZ fjiksVZ] 2019&20 n dkmafly vkWQ bfaLV~V;Vw vkWQ dksLV vdkmaVasVl vkSj bfaM;k dks bfaLV~V;Vw ds foHkkxks]a lfefr;ks a {ks=ks a vkSj pSIVjks a dh miyfC/k;ks a vkSj fØ;kdykiks a dks n’kkZrs g,q 61oha okf”kdZ fjiksVZ iLz rqr djr s g,q [k’q kh gks jgh gAS laf{kIr okf”kZd fjiksVZ 2019&20  ijh{kk funs’kky; QkmaMs’ku bUVjehfM,V vfare vkSj fMIykes k ikB~;Øeks a ds fy, o”kZ esa nks ckj vFkkZr twu ekg esa vkSj fnlacj ekg es a ijh{kk vk;ksftr dh xbZA ijh{kk dk vk;kstu twu] 2019 esa 3 fons’kh dsUnzks a lfgr 125 ijh{kk dsUnzks a esa vkSj fnlacj] 2019 es a 3 fons’kh dsUnzksa lfgr 133 ijh{kk dsUnzks a esa fd;k x;k FkkA dqy feykdj twu] 2019 dh vof/k ijh{kk esa 55]141 ijh{kkFkhZ vkSj fnlacj] 2019 dh vof/k dh ijh{kk esa 70]715 ijh{kkFkhZ mifLFkr g,q FksA ijh{k.k lfefr ds v/;{k vkSj lnL;ks a rFkk lHkh lacaf/kr lfØ; lg;ksx ls ijh{kk ds ifj.kke fu;r le; ij vkSj ekudks a dk ikyu djrs g,q fcuk fdlh leL;k ds idz kf’kr fd, x,A 4641GI/20 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]  v/;;u funs’kky; ¼Mh- vk-s ,l½ v/;;u funs’kky; ¼Mh- vk-s ,l-½ dks Nk=ks a ls lacfa/kr fØ;kdyki lkSai s x, gS vkSj ;g ge’s kk cgs rj dju s dk iz;kl djrk gSA oreZ ku es a bldh pkj ‘kk[kk, a gSa % ¼d½ ‘kS{kf.kd ¼[k½ i’z kklfud ¼x½ dSfj;j ijke’kZ vkSj ¼?k½ ifz’k{k.k ,o a fu;qfDrA  x.q koRrkijd l/q kkjks a d s tf+j, {kerk fuekZ.k ds fy, fd, x, iz;kl % i. yxHkx lHkh iis jks a ¼bVa jehfM,V vkSj vafre Lrjks a ij½ d s fy, v/;;u lkexhz es a l’a kksf/kr fd, x,(+ ii. vkxkeh ijh{kkvksa ¼iRz ;{k vkSj vizR;{k djk/kku] dkuwu vkSj ys[kks]a ykxr ys[kk ijh{kk ds laca/k esa½ ds fy, vuqijw d v/;;u lkefx;z ka( iii. lHkh isijksa ds fy, ¼QkmaMs’ku] bVa VjehfM, vkSj vafre Lrjksa ds fy,½ bfaLV~V;Vw dh osclkbV ij odZ cqd viykMs dh xb(Z iv. QkmaMs’ku] bVa jehfM,V vkSj vafre Lrjks a d s fy, ekWd VsLV isij ¼,e Vh ih½( v. pqfuank fo”k;ks a vkSj VkWfid ij ‘kS{kf.kd vkSj vkS|ksfxd nkus ks a l s fo’ks”kKks a }kjk cfscukj( vi. QkmaMs’ku] bVa jehfM, vkSj vafre Lrjks a d s fy, ekfld b&Z cqysfVu( vii. QkmaMs’ku d s fo|kfFkZ;ks a d s fy, vkWuykbu ekWd VsLV iksVZy vc osclkbV ij miyC/k gSA viii. QkmaMs’ku] bVa jehfM,V vkSj vafre Lrjks a d s fy, cgq fodYih; i’z u viyksM fd, x,A  lh ,e , dSfj;j dkmaflfyax izkxs kze ¼2019&2020½  fo|kfFkZ;ks a dks lgk;rk los k  lkekftd ftEesnkfj;ka  IyslesaV dk;ØZ e ¼2019&2020½  ikz|ksfxd ifz’k{k.k fØ;kdyki ¼2019&2020½  cksMZ vkWQ ,MokaLM LVMht  cksMZ vkWQ ,MokaLM LVMht us ,MokaLM LVMht b Z cyq sfVu&[kMa & 2 la- 1] ekpZ 2020 dks tkjh fd;kA  ,MokaLM LVMht funs’kky; us 9 LFkkuks a ij fnYyh] eqEcbZ] pSUubZ] dksydkrk] i.q k]s vgenkckn] gSnjkckn] caxy#q vkSj t;iqj esa ,d lkFk 26 fnlacj] 2019 ls dkaVDs V Dykl d s ek/;e ls ,l,ih & ,QvkbZlhvks ikoj ;tw j dkslZ ius bfaM;k dk iFz ke cSp vk;ksftr fd;kA  foÙk laca/kh i’s ksojksa ds fy, MkVk fo’ys”k.k esa vkWuykbu iez k.k i= ikB~;Øe nks yxkrkj cSp esa tqykbZ] 2020 es a lQyrkiow dZ vk;ksftr fd, x,A  is’ksoj fodkl vkSj lh ih Mh funs’kky;  ljdkjh] ih ,l ;w] cSadks a vkSj vU; laxBuks a dk ifzrfuf/kRo  lh ,e , dks ‘kkfey fd;k x;k  Hkkjrh; fjto Z cSad[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3 Hkkjrh; fjtoZ cSad us fnukad 25-09-2019 ds ifji= la- vkjchvkb@Z 2019&20@69 & Mhthch,- thchMh- la- 648@31-12- 2007@ 2019&20 fnukad 25-09-2019 ds rgr ykxr ys[kkdkjksa dks Þ,tsla h deh’ku QfuZf’kax fjdkmaflys’ku lfVZfQdsVÞ ds fy, ‘kkfey fd;k x;k gS  vkfoVZ ª’s ku ,Ma dkamflys’ku ¼l’a kks/ku½ vf/kfu;e] 2019 ykxr ys[kkdkjks a dks fnukad 9 vxLr] 2019 dh Hkkjr dh jktif=r vf/klpw uk esa ÞvkfoVZ ª’s ku ,Ma dkamflys’ku ¼la’kks/ku½ vf/kfu;e] 2019Þ ds rgr e/;LFk ¼vkfoVZ ªVs j½ ds :i eas fu;Dq r djus ds fy, fopkj fd;k tkrk gSA  bfaLV~V;Vw vkWQ ,Dpqvjht ijh{kk d s fy, ioz ’s k %  ;fwud MkD;weaVs ’s ku vkbMsfVfQds’ku uacj ¼;w Mh vkb Z ,u½ fnukad 1 vDVcw j] 2019 ls i’s ksoj dkWLV vdkamVasVl~ @ lh ,e , }kjk izR;ds iez kf.kr@ lR;kfir nLrkots ij ;wfud MkD;weaVs vkbMsfaVfQds’ku uacj ¼;w Mh vkb Z ,u½ dk mYys[k djuk vfuok; Z fd;k x;k Fkk!  vfuok; Z {kerk fuekZ.k izf’k{k.k ¼,e lh ch Vh½ vU; igyas  vkb Z lh ,e , caxykns’k d s lnL;ks a d s fy, ifz’k{k.k dk;ØZ e  9oka yanu Xykcs y dacs’a ku d s fy, vkb Z vk Mh d s lkFk lg;ksx  lh ,e , vgrZ k dh oSf’od ekU;rk  dksfoM&19 d s pyrs ykWdMkmu ds pj.k d s nkSjku igy dh xbAZ  ,e ,l ,e bZ dh leL;kvks a vkSj lq>koks a dk mYys[k djr s g,q Kkiu  ,e ,l ,e bZ gYs i MsLd  b&Z yfu±x fØ;kdykiks a vFkkZr ofscukj vkSj osfcVa es a of`)  tuZy vkSj idz k’ku funs’kky; fu;fer fØ;kdyki  tuZy dk idz k’ku le; ij fd;k tk jgk gSA  eSustesaV vdkmaVasV tuZy dks MaMsDl dkWijfuDl vkSj ts&xVs ij lwphc) fd;k x;k gSA bldk oSf’od izHkko vkSj x.q koÙkk dkjd ¼2015½%0563 ij Hkh iHz kko gSA  ikBdks a d s ykHk d s fy, tuZy esa lkafof/kd viMsV] fMthVy VªkalQkesZ’ku] Mkmu n eseksjh ysu vkSj gSYFk fVIl tSls fo’ks”k dkWye ‘kkfey djus ds fy, Hkh i;z kl fd, x, gaSA  vda dks vf/kd ykHkdj vkSj izsjd cukus ds fy, geu s gky dh le; dh egRoiw.kZ bosaV ls lacfa/kr fo’ks”k ys[k Hkh ‘kkfey fd;k FkkA  MksjesaV ,u ,e ts ds iuq #)kj ds fy, vfHk;ku pyk;k x;k vkSj bl i;z kl ls dkQh ,u ,e ts lfØ; gks x, gSaA4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]  cSadks]a vkj ch vkbZ] vkb Z vkj Mh ,] lsch] chek daifu;ks a vkSj fofHkUu vU; m|ksxks a ds izeq[kks a ds fy, laiwjd ¼daIyheUs Vjh½ ifzr;ka izLrqr djus ds fy, dkjiksjsV MkVkcsl dks vkof/kd :i ls viMsV fd;k tk jgk gSA bll s gea s gekj s tuZy dh cktkj es a fLFkfr dks lq/kkju s es a enn feyrh gSA  {ks=ksa vkSj pSIVjks a dks bosVa @ QksVks a ds fy, fu;fer lEidZ fd;k tkrk gS vkSj blls geas gj vda esa laLFkku ds yxHkx lHkh {ks=ks a l s fofHkuu ub&Z ubZ tkudkjh ‘kkfey dju s es a enn feyrh gSA fjlpZ cyq sfVu & bafLV~V;Vw ds frekgh tuyZ dh Js”B tuks a }kjk leh{kk ¼vkb,Z l,l,u 22309241½ fjlpZ cyq sfVu [kaM 44] la- IV] tuojh] 2019( [kaM & 45] la- I rFkk II] vizSy vkSj tqykbZ] 2019 izdkf’krA nksuks a ds fy, dksbZ Fkhe ugha FkhA [kaM 45 la- III vkSj IV vDVwcj] 2019 vkSj tuojh] 2020] fcuk Fkhe dk vda ‘kh?kz idz kf’kr fd;k tk,xkA  cSafdxa ] foÙkh; lsok,a vkSj chek foHkkx  cSadks a ds _.k icz /a ku] cSadks a dh leorhZ ys[kk ijh{kk vkSj Vªts jh ,oa QkjDs l icz /a ku ij iez k.ki= ikB~;Øe ds laca/k esa ikB~;Øeks a dh ‘k#q vkr %  cSadks a ds _.k icz /a ku ij izek.ki= ikB~;Øe  ocs bUVl~ dk vk;kstu  ch ,Q ,l vkb Z Øksfudy  xkbMsla ukVs tkjh djuk  ,e ,l ,e bZ ij vkuykbu loZs  vkbvZ kjMh,bZ dks lq>ko  ch,Q,lvkbZ MkVkcls  lkotZ fud {ks= vkSj futh cSadks a d s VkWi izc/a ku d s lkFk cSBd  chek {ks= es a fofHkUu izeq[kks a d s lkFk cSBd  Hkkjrh; cSad l?a k d s vf/kdkfj;ksa d s lkFk cSBd  bfaLV~V;Vw vkWQ caSfdax ilZuy lyDs ’ku ds vf/kdkfj;ksa ds lkFk cSBd  Hkkjrh; fjto Z cSad d s VkWi vf/kdkfj;ks a d s lkFk cSBd  bfaLV~V;Vw d s caSfdax] foÙkh; lsok,a vkSj chek iksVZy dh ‘k#q vkr  ,lkspes dk;ØZ e d s lkFk Hkkxhnkjh  bfaM;u pSEcj vkWQ dkelZ d s lkFk ofscukj[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5  v/;{k dk dk;kZy;  oSf’od lEesyu 2020  ea=ky;ks]a ljdkjh foHkkxks a vkSj ,tsfal;ks a d s lkFk i=kpkj  v/;[k vkSj mik/;{k dks rduhdh lgk;rk  bfaLV~V;Vw dh lHkh iez q[k bosVa d s fy, lgk;rk  lwpuk izkS|ksfxdh foHkkx bfaLV~V;Vw us u dsoy fgrdkjdks a dks {kerk vkSj lsok inz ku esa lq/kkj dju s ds fy, cfYd fgr/kkjdks a ds lkFk ckrphr es a of`) dju s d s fy, Hkh lpw uk izkS|ksfxdh dk iHz kkoh mi;ksx fd;k gSA  ocs vk/kkfjr ohfM;ks dkaÝsfalax lksY;’w ku  xwxy vkSj gasx vkmV ds tfj, cSadks a dk vk;kstu  ohfM;ks dkaÝsaflax ds tfj, cSBd vk;ksftr dju s d s fy, vU; foHkkxks a dks izf’k{k.k  vkuykbu d{kk, a vk;ksftr dju s es a vU; foHkkxks a dks lgk;rk  th lVw dk mi;ksx djds xqiz bZ&eys  ofscukj@ ofscVa ykbo boaVs  bosVa dh mifLFkfr ntZ dju s d s fy, vuqi;z ksx  fV~oVj gSaMy@ Qslcdq its dk lR;kiu  iksVZy dh jhfMtkbfuax vkSj fuekZ.k  ,p vkj vkb Z ,l  vk;ksftr lfefr es a lnL; laLFkku dh m|ksx lfefr esa lnL;ks a us ns’k Hkj esa fofHkUu m|ksxks a ls tqM+ s lnL;ks a dh lsokvks a esa lq/kkj ds fy, fujarj i;z kl dju s ds fy, vusd egRoiw.kZ igy dh gSaA ; s igys lnL;ks a dk ,d i’s ksoj fudk; fodflr dju s vkSj usr`Ro inz ku dju s ds izlax esa ,d egRoiw.kZ Hkwfedk vnk dju s ds mn~ns’; dks ns[kr s gq, dh xbZA lfefr us lh ,e , dh ewY;oku Hkwfedk esa fofHkUu m|ksxksa dh Hkkxhnkjh] mud s ilz kj vkSj ikzl/kku ds fy, fØ;kdyki vkSj dk;ØZ e ‘k:q fd,A  vkarfjd fu;a=.k foHkkx  vkarfjd ys[kk ijh{kk  [kjhn iLz rko  lh ,Ma , th ys[kk ijh{kk d s mÙkj6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]  vra jkZ”Vªh; dk; Z foHkkx  lkmFk ,f’k;u QMs j’s ku vkWQ vdkmaVasVl~ ¼,l , ,Q ,½  daÝsMj’s ku vkWQ ,f’k;k ,Ma eSflfQd vdkmaVasM ¼lh , ih ,½  bVa ju’s kuy QsMj’s ku vkWQ vdkmaVasVl~ ¼vkb Z ,Q , lh½  bfaLV~V;Vw d s fons’kh fudk;ks a ls vf/kdkfj;ks a d s nkSjs  vra jkZ”Vªh; cSBds a vkSj vk;kstu  ykxr ys[kkadu ekud cksMZ ¼lh , ,l ch½  dksfoM&19 egkekjh d s en~nsutj ykxr dh fofHkUu enks a d s l/q kkj ij ijke’kZ  bMa ,,l d s dkj.k ykxr ys[kkadu ekudks a dk lhfer l’a kks/ku  {kerk fu/kkZj.k d s lca /a k es a ykxr ys[kkadu ekud ¼lh , ,l & 2½ dk lhfer l’a kks/ku  ykxr ys[kkadu ekudks a d s i;z ksfxd igyqvks a ij csfoUV  dj vuqla/kku foHkkx  VSDl cqysfVu Þikf{kd VSDl cyq sfVuÞ dh ‘kq#vkr djuk foHkkx ds izkFkfed fØ;kdykiks a esa ls gh VSDl cqysfVu esa iRz ;{k vkSj vizR;{k] nksuks a djks a es a oreZ ku xfrfof/k;ksa d s ckj s es a lpw uk nsus lca /a kh ys[k ‘kkfey gSaA  osfcukj % foHkkx }kjk fd, x, ofscukjks a dks bafLV~V;Vw d s lnL;ks a }kjk vR;f/kd ljkguk feyh gSA  lsfeukj % bl vof/k esa foHkkx }kjk fd, x, lsfeukjks a dks iRz ;{k dj lsfeukj vkSj vizR;{k dj lsfeukj ds :i es a iF` kd fd;k tk ldrk gSA  rduhdh idz ks”B ¼ykxr ys[kk ijh{kk vkSj lkafof/kd vuiq kyuk½  dksfoM&19 egkekjh ds pyrs ykdMkmu ds dkj.k ys[kk ijh{kk fjiksVZ es a idz Vhdj.k ij ijke’kZ  ykxr fjdkMZ dh vkarfjd ys[kk ijh{kk ij ekxfZunsZ’ku ukVs  eqEcbZ es a Þykxr ys[kk ijh{kk & LVsdgksYMlZ oYs ; w izksiksft’kuÞ ij flEiksft;e  eksuksxzke ,MoaVs ts bfaM;k 2020  lnL;ks@a fgr/kkjdks a d s i’z uks a d s fy, rduhdh idz ks”B }kjk mÙkjks a dks viyksM djuk egRoiw.kZ vkSj mHkjrs rduhdh ekeyks a ij ekxZfunsZ’k % 1- ykxr ys[kkadu ekudks a ij baM ,,l d s dk;kZUo;u ds izHkko dk vkdyu[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7 2- ^baM ,,l 116 & yhtst^ vkSj bMa ,,l 115 & fjoUs ;w fjdfu’ku^ dh ‘k#q vkr dk iHz kko fo’y”sk.k 3- foÙk ykxr dk O;ogkj 4- C;kt MfscV vkSj C;kt ØsfMV dk O;ogkj vkSj fuoy NwV 5- feyku dh en sa 6- {kerk fu/kkZj.k d s lca /a k es a ekeys 7- fofHkUu lh , ,l es a ifjHkk”kkvksa dk ljyhdj.k 8- ykxr lwpuk ra= dks iqu% ns[kus ij ea=ky; dk ifzrfuf/kRo 9- okf”kdZ fjiksVZ es a ykxr ys[kk ijh{kk fjiksVZ d s izdVhdj.k d s fy, lkefx;z ka vkSj QkesZV  ys[kk ys[kkijh{kk vkSj vk’oklu ekud cksMZ ¼lh , , ,l ch½  ykWdMkmu dh vof/k d s nkSjku ys[kk ijh{kk vkSj vk’oklu dk;ks± ij ijke’kZ  ‘ks”k ,l lh , d s vuqeksnu ds fy, la;qDr lfpo] ,e lh , ds lkFk cSBd  ,l lh , ij oscbVa ~l dh lhfjt  ih vkj foHkkx  oSf’od f’k[kj lEesyu 2020  dk;Z  fuos’kd tkx#drk dk;ØZ e  lekpkji=ks a es a foKkiu  lkekU;  ljdkjh Qksyksvi  v/;{k dk dk;kZy;  oSf’od f’k[kj lEesyu 2020 %  ea=ky;ks]a ljdkjh foHkkxks a vkSj ,tsfal;ks a d s lkFk i=kpkj  v/;{k vkSj mik/;{k dks rduhdh lgk;rk  bfaLV~V;Vw d s lHkh iez q[k bosVa d s fy, lgk;rk  {ks=h; ifj”kn ¼dkmafly½ vkSj pSIVj leUo;u lfefr  jkT; Lrjh; pSIVj cSBdsa  ofscukj  u, pSIVj8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]  lh ,e , ,DlVs’a ku laVs j  vU; fØ;kdyki  lnL;rk foHkkx  foRrh; o”kZ 2019&2020 ds nkSjku 1941 u, lnL;ks a dks ,lksfl,V lnL; cuk;k x;k vkSj 444 lnL;ks a dks QSykfs’ki ds fy, Hkstk x;kA  lnL;ks a }kjk vkWuykbu Hkqxrku dju s ij lqfo/kk ‘kYq dks@a cadS izHkkjks a dh ekQh  lnL;rk la[;k ds fy, th ,l Vh uacj ‘kkfey dju s ds izko/kku ds lkFk&lkFk lnL;ks a dh lnL;rk ‘kqYd jlhnks a esa th ,l Vh uacj dks n’kkZukA  fcuk ykWx bu fd, lnL;rk ‘kYq d dk vkuykbu Hkqxrku djus dh lfqo/kk ‘k:q djukA  iRz ;ds vof/k esa lHkh vfare :i ls ikl vH;fFkZ;ks a dks lfefr ds v/;{k dh vksj ls Lokxr i= rFkk lnL;rk QkeZ Hkst x, rkfd mUgs a bfaLV~V;Vw dh lnL;rk ysus ds fy, izksRlkfgr fd;k tk ldsA  lnL;rk vkSj lfVZfQdsV vkWQ iSzfDVl ‘kh?kz inz ku djukA  vkWuykbu lfqo/kk iznku djds lHkh lnL;rk fØ;kdykiksa dks ‘kkfey djr s g,q ck/kk jfgr fMftVy vuHq ko ds fy, fujarj lq/kkjA  vkarfjd lfefr  tSlk fd dk; Z LFky ij efgykvks a dk ySafxd mRihM+u ¼fuokj.k] ifzr”k/s k vkSj ifzrrks”k½ vf/kfu;e] 2013 ds rgr ifjdYiuk dh xb Z gS] bafLV~V;Vw dh vkarfjd lfefr dh bl vof/k dh okf”kdZ fjiksVZ bl idz kj gS %&  o”kZ es a ¼1 vizSy] 2019 l s 31 ekpZ] 2020 rd½ ikzIr ySafxd mRihM+u dh f’kdk;rks a dh l[a ;k % ‘kwU;  ySafxd mRihM+u ds laca/k es a tkx:drk mRiUu djus ds fy, esxk dk;’Z kkyk ¼1 vizSy] 2019 ls 31 ekpZ] 2020½% 01  dSV ¼lh , Vh½ funs’kky;  lh , Vh funs’kky; us ykWdMkmu dh vof/k ds nkSjku ;g lqfuf’pr fd;k fd dSV ikB~;Øe ds fo|kfFkZ;ks a vkSj vU; fgr/kkjdks a dks ck/kkvksa ds fy, leqfpr lgk;rk inz ku dh tkrh gS vkSj fo|kfFkZ;ks a dh leL;kvks a dk rRdky lek/kku fd;k tkrk gSA mUgksaus dsjy jkT; ,,l,ih ch,Q,lvkbZ foHkkxksa ds lkFk lEidZ dju]s vkj lh vkSj pSIVj leUo; lfefr ds lkFk lg;ksx dju s esa ofscukjks a dk vk;kstu dju s esa ykWdMkmu dh vof/k ds nkSjku lfØ; Hkwfedk fuHkkbAZ  dSV funs’kky; ds fnukad 4 twu] 2020 dks dSV ikB~;Øe dju s okys fo|kfFkZ;ks a ds fy, bZ&yfu±x dk mn~?kkVu fd;k x;kA  fnukad 13 flracj] 2020] jfookj dks ?kj ij vkWuykbu eksM esa QkmaMs’ku ikB~;Øe ¼izo’s k Lrj½ ikVZ&I] tqykbZ] 2020 ijh{kk vk;ksftr dh xb Z tks blds fo|kfFkZ;ks a d s ykHk ds fy, bl idz kj dh igyh igy FkhA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 Lora= y[s kk ijh{kd dh fjiksVZ lsok es]a fn bfaLV~V;Vw vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k foÙkh; fooj.kks a dh ys[kk ijh{kk fjiksVZ ;ksX; er geu s bfaLV~V;Vw vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k ¼bfaLV~V;Vw ½ ds layXu foÙkh; fooj.kksa dh ys[kk ijh{kk dh gS] ftles a fnukad 31 ekpZ] 2020 dh fLFkfr ds vuqlkj rqyu i=] rRle; lekIr o”kZ ds fy, vk; vkSj O;; dk fooj.k rFkk udn ioz kg fooj.k vkSj egRoiw.kZ ys[kkadu uhfr;ks a d s ,d lkj lfgr foÙkh; fooj.kks a ij uksV ‘kkfey gaSA gekjh jk; es a vkSj gekjh loksÙZ ke lwpuk ds vuqlkj rFkk gea s fn, x, Li”Vhdj.k ds vuqlkj] ;ksX; er ijS k ds fy, vk/kkj esa fn, x, ekeykas ds izHkkoks a dks NksM+dj] ykxr vkSj ladeZ ys[kkiky vf/kfu;e] 1959 ds vuqlkj] i.w kZ :i ls rS;kj fd, x, layXu foÙkh; fooj.kks]a fnukad 31 ekpZ] 2020 dh fLFkfr ds vuqlkj bafLV~V;Vw dh foÙkh; fLFkfr] mlds foÙkh; dk;Z fu”iknu vkSj rRle; lekIr o”kZ ds fy, mlds udn ioz kg dh] bfaLV~V;Vw vkWQ pkVMZ Z vdkmVsVa ~l vkWQ bf.M;k ¼vkb Z lh , vkb½Z tkjh ys[kkadu ekudks a ds vuqlkj ,d lPpk vkSj ikjn’khZ n`f”Vdks.k inz ku djr s gSaA ;ksX; er dk vk/kkj 1- gd foy[s k ¼VkbVy MhM½ ¼d½ bfaLV~V;Vw ls lacaf/kr vpy ifjlaifÙk;ks a ds gd foys[kks a dh ekLVj lwph esa miyC/k ugha djkbZ xbZ FkhA vr# ge bfaLV~V;Vw d s uke laifÙk;ks a dh dyq l[a ;k ij dksbZ Hkh fVIi.kh dju s es a vleFkZ gSaA ¼[k½ ge bafLV~V;Vw }kjk /kkfjr vpy ifjlaifÙk;ks a d s gn foy[s kks a dk lR;kiu ugha dj ldsA 2- gekjh ys[kk ijh{kk ds nkSjku irk pyk gS fd dksydkrk eq[;ky; vkSj fnYyh dk;kZy; esa dksbZ Hkh laifÙk] la;a= vkSj miLdj dk jftLVj ugha j[kk x;k gSA {ks=h; ifj”knks a vkSj pSIVjkssa ds lac/a k esa bl lac/a k esa lacaf/kr ys[kk ijh{kdks a }kjk dksbZ fVIi.kh ugha dh xb Z gSA 3- o”kZ ds nkSjku icz /a ku }kjk dksydkrk eq[;ky; vkSj fnYyh dk;kZy; esa laifÙk] la;a= vkSj midj.k dk HkkSfrd lR;kiu ugha fd;k x;k gSA 4- dksfoM&19 egkekjh ds dkj.k vkSj mlds ckn ljdkjks a }kjk ykWdMkmu ds dkj.k eq[;ky; vkSj fnYyh dk;kZy; es a o”kZ d s nkSjku oLrq lfwp;ks a dk o”kZ d s vra dk HkkSfrd lR;kiu ugha fd;k x;k gSA 5- o”kZ d s nkSjku eq[;ky; vkSj fnYyh dk;kZy; es a dksbZ Hkh vkarfjd ys[kk ijh{kk ugha dh xb Z gSA 6- {ks=h; ifj”knks a vkSj pSIVjks a ds ikl orZeku ys[kks a ds rgr 18]16]78]366 ¼fuoy tek½ dks fcuk feyku dh xbZ jkf’k n’kkZb Z xb Z gSA 7- bfaLV~V;Vw ds ikl rhu o”kZ ls vf/kd le; ls 16]55]979@& dh xSj&fof’k”V tek jkf’k cdk;k gSA bl jkf’k dh iÑz fr fu/kkZfjr ugha dh tk ldrhA 8- bfaLV~V;Vw vkWQ dkLV ,Ma ,dkmaVasVl~ vkWQ bfaM;k dh iow hZ {ks=h; ifj”kn ¼b Z vkj vkj lh½ ds laca/k esa] tSlk fd lacaf/kr ys[kk ijh{kdks a us crk;k gS vkSj tSlk fd ys[kks a ds uksV ls Hkh Li”V g]S 4620411 #- dh dqy O;kikj ikzI; jkf’k esa ls 12]29]729@& jkf’k vkB o”kZ ls Hkh vf/kd le; dh gS] ftlds fy, cfg;ksa esa dksbZ ikzo/kku ugha fd;k x;k gS ¼foÙkh; fooj.kks a d s ukVs dk ukVs 8(iii) ¼d½ ns[ks½aA 9- vU; vfxez jkf’k esa ,e lh ,] Hkkjr ljdkj }kjk vuqer u fd, tkus ds dkj.k iow Z ifj”kn lnL;ks a ls cdk;k 1]36]097@& #- ‘kkfey gSA geu s viuh ys[kk ijh{kk bafLV~V;Vw ¼vkb Z lh , vkbZ½ }kjk tkjh fd, x, ys[kk ijh{kk laca/kh ekudks a ¼,l ,½ ds vuqlkj dh gSA mu ekudks a d s rgr gekjh ftEesnkjh vkx s gekjh fjiksVZ d s foÙkh; fooj.k Hkkx dh ys[kk ijh{kk d s fy, ys[kk ijh{k.kks a dh ftEesnkjh esa fofufnZ”V dh xbZ gSA ge ,ls h uSfrd vis{kkvksa ds vuqlkj laLFkku ds Lor=a ys[kk ijh{kd gSa] tks foÙkh; fooj.kks a dh gekjh ys[kk ijh{kk ls lacaf/kr gS vkSj geu s bu vis{kkvks a d s vuqlkj viuh ftEesnkfj;ka iwjh dh gSa! gekjk fo’okl10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] gS fd tks ys[kk ijh{kk lk{; geu s ikzIr fd, gSa] o s i;kZIr gSa vkSj gekjh jk; ds fy, ,d vk/kkj inz ku dju s d s fy, mi;qDr gSA ekeys dk cy ge fuEufyf[kr ij /;ku vkdf”kZr djr s gaS %& if’peh {ks=h; ifj”kn ¼MCY;w vkb Z vkj lh½ ds laca/k es]a tSlk fd lca fa/kr ys[kk ijh{kd us lwfpr fd;k vkSj lkFk gh ys[kks a d s uksV l s Hkh Li”V gS %& (i) ,Q Mh , ih ,y vkSj 67]30]000@& dk ikzI; nkok i{kdkj }kjk fookfnr gS] tks ifj”kn }kjk ijw h rjg ls olwyuh; ekuk x;k gSA blh idz kj] 67]30]000@& dk lafnX/k nkok & ,Q Mh , ih ,y orZeku ns;rkvks a ds rgr n’kkZ;k x;k gS] ftlds fy, MCY;w vkbZ vkj lh dks i{kdkj ls] Hkqxrku ds fy, vuqLekjd ikzIr g,q gSa ¼foÙkh; fooj.ks a es a ukVs dk uksV 8(ii) (2) ns[kas½A (ii) xszP;Vw h ds fy, ikzo/kku Hkkjrh; thou chek fuxe fyfeVsM }kjk xszP;Vw h dh nsunkjh dk okLrfod ewY;kadu dju s o fd, tkus ds dkj.k Hkkjrh; thou chek fuxe fyfeVsM ds ikl lewg xzsP;Vw h ;kstuk ds rgr ihzfe;e ds okLrfod Hkqxrku vkSj xszP;Vw h dk Hkqxrku vf/kfu;e] 1972 ds la’kks/ku ds dkj.k nsunkjh c<+u s ds dkj.k vfrfjDr v’a knku ds vk/kkj ij gSA ¼foÙkh; fooj.kks a ds uksV dk uksV 8(ii) (4) ns[kas½A bu ekeyks a d s lca /a k es a gekjh jk; l’a kksf/kr ugha dh xb Z gS! foÙkh; fooj.kks a ds fy, izc/a ku dh ftEesnkfj;ka % bfaLV~V;Vw dk izc/a ku ykxr ,oa ladeZ ys[kkiky vf/kfu;e] 1959 ds vuqlkj bu foÙkh; fooj.kks a dks rS;kj dju s vkSj bUgs a ikjn’khZ :i ls izLrqr dju s rFkk ,ls s vkarfjd fu;=a .k ds fy, ftEesnkj gS] tSlk izc/a ku vko’;d le>s] rkfd ,ls s foÙkh; fooj.kks a dks rS;kj fd;k tk lds] tks xyr c;kuks a l s eqDr gks] pkg s o s /kks[kk/kM+h l s vFkok pwd l s gksA bu foÙkh; fooj.kks a dks rS;kj dju s es]a icz /a ku ykHkdkjh la[;k ds :i esa tkjh jgus esa laLFkku dh {kerk dk vkdyu djus] ykHkdkjh laLFkk ls lacaf/kr ekeyka s dks ;Fkk ykxw idz V dju s rFkk ykHkdkjh la[;k dk ys[kkadu ds vk/kkj ij rc rd mi;ksx djus ds fy, ftEesnkj gS] tc rd fd izc/a ku laLFkku dk ifjlekiu djus vFkok mldk ipz kyu can djus dk bPNqd u gks vFkok mlds ikl ,ls k dju s d s vykok dksbZ vU; rdZlaxr fodYi u gksA icz /a ku bfaLV~V;Vw dh foÙkh; lwpuk dh ifzØ;k dks n[s ku s d s fy, ftEesnkj gSA foÙkh; fooj.kks a dh ys[kk ijh{kk ds fy, ys[kk ijh{kd dh ftEens kfj;ka gekjk mí’s ; bl ckr ds fy, rdZlaxr vk’oklu ikzIr djuk gS fd D;k lex z foÙkh; fooj.k egRoiw.kZ xyr c;kuh ls ;Dq r gSa rFkk /kks[kk/kM+h vFkok pwd ds dkj.k gSa vkSj ys[kk ijh{kd dh ,ls h fjiksVZ tkjh djuk gS] ftlesa gekjk er ‘kkfey gSA rdZlaxr vk’oklu ,Ma mPpLrjh; vk’oklu gaS ysfdu ;g dksbZ xkjaVh ugha gS fd ys[kk ijh{k.k laca/kh ekudks a ds vuqlkj vk;ksftr dksbZ ys[kk ijh{kk ;fn dksb Z egRoiw.kZ xyr c;kuh ekStwn gks rks mldk ges’kk irk yxk ysrh gSA xyr c;kuh /kks[kk/kM+h vFkok pwd ls gks ldrh gS vkSj og egRoiw.kZ le>h tkrh gS] ;fn vyx vyx vFkok lex z :i ls o s bu foÙkh; fooj.kks a ds vk/kkj ij miHkksDrkvks a }kjk fy, x, vkfFkZd fu.kZ;ks a dks izHkkfor dj ldrs gSa] ,ls h rdZlaxr laHkkouk gks ldrh gSA ys[kkadu laca/kh ekudksa ds vuqlkj ,d ys[kk ijh{kd ds Hkkx ds :i esa ge i’s ksoj fu.kZ; inz ku djr s gSa vkSj ijw h ys[kk ijh{kk d s nkSjku i’s ksoj lansg cuk dj j[kr s gaSA ge %  foÙkh; fooj.kks a dh egRoiw.kZ xyr c;kuh ds tksf[keks a dh igpku vkSj vkdyu djr s gSa] pkgs o s /kks[kk/kM+h vFkok pwd ds dkjd gks]a ,sl s tksf[keks a ds fy, ys[kk ijh{kk izfrfØ;k dk fu”iknu djr s gSa vkSj ,ls s ys[kk ijh{kk lk{; izkIr djrs gSa] tks gekj s er ds fy, ,d vk/kkj iznku dju s ds fy, ,d vk/kkj inz ku djr s gSaA dksbZ egRoiw.kZ xyr c;kuh dk irk u yxk ikus dk tksf[ke] tks /kks[kk/kM+h ls gS] pwd ds ifj.kkeLo:i tksf[ke ls vf/kd gksrk gS D;ksfad /kks[kk/kM+h esa feyh Hkxr] tkylkth] tkucw>dj dh xbZ pwd] xyr iLz rqfr vFkok vkarfjd fu;a=.k dks vksojjkbM djuk ‘kkfey gks ldrk gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11  ys[kk ijh{kk izfØ;k dju s ds fy, tkudkjh izkIr djuk tks bu ifjLFkfr;ksa esa mi;qDr gks ysfdu bfaLV~V;Vw d s vkarfjd fu;a=.k dh oSlh iHz kkodkfjrk ij jk; O;Dr djus ds iz;kstu d s fy, ugha gksA  i;z Dq r ys[kkadu uhfr;ks a dh mi;Dq rrk dk ewY;kadu djuk vkSj ys[kkadu vuqekuks a dk rdZlaxr gksuk vkSj icz /a ku }kjk fd, x, lxa r idz Vhdj.k djukA  icz /a ku }kjk ykHkdkjh laLFkk dk ys[kkadu vk/kkj ij vkSj izkIr ys[kk ijh{kk ijh{kk lk{; ds vk/kkj ij leqfpr mi;ksx dju s ds laca/k esa ;g fu”d”kZ fudkyuk fd D;k ,ls h ifjLFkfr;ks a vFkok fLFkfr;ks a ds laca/k esa vfuf’prrk ekStwn gS] ftlls ,d ykHkdkjh laLFkk ds :i esa laLFkku }kjk dk; Z djuk tkjh j[kus dh ;ksX;rk ij egRoiw.kZ langs gks ldrk gSA ;fn ge ;g fu”d”kZ fudkyrs gSa fd ,d i;kZIr vfuf’prrk ekStwn gS] rks gea s foÙkh; fooj.kks a esa laxr izdVhdj.kks a ds fy, gekjh ys[kk ijh{k.k dh fjiksVZ esa bldk mYy[s k djuk visf{kr gksrk gS vFkok ;fn ,slk idz Vhdj.k vi;kZir gks rks gesa viuh jk; dks cnyuk gSA gekjk fu”d”kZ gekjh ys[kk ijh{kk dh fjiksVZ dh rkjh[k rd izkIr fd, x, ys[kk ijh{kk lk{; ij vk/kkfjr gSA rFkkfi] Hkfo”; dh ifjfLFkfr;ka vFkok fLFkfr;ka laLFkku dks ykHkdkjh lLa Fkk d s :i es a tkjh u j[ku s ds dkj.k gks ldrh gaSA  lex z iLz rqfr] lajpuk vkSj foÙkh; fooj.kks a ds v’a k dk ewY;kadu djuk] ftlesa idz Vhdj.k ‘kkfey g S vkSj D;k foÙkh; fooj.kks a es a fof’k”V ysu nus vkSj vk;kstu bl <ax ls izLrqr fd, x, gSa fd og mfpr iLz rqfr gSA gekj s ‘kklu ds vU; ekeyks a ds chp ys[kk ijh{kk dh ;kstuk ds nk;j s vkSj ys[kk ijh{kk ds le; vkSj egRoiw.kZ ys[kk ijh{kk fu”d”kZ inz ku djrs gSa] ftuesa vkarfjd fu;=a .k esa ,ls h egRoiw.kZ deh ‘kkfey gS] ftldh geu s viuh ys[kk ijh{kk ds nkSjku igpku dh gS! vU; ekeys 1 ¼d½ geu s pkj {ks=h; ifj”knksa rFkk frjklh pSIVjks a ds foÙkh; fooj.kks a dh ys[kk ijh{kk ugha dh] ftuesa foÙkh; fooj.kks a esa 1]72]93]65]859@& #- dh dqy ifjlaifÙk;ka vkSj foÙkh; fooj.kks a ds vuqlkj 47]85]44]885@& #- dk dqy jktLo n’kkZ;k x;k gSA bu {ks=h; ifj”knksa ds foÙkh; fooj.kksa dh ys[kk ijh{kk] lacaf/kr {ks=h; ifj”knks a }kjk fu;qDr vU; ys[kk ijh{kdksa }kjk dh xbZ gS vkSj bu vf/kdka’k pSIVjks a dks foÙkh; fooj.kks a dh ys[kk ijh{kk ykxr vkSj ladeZ ys[kkiky vf/kfu;e] 1959 ds fofu;e 133 ds vuqlkj vkSj bfaLV~V;Vw ] ftldh fjiksVZ icz /a ku }kjk gea s iLz rqr dh xbZ gS] ds pSIVj mi fu;eks a ds DykWt 26 ds vuqlkj pSIVjks a ds ‘kklh fudk;ks a }kjk fu;Dq r ykxr ys[kkdkjks a ys[kk ijh{kk dh xbZ gS vkSj foÙkh; fooj.kks a ij gekjh jk;] tgka rd ;g bu {ks=h; ifj”knks a vkSj pSIVjks a ds laca/k esa ‘kkfey /kujkf’k vkSj izdVu dk laca/k gS vkSj vf/kfu;e dh /kkjk 143 dh mi /kkjk ¼3½ vkSj ¼11½ ds vuqlkj gekjh jk;] tgka rd bu mijksDr ifj”knks a vkSj pSIVjks a ds laca/k esa ‘kkfey /kujkf’k vkSj idz Vu dk laca/k gS] vU; ys[kk ijh{kdksa vkSj ykxr ys[kkdkjks a dh fjiksVZ ij gks vk/kkfjr gSA ¼[k½ geu s ;gka mijksDr iSjk ¼d½ es a ‘kkfey lkr pSIVjks a ds foÙkh; fooj.kks a dh ys[kk ijh{kk ugha dh gS] ftuds foÙkh; fooj.kks a dh ys[kk ijh{kk ugha gbq Z gS vkSj icz /a ku }kjk gea s iLz rqr fd, x, gSa rFkk foÙkh; fooj.kks a ij gekjh jk;] tgka rd ;g bu pSIVjks a es a ‘kkfey dh xbZ /kujkf’k vkSj idz Vu ds laca/k esa gS vkSj vf/kfu;e dh /kkjk 143 dh mi /kkjk ¼3½ vkSj ¼11½ ds vuqlkj gekjh fjiksVZ] tgka rd ;g bu mijksDr pSIVjks a ds laca/k esa ‘kkfey dh xbZ /kujkf’k vkSj idz Vu ds laca/k esa gS] dsoy ,ls s vy[s kkijhf{kr foÙkh; fooj.kks a ij v/kkfjr gSA gekjh jk; esa vkSj izc/a ku }kjk geas nh xbZ lpw uk vkSj Li”Vhdj.kks a ¼x½ bfaLV~V;Vw ds ,d o”kZ ds fy, foÙkh; fooj.kks a ds ckbl pSIVjksa ds foÙkh; fooj.k ‘kkfey ugha gaS] D;ksfad mudh vkSj dkbZ Hkh foÙkh; fooj.k ikzIr ugha g,q gSaA ¼?k½ bfaLV~V;Vw ds o”kZ ds fy, foÙkh; fooj.kks a esa pkSgÙkj pSIVj ‘kkfey gaS] ftudh ys[kk ijh{kk ykxr ys[kdkjks a }kjk dh xb Z FkhA mijksDr foÙkh; fooj.kks a ij gekjh jk; vkSj uhps nh xbZ vU; dkuwuh vis{kkvks a ij gekjh jk;] fd, x, dk; Z ij gekjh fuHkZjrk vkSj vU; ys[kk ijh{kdks a dh fjiksVksa Z rFkk izc/a ku }kjk iez kf.kr foÙkh; fooj.kks a ds laca/k esa mijksDr ekeyka s ij la’kksf/kr ugha dh xb Z gSA12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2- iatw hxr dk;Z ixz fr ij ,ls s izxfr ij iwta hxr dk; Z yafcr gSa] ftuds fy, laLFkku }kjk ,d fopkj.kh; le; vof/k ds fy, vkx s dksbZ dk;Z ‘kq: ugha fd;k x;k gS] ftudh lwph uhps nh xb Z gaS % fooj.k /kujkf’k ¼#-½ dc ls yafcr@ vfHk;fqDr mRÑ”Vrk dsUnz vtesj 60]28]800 2010 ls iwoZ t;iqj pSIVj 30]11]000 2016 ds ckn l s dksbZ dk; Z ugha ik;k x;k gSnjkckn mRÑ”Vrk dsUnz 10]37]781 o”kZ 2015 es a ,p lh b Z fcfYMax es a Qk;j gkbMªVs vkSj fLiadz yj flLVe dh vkifwrZ vkSj laLFkkiuk dh ykxr ds dkj.k O;; gqb Z /kujkf’k dks n’kkZrk gSA t;iqj mRÑ”Vrk dsUnz 62]962 fnukad 31@03@2017 dks MksyfQu bta hfu;j dks e`nk tkap ds fy, Hkqxrku fd;k x;kA mlds ckn ls vc rd dksbZ vU; dk; Z ugha fd;k x;k gSA uoh eqEcbZ mÑ”Vrk dsUnz 4]99]78]350 fnukad 13 tqykbZ] 2016 dks vfare jkf’k 524750@& #i, Hkqxrku dh xbZ Fkh vkSj 17 vxLr] 2016 dks xyq jkt fuekZ.k ds fy, 22400@& #i, dk Hkqxrku fd;k x;kA rFkkfi] vkfcVZ ª’s ku ;kfpdk ¼,l Vh½ 7232@2017 ds rgr ckEc s mPp U;k;ky; ds le{k okn yafcr gSA bykgkckn pSIVj 5]05]360 o”kZ 2012 es a yht gksYM vk/kkj ij vftZr okf.kfT;d gkWyks a d s ita hdj.k ‘kYq d d s fy, Hkqxrku dqy 6]06]24]253 3- tSlk dh lacaf/kr ys[kk ijh{kn }kjk lwfpr fd;k x;k gS fd ys[kks a ds uksV ls Hkh Li”V gS] iow hZ {ks=h; ifj”kn ¼b Z vkb Z vkj lh½ ds laca/k es a %& (i) Hkkjrh; LVsV cSad ls iV~Vk fdjk, ds laca/k esa o”kZ 2018&19 ds nkSjku ikzIr 41]98]369@& #- dh /kujkf’k] tks 01-01-2013 ls yafcr Fkh ysfdu ml fdjk;k vk; dh lsok ij dksbZ th ,l Vh vHkh rd olwyk ugha x;k gSA ¼foÙkh; fooj.kks a d s ukVs d s ukVs 8 (iii) ¼[k½ dks n[s kas½A (ii) Hkkjrh; LVsV cSad ds lkFk ikap o”kks± ds iV~Vk djkj ds rgr iV~VkdrkZ vFkkZr ,l ch vkbZ] 6 ekg dk fdjk;k vkSj lsok izHkkj dk vfxze Hkqxrku dCtk ysu s ls iwoZ vFkok dCtk ysrs le; fu%’kqYd okilh ;ksX; ifzrHkwfr tek ds :i esa djxs kA rFkkfi] b Z vkb Z vkj lh us vHkh rd iV~Vsnkj ls ml izfrHkwfr jkf’k dh olwyh ugha dh gS! vc b Z vkb Z vkj lh us foÙkh; o”kZ 2019&20 ds ys[kks a esa bl /kujkf’k ds fy, ikzo/kku fd;k gSA ¼foÙkh; fooj.kks a ds uksV d s uksV 8 (iii) ¼x½ dks n[s kas½A vU; fu;ked vis{kkvks a ij fjiksVZ mijksDr iSjk es a gekjh flQkfj’kksa d s vykok ge ;g fjiksVZ djr s gaS fd %& d- ;gka mijksDr ;ksX; jk; iSjk ds fy, vk/kkj esa fofufnZ”V ekeyka s ds iHz kkoks a ds vykok] geus lHkh lwpuk vkSj Li”Vhdj.k dh ekax dh vkSj ikzIr fd, gSa] tks gekjh tkudkjh rFkk fo’okl ds vuqlkj] dqN NksVs pSIVjks a dks NksM+dj gekjh ys[kk ijh{kk d s i;z kstu l s vko’;d FksA [k- ;ksX; jk; iSjk vkSj ;gka Åij fn, x, ^vU; ekeys* iSjk ds iSjk 1 ds fy, vk/kkj esa] of.krZ ekeyka s ds iHz kkoks a ds vykok] gekjh jk; esa] dkuwu ds vuqlkj visf{kr mfpr ys[kk cfg;ks a dks laLFkku }kjk j[kk x;k gS] tks mu cfg;ks a dh gekjh tkap ls izrhr gksrk gS vkSj gekjh ys[kk ijh{kk ds iz;kstu ls i;kZIr fjVu Z ,ls s {ks=kks a vkSj pSIVjks a ls ikzIr g,q gS] ftudks geus ugha ns[kk gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 x- bfaLV~V;Vw dh {ks=h; ifj”knks a vkSj pSIVjks a d s ys[kks a ij fjiksVZ dh lca fa/kr {ks=ks a vkSj pSIVjks a d s ys[kk ijh{kdks@a ykxr ys[kkdkjks a }kjk ys[kk ijh{kk dh xbZ gS] tSlk fd geas izkIr gvq k gS] vkSj bl fjiksVZ dks rS;kj dju s es a lefqpr fopkj fd;k x;kA ?k- bfaLV~V;Vw dk rqyu i=] vk; vkSj O;; dk fooj.k rFkk udn ioz kg fooj.k] ftudk bl fjiksVZ esa fopkj fd;k x;k gS] ys[kk cfg;ks a d s vulq kj gSA Ñrs] js ,aM js pkVMZ vdkmaVasV ¼Qe Z ita hdj.k la- 301072b½Z LFkku % dksydrk] fnukad % 20 flracj] 2020 ¼vk’kh”k dqekj eqdksik/;k;½ Hkkxhnkj lnL; l-a 056359 ¼; w Mh vkb Z ,u 20056359,,,,,Vh5555½ fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k fnukad 31 ekpZ] 2020 dh fLFkfr d s vulq kj rqyu i= 31 ekoZ] 2019 dh fLFkfr uksV 31 ekpZ] 2020 dh fLFkfr ds vuqlkj ds vuqlkj fooj.k #- #- fuf/k dk lzksr laLFkku fuf/k % 2,90,65,64,207 lkekU; fuf/k (1) 3,28,82,67,556 18,15,482 deZpkjh minku fuf/k (2) 13,61,970 85,77,189 fofo/k iqjLdkj fuf/k (3) 1,05,90,087 2,75,74,582 vU; fuf/k (4) 3,93,02,024 29,17,83,067 vU; n;s rk,a (5) 36,69,04,589 90,78,227 izko/kku (6) 1,74,85,331 3,24,53,92,754 dqy 3,72,39,11,557 fuf/k;ka s dk mi;ksx ifjlaifÙk;k a 66,44,22,082 d) laifÙk] la;a= vkSj miLdj (7) 66,36,12,754 66,36,12,754 18,66,167 [k) verw Z ifjlaifÙk;ka (7) 33,40,195 33,40,195 8,31,23,206 iwta hxr dk; Z izxfr ij 6,49,48,643 11,11,50,750 fuos’k (8) 11,11,50,750 pky w ifjlaifÙk;k a 86,25,277 oLrq lwph (9) 1,85,93,985 12,14,99,947 O;kikj izkI; (10) 13,65,48,298 2,20,54,17,864 udnh vkSj cSad ‘k”sk (11) 2,66,93,74,915 4,92,87,461 _.k vkSj vafre (12) 5,63,42,017 2,88,08,59,21514 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 2,38,48,30,549 2,88,08,59,215 3,24,53,92,754 dqy 3,72,39,11,557 y[s kks a ij fVIif.k;ka (20) layXu uksV 1&20 foÙkh; fooj.kka s d s Hkkx gSa gekjh layXu ds vuqlkj vuqlkj ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr rqyu i= gSA Ñr s js ,aM js pkVZMZ ,dkmaVasVl~ QeZ iathdj.k la- % 301072bZ lh,e, lksek cuthZ lh,e, dkSf’kd cuth Z foHkkx v/;{k ¼foÙk½ lfpo vk’kh”k Z dqekj e[q kkis k/;;k; lh,e, fcLo:i cklw lh,e, cyfoanj flag Hkkxhnkj mik/;{k v/;{k llnL;rk la- % 056359 LFkku : dksydrk fnukda : fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bafM;k fnukad 31 ekpZ] 2020 dks lekIr o”kZ ds fy, vk; vkSj O;; dk ys[kk 31 ekoZ] 2019 dks fooj.k uksV 31 ekoZ] 2020 dks lekIr lekIr o”k Z d s fy, o”k Z d s fy, #- #- vk; : 4,73,81,067 lnL;rk ,oa vU; ‘kYq d (13) 4,81,68,453 65,13,03,460 f’k{k.k ,oa vU; ‘kYq d (14) 78,31,58,351 16,45,53,505 ijh{kk ,oa vU; ‘kYq d (15) 19,96,20,102 2,54,37,450 lh ih Mh ,oa vU; dk;ZØe ‘kYq d 3,01,30,511 7,70,504 if=dk d s va’knku ds fy, foKkiu lfgr 6,82,934 8,72,270 izdk’ku dh fcdzh 5,60,108 14,79,12,045 C;kt 16,86,20,003 95,79,256 vU; vk; 89,93,898 1,04,78,09,557 dqy% 1,23,99,34,360 O;;% 22,37,81,686 LFkkiuk (16) 29,17,53,676 13,39,63,700 dk;kyZ ; O;; (17) 13,83,53,610 16,90,365 lkfaof/kd ys[kk ijh{kk ‘kYq d 17,24,280 1,61,51,166 ;k=k ,oa okgu 1,15,15,185 9,88,46,173 ijh{kk O;; (18) 11,94,75,491 2,70,55,484 ifj”kn~ ,oa lfefr dh cSBdks a dk O;; 2,61,91,773 1,40,836 fVªC;wuy lfgr pquko dk [kpZ 1,24,84,257 87,29,687 if=dk O;; 91,34,964 55,62,372 fons’kh fudk;kas dks lnL;rk va’knku 84,86,308 74,90,782 lEeys u ,oa varjk”ZVzh; cSBdas 58,81,173 3,85,67,088 (19) 3,77,70,833 lh- ih- Mh- rduhdh dkS’ky fodkl ,oa vU; dk;ØZ e O;;[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 1,34,99,062 O;kolkf;d fodkl O;; 1,05,30,783 12,70,57,527 dksfpax O;; 12,90,47,748 3,38,00,037 v/;;u lkefxz;kas ,oa fooj.kka s dh [kir 2,44,07,259 2,17,160 izdk’ku lkexzh dh [kir 1,92,465 61,79,406 cês & [kkrs eas Mkyh xbZ vU; ifjlaifÙk;k a ¼LVkWd ,oa nsunkj½ 19,36,746 5,40,79,724 eYw ;gzkl 5,60,23,237 79,68,12,255 dqy 88,49,09,788 25,09,97,302 O;; ls vf/kd vk; gksu s ds dkj.k vkf/kD; ‘ks”k jkf’k tk s vkxs y s tkbZ xbZ gS 35,50,24,572 (2,58,479) vof/k iwoZ lek;kts u ¼fuoy½ (19A) (54,78,292) 25,07,38,823 ljIyl ‘k”sk jgus ij lkekU; fuf/k eas varfjr 34,95,46,280 layXu uksV 1&20 foÙkh; fooj.kka s d s Hkkx gSa gekjh layXu ds vuqlkj vuqlkj ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr rqyu i= gSA Ñr s js ,aM js pkVZMZ ,dkmaVasVl~ QeZ iathdj.k la- % 301072bZ lh,e, lksek cuthZ lh,e, dkSf’kd cuth Z foHkkx v/;{k ¼foÙk½ lfpo vk’kh”k Z dqekj e[q kkis k/;;k; lh,e, fcLo:i ckl w lh,e, cyfoanj flag Hkkxhnkj mik/;{k v/;{k llnL;rk la- % 056359 LFkku : dksydrk fnukda : fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV la- .1 : lkekU; fuf/k 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 2,73,28,61,414 iwoZorh Z y[s kksa d s vuqlkj ‘k”sk 2,90,65,64,207 tksM+s : 2,71,99,275 i) psIVj dh Hkfwe vkSj Hkou dk iathdj.k 2,62,91,000 - ii) dksphu pSIVj d s Hkou dk iatw hdj.k 27,62,427 2,76,00,60,689 2,93,56,17,634 2,76,00,60,689 2,93,56,17,634 9,72,90,297 ?kVk,a & iw.k s dh Hkwfe vkSj Hkou d s fy, lek;kts u - - ?kVk,a & dksphu pSPVj ds Hkou d s fy, lek;kts u 27,62,427 1,00,00,000 ?kVk,a & lnL; fgrdkjh fuf/k dks LFkkukra fjr - 4,55,000 ?kVk,a % 57oas ,ulhlh ‘k”sk dk lek;kstu - 35,09,992 tksM +s % izos’k ‘kYq d ¼lnL;½ 31,03,642 2,65,58,25,384 2,93,87,21,276 tksM +s % vk; vkSj O;; ys[ks d s vuqlkj o”k Z d s fy, fuoy vf/k’k”sk 25,07,38,823 34,95,46,280 2,90,65,64,207 dqy 3,28,82,67,55616 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV la- 2 : deZpkjh minku fuf/k 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 14,54,430 iwoZorh Z rqyui= d s vuqlkj ‘k”sk 18,15,482 2,96,209 tksM +s % o”k Z ds fy, va’knku 4,46,886 17,50,639 22,62,368 74,013 tksMa+ s % o”k Z ds fy, fuf/k dh lkof/k tek ij vftrZ C;kt 67,002 - ?kVk,a % fd;k x;k vuqnku 9,58,230 9,170 ?kVk,a % o”k Z ds nkSjku lkekU; fuf/k dh varfjr ‘k”sk 9,170 18,15,482 dqy 13,61,970 uksV la- 3 : fofo/k iqjLdkj fuf/k 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 83,75,218 fiNy s rqyu i= d s vuqlkj ‘k”sk 85,77,189 64,549 tksM +s % o”k Z ds nkSjku o`f) 14,08,791 2,62,616 tksM +s % o”k Z ds nkSjku gqb Z vk; 6,66,272 (1,25,194) ?kVk,a % iqjLdkj dh ykxr (62,165) 85,77,189 dqy 1,05,90,087 uksV la- 4 : vU; fuf/k 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- Rs. 1,10,598 Hkou fuf/k 5,59,371 22,800 iqLrdky; fuf/k 46,000 2,74,41,184 fofo/k fuf/k 3,86,96,653 2,75,74,582 dqy 3,93,02,024[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV l-a 5 : orZeku ns;rk,a 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fLFkfr ds vuqlkj fooj.k fLFkfr d s vulq kj #- #- 22,78,701 ykbcszjh tek 31,21,975 4,36,52,760 O;kikj ikzI; 2,85,33,387 5,39,17,615 vkj lh ,oa pSIVj d s ikl pkyw [kkrk 18,16,78,366 18,57,85,997 vU; nsunkfj;ka 14,93,78,944 61,47,994 Mh Mh ,l ns; 41,91,917 29,17,83,067 dqy 36,69,04,589 uksV l-a 6 : izko/kku 31 ekpZ] 2019 dh fLFkfr 31 ekpZ] 2020 dh ds vuqlkj fooj.k fLFkfr d s vulq kj #- #- 90,78,227 izko/kku 1,74,85,331 90,78,227 dqy 1,74,85,33118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.k ds Hkkx Lo:i ukVs uksV la- 7 : laifÙk] la;a= vkSj miLdj ldy ewY;gkzl@ fuoy CykWd CykWd ifj’kk/sku 01-04-19 dk s vof/k ds nkSjku ?kVk,a % vof/k ds 31-03-2020 dh 01-04-2019 rd o”kZ ds tksM+as@ ?kVk,a % 31.03.2020 bl o”kZ foxr o”kZ ifjlaifÙk;k sa dk fooj.k izkjafHkd ykxr vfHko`f) ifjln aik fSj Ùk ku ; ks av dp hy f cØh f dLF qykf r ds vuqlkj fy, o v” pkZ yd s nkSjku rd 20 21 09 - 2018-19 @ lek;kstu ifjlaifÙk;ks a dk ewY;gkzl lek;kstu #- #- #- #- #- #- #- #- #- ewrZ ifjlaifÙk;ksa : ÝhgkYs M Hkfwe 16,07,93,820 16,07,93,820 - - - 16,07,93,820 16,07,93,820 yht gkYs M Hkfwe 6,44,84,501 2,79,487 6,47,63,988 80,21,842 8,32,057 88,53,899 5,59,10,089 5,64,62,659 ÝhgkYs M Hkou 66,70,34,375 3,65,44,477 70,35,78,852 31,30,84,587 3,87,17,895 (1) 35,18,02,481 35,17,76,371 35,39,49,788 QuhpZ j vkjS fQfVaXl 7,75,52,092 79,43,469 8,54,95,561 3,87,48,248 46,00,853 81,285 4,34,30,386 4,20,65,175 3,88,03,844 iqLrdky; dh iqLrdsa 1,16,43,928 5,13,595 1,21,57,523 1,12,26,528 3,90,422 (64,114) 1,15,52,836 6,04,687 4,17,400 dk;kZy; miLdj 8,62,80,391 85,80,098 9,48,60,489 4,96,13,599 63,88,402 17,93,046 5,77,95,047 3,70,65,442 3,66,66,792 tsujsVlZ 1,60,46,364 30,791 - 1,60,77,155 87,28,424 11,37,238 (1,92,233) 96,73,429 64,03,726 73,17,940[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 fy¶V 1,40,63,133 1,40,63,133 74,27,867 9,95,290 84,23,157 56,39,976 66,35,266 ekVs j dkj 7,40,503 7,40,503 5,90,220 22,542 6,12,762 1,27,741 1,50,283 daI;wVj 5,60,64,435 10,75,525 5,71,39,960 5,28,40,145 20,88,064 (10,13,976) 5,39,14,233 32,25,727 32,24,290 lkbfdy 8,368 8,368 8,368 - 8,368 - - dqy d 1,15,47,11,910 5,49,67,442 - 1,20,96,79,352 49,02,89,828 5,51,72,763 6,04,007 54,60,66,598 66,36,12,754 66,44,22,082 vewrZ ifjlaifÙk;ka : lkWQ+Vos;j 4,12,78,630 28,08,709 4,40,87,339 3,94,12,463 8,50,474 4,84,207 4,07,47,144 33,40,195 18,66,167 dqy [k 4,12,78,630 28,08,709 - 4,40,87,339 3,94,12,463 8,50,474 4,84,207 4,07,47,144 33,40,195 18,66,167 1,19,59,90,540 5,77,76,151 - 1,25,37,66,691 52,97,02,291 5,60,23,237 10,88,214 58,68,13,742 66,69,52,949 66,62,88,249 foxr o”kZ 1,15,07,36,244 7,48,84,882 (2,62,43,428) 1,19,59,90,540 48,32,59,364 5,40,79,724 (76,36,797) 52,97,02,291 66,62,88,249 66,74,76,880 iwta hxr dk;Z izxfr ij 6,49,48,643 8,31,23,20620 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV la. 8 : xSj&m)`r fusos’k ¼ykxr o”kZ ½ 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- lgdkjh U;kl d s ‘ks;j : 10 #- izR;sd ds 50 ‘k;s j 500 jksfgr pSEcj izsfelasl dk%svkijsfVo lkslkbVh fyfeVMs ] eqEcbZ 500 (iwoZ eas t; c`ankou izhfefll VªLV QaM] ckEcs d s :i es a of.kZr) 11,00,00,000 vkb Z lh , vkbZ ds fnokfy;k O;olkf;d ,taslh eas fuos’k 11,00,00,000 10 #- izR;sd d s iznÙk ‘k;s j dh la[;k ( 1,10,00,000) 11,00,000 vkj oh vk s eas fuos’k 11,00,000 50,250 - vU; 50,250 11,11,50,750 dqy 11,11,50,750 uksV la- 9 : oLrq lwph 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fLFkfr ds fooj.k fLFkfr d s vuqlkj vuqlkj #- #- #- 24,71,199 - izdk’ku LVkWd ¼ykxr ij½ 39,13,431 6,980 - isij LVkWd ¼ykxr ij½ 5,765 43,46,437 - foojf.kdk LVkWd lfgr v/;;u lkexzh ¼ykxr ij½ 1,30,70,992 18,00,661 - vU; lkexzh dk LVkWd ¼ykxr ij½ 16,03,797 86,25,277 dqy 1,85,93,985 uksV la- 10 : O;kikj vkSj vU; ikzI; 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fLFkfr fooj.k fLFkfr d s vuqlkj ds vuqlkj #- #- #- 4,22,12,546 O;kikj izkI; 4,53,47,285 - ?kVk,a % langs kLin dtnZ kjkas d s fy, izko/kku - 4,53,47,285 7,92,87,401 vU; ikzIrO; 9,12,01,013 12,14,99,947 dqy 13,65,48,298[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV la- 11 : udnh vkSj cadS ‘ks”k 31 ekpZ] 2019 dh fLFkfr 31 ekpZ] 2020 dh fLFkfr fooj.k ds vuqlkj ds vuqlkj #- #- #- udnh vkSj cSad ‘k”sk % 11,25,674 udnh gkFk eas 11,35,445 vuqlwfpr cSadks a ds ikl ‘k”sk % 10,98,70,442 pky w [kkrs eas 24,77,15,305 5,21,63,099 cpr [kkr s eas 6,36,87,419 2,04,22,58,649 cSadks a ds ikl lkof/k tek % 2,35,68,36,746 2,20,54,17,864 dqy 2,66,93,74,915 ukVs la- 12 : _.k vkSj vfxze 31 ekpZ] 2019 dh 31 ekpZ] 2020 dh fLFkfr d s vuqlkj fooj.k fLFkfr d s vuqlkj #- #- 91,50,288 vU; vfxze 1,60,60,936 3,03,695 deZpkfj;ka s dks R;kSgkj vfxze 5,35,825 3,26,68,069 Vh Mh ,l ikzfIr 2,82,36,196 17,00,631 iwoZ iznÙk [kpZ 58,80,816 54,64,778 tek 56,28,244 4,92,87,461 dqy 5,63,42,01722 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV l-a13 : lnL;rk vkSj vU; ‘kYq d : 31 ekpZ] 2019 dks 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 3,89,52,486 okf”kdZ lnL;rk ‘kYq d 3,90,83,132 82,06,267 lnL;ks a dk O;olk; izek.k i= ‘kYq d 84,85,505 - xzsM lh MCY;w , ‘kYq d - 92,370 lnL;ks a dh f’kdk;r @ cgkyh ‘kYq d@ ukekda u ‘kYq d 3,83,664 - izekf.kr lfqo/kk dsUnz ‘kYq d - 83,324 lnL;rk vkjS izek.ku ‘kYq d & vkb Z ,e , ¼;w ,l ,½ 1,80,552 46,620 csgrj fLFkfr izek.k i= 35,600 4,73,81,067 dqy 4,81,68,453 uksV l-a14 : f’k{k.k vkSj vU; ‘kqYd : 31 ekpZ] 2019 dks 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 2,33,05,560 Nk=kas dk iathdj.k ‘kYq d 3,73,00,545 73,28,000 izk;ksfxd izf’k{k.k iathdj.k ‘kYq d 63,24,000 67,96,512 O;kogkfjd ifz’k{k.k@ fo”k; NwV ‘kqYd 70,76,000 56,66,07,979 f’k{k.k ‘kYq d 69,40,05,533 3,32,51,426 dSV dkslZ vk; 3,23,78,200 83,63,400 dksfpax iwjh djus laca/kh izek.k i= dk iqu% oS/khdj.k ‘kYq d 39,37,600 38,20,935 foojf.kdk dh fcØh 14,17,000 17,91,148 v/;;u ukVs ~l dh fcØh 6,64,473 38,500 Mkd] dksfpax] iquoZS/khdj.k ,oa u, fljs ls Qkeks± dh fcdzh 55,000 65,13,03,460 dqy 78,31,58,351[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV l-a15 : ijh{kk vkSj vU; ‘kqYd : 31 ekpZ] 2019 dks 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 15,88,91,616 ijh{kk ‘kYq d 19,54,59,802 56,58,389 mÙkj i=ks a dh tkap d s fy, ‘kYq d 41,60,300 3,500 ijh{kk izi=ka s dh fcØh - 16,45,53,505 dqy 19,96,20,102 uksV l-a 16 : LFkkiuk 31 ekpZ] 2019 dks 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 18,53,26,499 osru vkSj HkÙks 23,02,81,199 35,11,457 deZpkjh xzsP;qVh QMa ds fy, fu;kDs rk dk va’knku 2,16,45,439 1,61,51,102 deZpkjh Hkfo”; fuf/k d s fy, fu;kDs rk dk va’knku 2,02,16,709 2,016 deZpkjh fgrdkjh fuf/k eas fu;kDs rk dk va’knku 1,976 33,55,262 deZpkjh vodk’k udnhdj.k eas fu;ksDrk dk va’knku 48,46,734 55,19,942 deZpkjh vodk’k udnhdj.k&fo|eku 37,88,134 56,83,331 fpfdRlk O;; 81,25,398 10,94,490 deZpkfj;ka s dks NqV~Vh ;k=k HkRrk 8,80,164 10,25,603 vkj ih ,Q lh iz’kklu vkSj bZ Mh ,y vkb Z fujh{k.k izHkkj 11,54,309 21,11,984 izf'k{k.k vkSj fodkl ¼,p vkj Mh½ 8,13,614 22,37,81,686 dqy 29,17,53,67624 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV l-a 17 : dk;kZy; O;; 31 ekpZ] 2019 dks lekIr 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k o”k Z d s fy, #- #- 66,58,065 enq z.k ,oa y[s ku lkexzh O;; 58,70,873 75,73,571 Mkd] rkj] nwjHkk”k vkSj QSDl 1,02,53,169 17,64,655 vkra fjd y[s kk ijh{kk ‘kYq d 13,41,095 1,09,91,630 fo|qr iHzkkj 1,12,31,186 2,58,883 tus sjsVj O;; 2,17,191 25,25,917 njs a vkSj dj 26,89,600 3,06,746 chek 4,99,704 91,35,454 ejEer vkSj j[k&j[kko O;; 99,56,647 17,34,767 dkj O;; 14,23,357 12,570 tekurh tek ij C;kt 12,820 54,62,614 fof/kd izHkkj 72,96,792 3,72,082 cSad izHkkj 4,81,651 49,08,484 dIa;Vw j j[k&j[kko O;; 39,99,799 22,92,478 tu laidZ O;; 24,52,883 24,95,251 ns[kjs[k laca/kh O;; 27,47,453 6,54,803 iqLrd ,oa if=dk,a 7,26,844 3,85,614 f’k”VeaMy ‘kYq d 3,12,799 4,78,910 jkti= vf/klwpuk 3,59,020 15,98,960 deZpkjh dY;k.k 22,84,918 68,80,611 fdjk;k 81,43,953 5,98,45,123 iz'kklfud izHkkj 6,03,64,965 76,26,512 fofo/k O;; 56,86,891 13,39,63,700 dqy 13,83,53,610[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i uksV ¼tkjh½ uksV l-a 18 : ijh{kk O;; 31 ekpZ] 2019 dks 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 2,83,40,983 ijh{kk O;; 3,63,99,442 4,04,55,241 ijh{kd dk ikfjJfed 4,68,97,852 2,58,39,234 Ikjh{kk dUsnz O;; 3,12,97,234 7,98,789 ekSf[kd dksfpax fon++;kfFk;Z ks a d s fy, ijh{kk O;; 9,93,016 34,11,926 iqjLdkj ,oa iqjLdkj forj.k O;; 38,87,947 9,88,46,173 dqy 11,94,75,491 uksV l-a 19 : lh ih Mh dk;ØZ e O;; ,oa rduhdh 31 ekpZ] 2019 dks 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 79,85,781 lhihMh O;; 91,43,755 7,15,169 Ikfj;kts uk O;; 45,500 69,12,746 lokZRsre pSIVj ijq Ldkj lfgr jk”Vzh; iqjLdkj 9,43,520 97,59,392 {k=s h; ykxr@jk”Vzh; lEesyu O;; 1,05,37,449 1,11,77,364 lhihMh O;;-+& vkjlh@pSIVj 1,49,69,489 20,16,636 rduhdh dkS’ky fodkl 21,31,120 3,85,67,088 dqy 3,77,70,833 uksV la- d 19 : vof/k ls iwoZ l s iow Z dk lek;kstu 31 ekpZ] 2019 dks lekIr 31 ekpZ] 2020 dks lekIr o”k Z d s fy, fooj.k o”k Z d s fy, #- #- vof/k ls iwoZ dh vk; 1,04,047 e[q ;ky; 22,18,757 37,68,426 bZ vkb Z vkj lh - 3,35,157 ,u vkbZ vkj lh - 91,925 MCY;w vkb Z vkj lh d s pSIVj 200 12,03,815 ,l vkbZ vkj lh d s pSIVj (7,57,578) 10,100 ,u vkbZ vkj lh d s pSIVj 1,81,065 55,13,470 dqy ¼d½ 16,42,444 vof/k ls iwoZ dh O;; 35,14,329 e[q ;ky; 56,07,41526 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 10,41,608 bZ vkb Z vkj lh 11,800 7,70,573 ,u vkbZ vkj lh 3,94,171 2,63,345 MCY;w vkb Z vkj lh d s pSIVj 2,63,607 1,29,644 ,l vkbZ vkj lh d s pSIVj 8,24,943 52,450 ,u vkbZ vkj lh d s pSIVj 18,800 57,71,949 dqy ¼[k½ 71,20,736 (2,58,479) vof/k ls iwoZ dk lek;kts u (d&[k) (54,78,292) fn bLa VhV~;Vw vkWQ dkWLV ,dkmaVasV~l vkWQ bafM;k 31 ekpZ] 2020 dks lekIr o”k Z d s fy, udn izokg fooj.k 31 ekpZ] 2019 31 ekpZ] 2020 31 ekpZ] 2020 fooj.k dk s lekIr o”k Z dk s lekIr o”k Z dk s lekIr o”k Z ds fy, ds fy, ds fy, #- #- #- izpkyu fØ;kdykiks a ls udn izokg 25,07,38,823 djk/kku l s iwoZ fuoy vf/k’k”sk ,oa vlk/kkj.k en 34,95,46,280 5,40,79,724 tksMa+ s % eYw ;gzkl 5,60,23,237 30,48,18,547 dk;’Z khy iwta h ifjorZu ls iwoZ izpkyu vf/k’k”sk 40,55,69,517 2,93,56,341 pky w nsunkfj;ka s eas o`f) 8,35,28,626 2,06,563 pky w ifjlaifÙk;ka s eas o`f) 3,20,71,615 2,91,49,778 5,14,57,011 33,39,68,325 izpkyu fØ;kdykiks a ls fuoy udnh 45,70,26,528 fuos’k fØ;kdykiks a ls udnh izokg 64,24,437 lkof/k ifjlaifÙk;ka s dh [kjhn 1,75,09,863 (11,00,000) fuos’k eas deh - 53,24,437 fuos’k fØ;kdykiks a ls fuoy udnh 1,75,09,863 foÙkh; fØ;kdykiks a ls udnh izokg (6,94,98,856) iwta h eas o`f) (1,05,79,340) (6,94,98,856) foÙkh; fØ;kdykiks a ls fuoy udnh (1,05,79,340) 26,97,93,906 udnh vkSj udnh ds lerqY; eas fuoy o`f) 46,39,57,051 1,93,56,23,958 tksMa+ s & vof/k d s vkjaHk eas udnh vkSj udnh lerYq ; 2,20,54,17,864 2,20,54,17,864 fnukda 31.03.2020 dh fLFkfr ds vuqlkj udnh vkSj udnh lerYq ; 2,66,93,74,915 11,25,674 udnh 11,35,445 2,04,22,58,649 lof/k tek 2,35,68,36,746 10,98,70,442 cSad eas ‘ks”k & pkyw [kkrk 24,77,15,305 5,21,63,099 cSad eas ‘ks”k & cpr [kkrk 6,36,87,419 2,20,54,17,864 2,66,93,74,915[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 fn bfaLV~V;Vw vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 egRoiw.kZ ys[kkadu uhfr;ks a vkSj ys[kksa ij ukVs d- egRoiw.kZ ys[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)karksa] ykxw ys[kkadu ekudks a vkSj ykxr rFkk ladeZ ys[kkadkj vf/kfu;e] 1959 es a ;Fkkla’kksf/kr ikzo/kkuksa ds vuqlkj rS;kj fd;k x;k gSA foÙkh; fooj.kks a dks ykHkdkjh laLFkk ds laca/k esa ,fsrgkfld 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 pSIVjks a ds foÙkh; fooj.kks a dks] ifjlaifÙk;ks a vkSj ns;rkvks a ds ewY; ds vkadM+ks]a lHkh bUVªk xzqi ‘ks”k dks lekIr dju s ds ckn vk; vkSj O;;] bUVªk xqiz ysu&nsuks a vkSj ifj.kkeLo:i vizkIr ljIyl@ deh ds vkadM+ks a dks ‘kkfey djds lesfdr fd;k x;k gSA vis{kkuqlkj vko’;d lek;kstu fd, x, gaS izo’s k ‘kYq d lnL;ks a l s ikzIr ioz ’s k ‘kYq d dks iawthÑr fd;k x;k gSA ita hdj.k ‘kqYd Nk«kks a l s izkIr ita hdj.k ‘kYq d dks Nk«k dk ita hdj.k gksrs gh jktLo vk; ds :i es a ekuk x;k gSA fn bfaLV~V;Vw vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ jktLo ekU;rk bfaLV~V;Vw fuEufyf[kr ds vk/kkj ij vk; dh egRoiw.kZ enkas dk ekU; djrk gS % d½ lnL;ks a dk v’a knku lnL;rk va’knku dks ml o”kZ es a ekU; fd;k tkrk gS] ftl o”kZ l s ;s lacaf/kr gSA [k½ f’k{k.k vkSj vU; ‘kqYd Nk«kks a d s ita h;u ds lkFk gh iksLVy vkSj ekSf[kd f’k{k.k ‘kqYd d s lca /a k es a ekU; fd;k tkrk gAS x½ izdk’ku dh fcØh idz k’kuks a d s fdlh mi;ksDrk dks fdlh dher ij gLrkarfjr fd, tkus ij ,sls izdk’ku dh fcØh d s lca /a k esa jktLo dks ekU; fd;k tkrk gS ?k½ ijh{kk ‘kqYd ijh{kk ‘kYq d dks ,slh lacaf/kr vof/k;ks a d s fy, ekU; fd;k tkrk gS] ftl vof/k l s ;s lacaf/kr gS ³½ vU; dk;ØZ e ‘kYq d l s jktLo dks ,sls fØ;kdyki dju s ij ekU; fd;k tkrk gS p½ C;kt28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] cSadks a d s ikl lkof/k tekvksaa s ds laca/k es a leku vk; dks cdk;k jkf’k vkSj ykxw nj dks /;ku es a j[kr s g,q ikzfIr vk/kkj ij ekU; fd;k tkrk gSA N½ fuos’kks a ls vk; dks] Hkqxrku dh ikzfIr dk vf/kdkj iez kf.kr gksus ij ekU; fd;k tkrk gSA O;; O;; dks izkfIr vk/kkj ij ekU; fd;k tkrkk gS] ftlesa fuEufyf[kr ekeyks a d s vykok iksLVy vkSj ekSf[kd dksfpax ls lacaf/kr O;; ‘kkfey gSa %& i. pSIVjks a d s okf”kdZ vunq kuks a dks mudk forj.k fd, tkus ij ekU; fd;k tkrk gSA ii. pquko O;; dks ml foÙkh; o”kZ esa ekU; fd;k tkrk gS] ftl o”kZ es a ;g [kpZ fd;k x;k gSA laifÙk] l;a a= vkSj miLdj laifÙk] l;a =a vkSj miLdj dks ykxr es a l s lfapr ewY;gzkl vkSj fuoy gkfu] ;fn dksbZ gks] dks de djds r; fd;k x;k gSA ykxr es a [kjhn dh dher vkSj dksbZ vU; ykxr ‘kkfey gS] tks ifjlaifRr dks blds vifs{kr mi;ksx d s fy, bldh dk;’Z khy fLFkfr es a yku s d s fy, dh tkrh gSA fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ vewrZ ifjlaifÙk;ka vewr Z ifjlaifÙk;ks a es a dIa;Vw j lkW¶Vo;s j ‘kkfey gSa] tks ykxr es a l s lfapr ifj’kks/ku vkSj fuoy gkfu] ;fn dksbZ gks] dks de djds r; fd;k x;k gSA iatw hxr dk;Z ixz fr ij ,ls h ifjlaifÙk;ksa ds fuekZ.k ij fd;k x;k O;;] tks mlds visf{kr mi;ksx ds fy, rS;kj ugha gS] ml s ^iwta hxr dk; Z ixz fr ij* d s rgr ykxr esa ls gkfu] ;fn dksbZ gks] dks de djds r; fd;k x;k gSA ewY;gkzl@ _.k ifj’kks/ku ¼d½ laifÙk] l;a =a vkSj miLdj rFkk vewr Z ifjlaifÙk;ks a ij ewY;gzkl vk; dj vf/kfu;e] 1961 ds rgr gkzflr 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 ihzfe;e iV~Vk vof/k ds nkSjku LVªVs ykbu ij gkzl fd;k x;k gSA Hkwfe fdjk;k] ;fn dksbZ gks] ml o”kZ ds O;; ds :i esa eku fy;k x;k gS] ftlds fy, ; s ‘kYq d ns; gaS vFkok Hkqxrku ;ksX; gaAS ¼x½ ykbcszjh dh iLq rdks a d s fy,] ftl o”k Z es a ;s [kjhnh xbZ gaS] ml o”kZ es a ewY;gzkl 40 fd;k x;k gSA fuo’s k nh?kkZof/k fuos’k dks ykxr ij ekuk x;k gS rFkkfi] tc nh?kkZof/kd fuos’k ds ewY; esa ,d LFkk;h fxjkoV gks rks laxr jkf’k dh fxjkoV dks ekU; dju s ds fy, de fd;k x;k gSA oLrq lpw h idz k’ku LVkWd] v/;;u lkexzh rFkk iis j 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 lkefx;z ks a dh ykxr dk fu/kkjZ .k Hkkfjr vkSlr vk/kkj ij vkSj isij dh ykxr dk fu/kkZj.k QLVZ&bu&QLVZ&vkmV ¼,Q vkb Z ,Q vks½ d s vk/kkj ij fd;k tkrk gSA izko/kku] vkdfLed nsunkfj;ka vkSj vkdfLed ifjlaifÙk;ka i) fdlh ikzo/kku dks rc ekU; fd;k tkrk gS %& ¼d½ tc foxr bosUV d s dkj.k orZeku ck/;rk gks([भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 ¼[k½ ;g lHa kkfor gks fd vkfFkZd ykHk okys lalk/kuks a dk vkmV¶yks] ck/;rk dks fuiVkus ds fy, vifs{kr gS( rFkk ¼x½ ,d fo’oluh; vueq ku dks] ck/;rk dh jkf’k l s ijw k fd;k tk ldrk gSA fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ ii) dksbZ izko/kku fuEufyf[kr d s fy, ekU; ugha gS %& ¼d½ dksbZ ,ls h laHko ck/;rk] tks foxr bosUV ls mRiUu gks vkSj ftldh ekStwnxh ,d vFkok vf/kd vfuf’pr Hkkoh bosVa ] tks laLFkku d s i.w k Z fu;=a .k es a ugha gS] ds gksus vFkok u gksus ls izekf.kr gksxh( ¼[k½ dksbZ ,ls h oreZ ku ck/;rk] tks foxr bosVa l s mRiUu gks ysfdu ekU; ugha dh xb]Z D;kafsd ;g laHkkfor ugha gS fd vkfFkZd ykHkks a okys lalk/kuks a dk vkmV¶yks] ck/;rk dks fuiVkus d s fy, visf{kr gksxk vFkok ck/;rk dh jkf’k dk ,d fo’oluh; vueq ku ugha fd;k tk ldrkA ,ls h ck/;rk, a vkdfLed nsunkfj;ks a ds :i esa izdV dh xbZ gSaA budk vkdyu fu;fer vra jky ij fd;k x;k gS vkSj dsoy ck/;rk ds ml v’a k dk vkdyu fd;k x;k gS] ftlds fy, vkfFkZd ykHkks a okys lalk/kuks a dk ,d vkmV¶yks dsoy ,ls s vR;f/kd nqyHkZ ifjfLFkfr;ksa dks NksM+dj] laHkkfor gS] tgka dksbZ fo’oluh; vuqeku ugha yxk, tk ldrsA fons’kh eqnzk ysu nsu fons’kh eqnzk esa ysu nsu] ml ysu nsu dks dju s dh rkjh[k dks ipz fyr fofue; nj ij fd;k x;k gSA ekSfndz enks a dh lwpuk rqyu i= dh rkjh[k dks ipz fyr vafre nj dk mi;ksx djds nh tkrh gSA ikzjaHk esa ntZ@ lwfpr ekSfndz enks a ds fuiVku ds laca/k esa mRiUu fofue; nj es a vra j dks vk;@ O;;] tSlk Hkh ekeyk gks] ds :i es a ftl vof/k es a ;s mRiUu gq, gSa] ml vof/k es a vU; vkSj de d s fooj.k eas ekU; fd;k x;k gSA deZpkjh ykHk i. vYi dkfyd ykHk vYi dkfyd deZpkjh ykHk dks ml vof/k ds nkSjku nkok fd, x, O;; ds :i es a ekU; fd;k x;k gS] ftles a nkok u dh xb Z jkf’k inz ku dh xb Z gSA ii. jkstxkj mijkar ds ykHk jkstxkj d s mijkar ds ykHk] tSls Hkfo”; fuf/k] xzsP;Vq h] vodk’k udnhdj.k bR;kfn eq[;ky;] lacaf/kr {ks=h; ifj”knks a rFkk pSIVjks a dks ;Fkk ykx w inz ku fd, x, gaSA ifjlaifÙk;ks a dh gkfu iRz ;ds rqyu i= dh rkjh[k dks laifÙk ds fufgr ewY; dh gkfu;ks a ds fy, leh{kk dh xbZ gSA ;fn bu ifjlaifÙk;ksa dh fufgr jkf’k mudh olwyuh; jkf’k l s vf/kd gksrh gS] rks gkfu;ks a dks ekU; fd;k tkrk gSA bLa VhV~;Vw vkWQ dkWLV vdkmaVsVa ~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ vof/k iwoZ vk;@ O;; ,d ;k vf/kd iow Z vof/k;ksa eas foÙkh; fooj.kks a dks rS;kj djus eas =fqV;ks a vFkok pwdks a d s dkj.k oreZ ku vof/k es a mRiUu vof/k iwoZ dh enkas dks vk; vkSj O;; d s fooj.k es a vyx ls izdV fd;k x;k gSA30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ [k- ys[kksa ij ukVs 1- bfaLV~V;Vw d s lesfdr foÙkh; fooj.kks a dks dksydkrk eq[;ky;] ub Z fnYyh dk;kZy;] pkj {ks=h; ifj”knks a vkSj frjklh pSIVjks a dks /;ku esa j[kdj rS;kj fd;k x;k gS] ftuesa ls lkr ys[k s ys[kk ijhf{kr ugha gSa ;Fkk xksok] dY;k.k & vEcjukFk] Hk#p & vadys’oj] usosyh] [kM+dijq ] lkmFk vksfM’kk vkSj dkuiqjA ckbl pSIVjks]a uker% bUnkSj] nsokl] tcyiqj] dp] xka/kh/kke] jk;iqj] flaxjkSyh] Hknzkorh & fleksxk] xkft;kckn] eSaXykjs ] cjsyh] nsgjknwu] tEew] tks/kijq ] u;k ukaxy] ifV;kyk] vxjryk] gtkjhckx] tktijq D;kstkj] te’ksnijq ] usgkrh] jkaph] pUnzkijq vkSj laHkyijq ds ys[kks a ds ikzIr u gksus ds dkj.k bUgas orZeku o”kZ esa ‘kkfey ugha fd;k x;kA rFkkfi] lesfdr foÙkh; fooj.kks a ds iow Z o”kZ ds vkadM+ks a esa bu pSIVjks a ds foxr o”kZ ds vkadM+ s ‘kkfey gSa ¼vuyq Xud&I ns[kas½A 2- vkdfLed ns;rk ¼tks iznku ugha dh xbZ½ d½ uhfr ds rgr fpfdRlk O;; ¼lkekU;] iSFkksyksth O;;½ dh izfriwfrZ deZpkfj;ksa dks uhfr esa fofufnZ”V lhek ds v/;/khu fcy izLrqr dju s ij iznku dh tkrh gSA uhfr dh ‘krks± d s vulq kj] viz;ksT; ‘ks”k jkf’k 4 o”kks± dh vof/k d s fy, lfapr dh tk ldrh gSA fnukad 31 ekpZ] 2020 dh fLFkfr ds vuqlkj] viz;ksT; ‘ks”k jkf’k] tks deZpkifj;ksa ds [kkrs esa tek gS] og 44]99]498@& ¼foxr o”kZ es a 49]14]003@&½ gSA [k½ o”kZ 2014 es a bZ vkbZ vkj lh ds f[kykQ lafonkRed deZpkfj;ksa }kjk ,d dkuwuh okn nkf[ky fd;k x;k gS] tks vHkh yafcr gSA o”kZ ds nkSjku fLFkfr esa cnyko ugha vk;k gSA ekeys ds vafre ifj.kkeks a ds ckn ys[kks a es a vko’;d iHz kko] ;fn dksbZ gks] inz ku fd;k tk,xkA x½ 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 e sa 5]01]68]756@& #-½ ds lkFk lsok dj ekax 5]01]68]756@& #- ¼foxr o”kZ esa] 5]01]68]756@& #-½ gS] ftlesa ls 37]62]657@^ #- dh jkf’k] tks ekax dk 7-5 ifzr’kr gS] o”kZ ds nkSjku Hkqxrku dj nh xbZ gS rFkk Þ_.k vkSj vfxez Þ jkf’k ds rgr ^lsok dj tek* ds :i esa n’kkZb Z xbZ gSA ?k½ dksphu pSIVj d s lca /a k es a % i) lh ,Q b Z }kjk fd, x, fuekZ.k dk; Z ds dkj.k iM+ksl ds Hkou dh {kfr ds fy, 19]38]785@& dh jkf’k dh ekax ds fy, ,d mi U;k;ky; vkns’k FkkA pSIVj us ,ukZdqye ftyk U;k;ky; esa ,d vihy nkf[ky dh gS vkSj vfare vkns’k ds yafcr jgrs 15]00]000@& dh jkf’k ds fy, cSad xkjaVh iLz rqr djus ij LFkxu ;kfpdk ikzIr dh gSA ii) 75]80]762@& jkf’k dh dk; Z lafonk ds laca/k esa QkeZ vkbZ b Z b Z ¼NwV QkeZ½ pSIVj }kjk Bsdsnkjks a ls ikzIr ugha fd;k x;k gSA mijksDr dk; Z Bsdsnkjksa ls ,sls QkeZ ikzIr ugha djuss ds dkj.k dk;Z lafonk dj nsunkjh 6]06]461@& #- rFkk C;kt gksxh] ftldk ys[kks a esa mYys[k ugha fd;k x;k gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ 3- vk;dj ds laca/k esa NwV vk;dj vf/kfu;e 1961 dh /kkjk 11 ds lkFk ifBr /kkjk 12d ds rgr inz ku dh xbZ gS] tks foÙk vf/kfu;e 2020 ds u, ikzo/kkuks a ds rgr uohdj.k fd, tkus ds v/;/khu gS] vr% vk;dj ds fy, dksbZ ikzo/kku ugha fd;k x;k gSA vkLFkfxr dj ifjlaifÙk rFkk nsunkjh ds fy, dksbZ ikzo/kku vko’;d ugha le>k x;k gSA 4- bfaLV~V;Vw }kjk j[kh xbZ lHkh iqjLdkj jkf’k ys[kks a es a vkSj rRlaca/kh lkof/k tek esa laxr fuos’kksa ds lkFk ‘kkfey dh xbZ gSA fuf/k;ks a dks fofHkUu nkrkvks a }kjk inz ku fd;k x;k gSA 5- 235]68]36]746@& #- ¼foxr o”kZ esa 204]22]58]649@&½ dh lkof/k tek jkf’k esa fofo/k ijq Ldkj vkSj vU; fuf/k ds fy, 49]16]284@& ¼foxr o”kZ es a 51]99]024@& #-½ ‘kkfey gSA 6- vU; vfxez jkf’k esa ,e lh vkb]Z Hkkjr ljdkj }kjk vuqefr u nsus ds dkj.k iow Z ifj”kn lnkL; ls cdk;k 1]36]097@& #- ¼foxr o”k Z 1]36]097@& #-½ ‘kkfey gSa vkSj oreZ ku es a ekeyk U;k;k/khu gSA 7- lkafof/kd ys[kk ijh{kk ‘kYq d es a fuEufyf[kr ‘kkfey gSa %& lkafof/kd ys[kk ijh{kk ‘kYq d ¼eq[;ky;½ ¼th ,l Vh lfgr½ #- 4]95]217@& 8- (i) eq[;ky; d½ n bfaLV~V;wV vkWQ dkLV ,dkmaVsV~l vkWQ bafM;k deZpkjh Hkfo”; fuf/k VªLV dks Hkfo”; fuf/k dk v’a knku inz ku fd;k tkrk gSA [k½ xszP;Vq h dk Hkqxrku vf/kfu;e] 1972 ¼;Fkk la’kksf/kr½ ds rgr xszP;Vq h ds laca/k esa nsunkjh dks xqiz xszP;Vq h uhfr ls Hkkjrh; thou chek fuxe dks fn, x, v’a knku ds vk/kkj ij ekU; fd;k tkrk gSA x½ vodk’k udnhdj.k ds laca/k esa nsunkjh dks ,y vkb Z lh vkb Z ds ikl j[kh xbZ vuqeksfnr vodk’k udnhdj.k fuf/k d s vk/kkj ij ekU; fd;k tkrk gSA ?k½ 99]01]95]583@& #- ¼foxr o”k Z 89]34]26]535@& #-½ dh lkof/k tek jkf’k es a 41]53]446@& #- ¼foxr o”kZ es a 29]18]957@& #-½ fofo/k ijq Ldkj vkSj vU; fuf/k d s fy, gSA fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ (ii) MCY;w vkj vkj lh 1- lh MCY;w , fofu;eu 145 d ds rgr dkmafly vkWQ bfaLV~V;wV }kjk MCY;w vkbZ vkj lh dks tkjh vuqns’kks a dk dk;kZUo;u o”kZ 2013&14 dh nkok lafnX/k jkf’k vkSj o”kZ 2014&15 dh nkok lafnX/k jkf’k 81]176@& #- tks vuqlwph x & 20,77,565/‐ pky w esa n’kkZbZ xbZ nsunkfj;ksa vkSj rnuq:ih ,dy nkok izkI; jkf’k 21]58]741@& #-] tks fnukad 31-03-2019 dh fLFkfr ds vuqlkj vuqlwph&³ & pkyw ifjlaifÙk;ks a esa n’kkZb Z xbZ gS] og v/;{k] MCY;w vkb Z vkj lh dks lfpo ¼dk;dZ kjh½ }kjk fnukad 18-01-2019 ds i= la- th%142%01%2019 es a tkjh fd, x, vuqns’kksa ds vk/kkj ij pky w o”kZ 2019&2020 ds nkSjku vfHk’kwU; dh xbZ gSA32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ;g vfHk’kwU; dh xbZ jkf’k lh MCY;w , vf/kfu;e 1959 vkSj lh MCY;w , fofu;eu] 1959 ds ikzo/kkuks a ds vuqlkj dkmafly vkWQ bfaLV~V;Vw l s uhps mfYyf[kr fofHkUu vuqns’kks a d s vk/kkj ij iHz kkfor dh xb Z gSA fnukad 28 twu] 2020 dks vk;ksftr dkmafly dh 325oha cSBd esa fy, x, fu.kZ; ds vuqlkj ykxr vkSj ladeZ ys[kkdkj fofu;ekoyh] 1959 d s fofue; 145 d ds mYya?ku d s fy, MCY; w vkb Z vkj lh dks vuqns’k tkjh fd, x, gaSA laxr ekeys eas dkmafly d s iow Z fu.kZ; ds lanHkZ es a %& fnukad 7 ekpZ] 2016 dks vk;ksftr laLFkku dh ifj”kn dh 297oha cSBd es a fy, x, fu.kZ; ds vuqlkj pSIVjks a vkSj {ks=ks a }kjk eq[;ky; ls tkjh fd, x, funsZ’kks@a vuqns’kks a rFkk fn’kkfunsZ’kks a dk vuqikyu u dju ds ekeys ij ppkZ dh xbZ FkhA dkmafly ds pSIVjks a vkSj {ks=ks a }kjk eq[;ky; ls tkjh fd, x, ekxfZunsZ’kks a vkSj funsZ’kks@a vuqns’kks a dk ikyu u djus ds ekeys ij fopkj fd;k gSA foLrr` ppk Z d s ckn % Þ;g ladYi fy;k x;k fd eq[;ky; }kjk pSIVjks avkSj {ks=ks adks tkjh fd, x, fn’kkfunsZ’kks avkSj vuqns’kks@a funs’kks adk ikyu u dju sds fy, lacaf/kr pSIVj@ {ks= dks lfpo }kjk vuqikyuk lqfuf’pr djus ds fy, 21 fnuks adk uksfVl tkjh fd;k tk,xkA ;fn pSIVj@ {ks=h; ifj”kn }kjk 21 fnuks ads Hkhrj ikyu ugha fd;k tkrk gS rks mUgas lfpo }kjk eqf[k;k gksus ds ukrs ,d volj nsrs gq, izc/aku lfefr dks Hkax dju sd sfy, vkx s21 fnuks adk uksfVl fn;k tk,xk!Þ Þ;g Hkh ladYi fy;k x;k fd ;fn pSIVj@ {ks=h; ifj”kn mi;qDr lquokbZ ds ckn funsZ’kks adh vuqikyuk u djuk tkjh j[krk g Srk smls v/;{k d svueqksnu l slfpo }kjk ,d vf/klwpuk tkjh djds Hkax fd;k tk,xkAÞ bfaLV~V;Vw dh ifj”kn dh fnukad 21 ebZ] 2016 dks gqbZ 299oha cSBd es a fy, x, fu.kZ; ds vulq kj] bl ij dkjoZ kbZ fjiksVZ ds :i eas ppkZ dh xb Z vkSj bles a ;g ladYi fy;k x;k %& fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ Þ;g Hkh fu.kZ; fy;k x;k Fkk fd {ks=h; ifj”kn vFkok pSIVj }kjk eq[;ky; dh vuqefr ds fcuk fd, x, dkuwu O;;] ;fn dksbZ gks] lcaaf/kr {ks=h; ifj”kn vFkok pSIVj ds LohÑfr vf/kdkjh d suke sMkys tk,xaAsÞ ifj”kn dh fnukad 28 twu] 2020 dh 325oha cSBd ds fu.kZ; ds vuqlkj ifj”kn ds funs’kA bfaLV~V;Vw dh ifj”kn dh fnukad 17 vkSj 18 ebZ] 2020 dks vk;ksftr 324oha cSBd esa fy, x, fu.kZ; ds vuqlkj] if’peh Hkkjr {ks=h; ifj”kn ds v/;{k rFkk vU; lnL;ks a dks lh MCY;w , fofu;e 1959 ds foe; 145 ds rgr fnukad 18 tuojh] 2019 ds i= ds rgr tkjh funs’kks a dh vuiq kyuk u jgu s d s fy, fnukad 28 twu] 2020 dks vk;ksftr 325oha ifj”kn cSBd es a lquokb Z d s fy, cyq ku s dk fu.kZ; fy;k x;k] ftles a ;g fy[kk x;k % Þykxr vkSj ldaeZ ys[kkiky fofu;ekoyh] 1959 ds fofu;e 145 d ds vuqlj.k es afuns’ZkA n bfaLV~V;Vw vkWQ dkWLV vdkmaVasVl~ vkWQ bfaM;k ¼vkbZ lh , vkb½Z & if’peh ifj”kn ¼MCY;w vkb Zvkj lh½ }kjk lh ,e , vk’kh”k FkkVs vkSj lh ,e , uhjt tks’kh ds laca/k esa iLzrqr fd, x, MsfcV uksV esa dksbZ esfjV ugha gS vkSj ;s MsfcV uksV ,rn~}kjk fujLr] jí fd, tkrs gSa vkSj bUgs avkb Zlh , vkb Zdh MCY; wvkb Zvkj lh d sys[kks al svkSj lkFk gh n bfaLV~V;Vw vkWQ dkWLV vdkmaVasVl~ vkWQ bfaM;k ds lesfdr ys[kks als Hkh fnukad 28@09@2018 ls okil fy, x, ekus tkrs gaSAÞ vkb Zlh , vkbZ dh MCY;w vkbZ vkj lh dks ,rn~}kjk fnukad 28 flracj] 2018 dh fLFkfr ds vuqlkj viuh [kkrk cgh es a vko’;d ifzof”V dks ikfjr djus dk funs’k fn;k tkrk gS rkfd MsfcV uksV dks jí dju sdks iHzkkoh fd;k tk lds vkSj bl vuqns’k dh ikzfIr ls 7 fnuks ads Hkhrj ykxr vkSj ladeZ ys[kkiky fofu;ekoyh] 1959 ds fofu;e 145 d ds rgr bl vuqns’k dh vuiqkyuk dh ifq”V dh tk ldsAÞ lquokb Z esa] MCY;w vkb Z vkj lh esa ifzrfuf/k pkj pqfuank ifj”kn lnL;ks a uker% lh ,e , uhjt Mh tks’kh] lh ,e , vf’ou th nyokM+h] lh ,e , vk’kh”k ih FkkVs vkSj lh ,e , nsok’kh”k fe=k mifLFkr Fks a ohfM;ks dkaÝsfalax ds tfj, lquokbZ esa[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 mifLFkr gksus ds fy,] if’peh Hkkjr {ks=h; ifj”kn ds dsoy dqN lnL;ks a us gh viuh miyC/krk fn[kkbAZ pwafd lquokb Z es a lnL; mifLFkr ugha Fks] lfpo us funs’k fn;k fd if’peh Hkkjr {ks=h; ifj”kn ds izR;ds lnL; ls Qksu ij laidZ fd;k tk, rkfd o s vius ekeys dks ekSf[kd :i ls crk ldsAa dqN lnL;ks a us dky lquh vkSj dqN us ifj”kn ds funsZ’kks a dh vuqikyuk ij vius fopkjks a d s ckj s es a b&Z eys l s fy[kkA foLrr` ppkZ ds ckn] ifj”kn us ;g fu.kZ; fy;k fd pwafd MCY;w vkbZ vkj lh ds lnL; ykxr vkSj ladeZ ys[kkiky fofu;ekoyh] 1959 ds fofu;e 145 d ds rgr fnukad 18 tuojh] 2019 ds i= ds rgr tkjh ifj”kn ds vuqns’kks a dk ckj&ckj mYya?ku dj jgs gSa] blfy, ,d dM+k dne mBk, tkus dh t:jr gS rkfd ;g lqfuf’pr gks lds fd bu funsZ’kks a dk ijw h rjg ls ikyu gks vkSj ;g Hkh lqfuf’pr gks lds fd if’peh Hkkjr {ks=h; ifj”kn ds ys[k s lPp s vkSj ikjn’khZ n`f”Vdks.k dks n’kkZrs gSaA rnqulkj] ykxr vkSj ladeZZ ys[kkiky vf/kfu;e] 1959 dh /kkjk 15 ¼2½ ¼A½] ykxr vkSj ladeZ ys[kkiky fofu;ekoyh] 1959 ds fofu;e 93 ¼2½] 93 ¼3½ vkSj 145 d ds rgr bfaLV~V;Vw dh ifj”kn }kjk fuEufyf[kr vkns’k@ vuqns’k tkjh fd, x,A eq[;ky; }kjk o”kZ 2019&20 ds fy, ys[kk vkSj ys[kk ijh{kk ifzØ;k ijw h gksus rd MCY;w vkbZ vkj lh ds iz’kklu] foÙk vkSj dkuwuh dk;ks± dks vius gkFk esa fy;k tk,A MCY;w vkb Z vkj lh ds ys[kks a dks Hkh 1 ekg dh vof/k ds Hkhrj eq[;ky; dh ns[kj[s k es a vfare :i fn;k tk,A fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ blds vykok] MCY;w vkbZ vkj lh ds lHkh vf/kdkjh vkSj deZpkjh vc ls ysdj bl izfØ;k ds ijw k gksu s rd o”kZ 2019&20 ds fy, ys[kksa vkSj ys[kk ijh{kk ifzØ;k ijw h dju s ds laca/k esa bfaLV~V;Vw ds lfpo dks lh/ks fjiksVZ djasxAs foÙk izeq[k dks foÙk o”kZ 2019&20 ds fy, MCY;w vkb Z vkj lh ds ys[kks a dks vius vf/kdkj esa ysu s vkSj mUgs a ys[kk ijhf{kr djkus ds fy, vf/kÑr fd;k x;k Fkk rFkk lfpo dks ys[kks a vkSj o”kZ 2019&20 ds vU; lHkh fooj.kks a ij gLrk{kj dju s ds fy, vf/kÑr fd;k x;k FkkA MCY;w vkb Z vkj lh ds pwddrkZ lnL;ks a ds f[kykQ ykxr vkSj ladeZ ys[kkiky fofu;ekoyh] 1959 ds fofu;e 145 d ds rgr tkjh vuqns’kks a dk mYya?ku dju s ds fy, rFkk fu;r rkjh[k dks ifj”kn ds le{k mifLFkr u gksus ds fy, vuq’kklfud ekeyk nk;j djus dk Hkh fu.kZ; fy;k x;kA lfpo dks ekeyk funs’kd ¼vu’q kklu½ dks Hkstus d s fy, funs’Z k fn, x, FksA blds vykok] ;g fu.kZ; fy;k x;k Fkk fd fofu;e 145 d ds rgr ifj”kn }kjk fnukad 18-01-2019 ds rgr tkjh fd, x, funs’kks a ds laca/k esa MCY;w vkbZ vkj lh }kjk nk;j @ cpko fd, x, fdlh Hkh U;k;kf;d ekeys esa MCY;w vkbZ vkj lh }kjk ogu fd, x, dkuwuh [kpk±s dks MCY; w vkbZ vkj lh d s iow Z vkSj orZeku lnL;ksa ls olwyk tk,xk] tks ifj”kn }kjk fnukad 21 ebZ] 2016 dh 299oha cSBd es a fy, x, fu.kZ; ds vkykds es a bls vuqeksfnr djaxs ]s tks bl idz kj gS %& ;g Hkh fu.kZ; fy;k x;k Fkk fd {ks=h; ifj”kn vFkok pSIVj }kjk eq[;ky; ds vuqeksnu ds fcuk fd, x, dkuwuh O;;] ;fn dksbZ gks] dks {ks=h; vFkok pSIVj d s lca fa/kr LohÑfr ikzf/kdkjh d s uke s Mkyk tk,xkA 2- ,Q Mh , ih ,y l]s vulq wph&p & pkyw ifjlafÙk;ks a es a n’kkZb Z xbZ 67]30]000@& #- ds olwyuh; nko s i{kdkj }kjk fookfnr gSaA blh izdkj] vuqlwph&d ¼pky w ns;rk,½a esa n’kkZbZ xb Z 67-30 yk[k #- dh jkf’k nkok lafnX/k & ,Q Mh , ih ,y es a ,Q Mh , ih ,y dks Hkqxrku ;ksX; 60-02 yk[k #- ds ‘ks”k buok;l dh jkf’k ‘kkfey gSA MCY;w vkbZ vkj lh dks n;s jkf’k ds Hkqxrku d s fy, i{kdkj ls vuqLekjd vkSj ek/;LFk dh fu;qfDr d s fy, vuqjks/k ikzIr gvq k gSA 3- vuqlwph x & pky w ns;rkvksa esa n’kkZbZ xbZ 4]20]707@& #- dh olwyuh; jkf’k ds fy, izko/kku , th ,e }kjk vuqeksnu fd, tkus ij iqjkafdr fd, tk,xa s D;kasfd ;g Hkqxrku ;ksX; ugha gSA 4- ifj”kn us Hkkjrh; thou chek fuxe ds lkFk ,d lewg xzPs ;qVh ;kstuk viukb Z gS] rFkkfi Hkkjrh; thou chek fuxe }kjk fnukad 31-03-2020 dh fLFkfr ds vuqlkj chekafdr ewY;kadu ds vHkko esa izhfe;e dk okLrfod Hkqxrku vkSj xszP;Vq h dk Hkqxrku vf/kfu;e] 1972 ds la’kks/ku ds dkj.k nsunkjh esa o`f) gksus ij vfrfjDr v’a knku dks vuqlwph& > es a n’kkZb Z xb Z xzsP;qVh ds izko/kku d s :i es a ‘kkfey fd;k x;k gSA34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (iii) bZ vkj vkj lh d½ fnukad 31-03-2020 dh fLFkfr ds vuqlkj 46]20]411-00 #- ds dqy fofo/k nsunkjh esa ls 12]29]729-00 #- dh jkf’k vkB lky l s Hkh vf/kd le; dh gSA [k½ foÙkh; o”kZ 2018&19 ds nkSjku ,l ch vkb Z ls iV~Vk fdjk;k ds :i es a 41]98]369-00 #- dh jkf’k ikzIr dh xbZ tks 01-01-2013 ls yafcr Fkh ysfdu ml fdjk;k vk; dh lsok ij vHkh rd dksbZ th ,l Vh olwyk ugha x;k gSA blds vykok bZ vkj vkj lh dks o”kZ ds nkSjku ,l ch vkbZ ls 12 ekg ds iV~Vk fdjk, ds fy, 19]20]000-00 #- dh dqy jkf’k ikzIr gqbZ gS] tks fd fnukad 01-04-2019 ls yafcr FkhA vc b Z vkbZ vkj lh us ekg okj th ,l Vh dk fcy rS;kj fd;k gS vkSj ml fdjk;k vk; dh lsok ij foÙk o”kZ 2019&20 d s fy, olwyuh; th ,l Vh jkf’k ds fy, Hkh ikzo/kku fd;k x;k gSA fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ x½ ,l ch vkb Z ds lkFk orZeku iV~Vk djkj fnukad 01@04@2019 ls 5 o”kks± ds fy, 160]000 #- izfr ekg dh nj ls ¼ds ,e lh dj vkSj ljpktZ lfgr] ftls Lokeh }kjk ogu fd;k tkuk gS½ ysfdu blesa ykxw th ,l Vh ‘kkfey ugha gSA ml djkj ds rgr] iV~Vsnkj vFkkZr ,l ch vkbZ }kjk 6 ekg ds fdjk, vkSj lsok iHz kkjks a dk vfxez Hkqxrku fd;k tk,xk] tks dCtk ysu s ij vFkok mlls iow Z C;kt jfgr ifzrHkwfr tek ds :i esa gksxkA ;g tek jkf’k iV~Vk lekIr gksus ij okil dh tk ldsxhA rFkkfi] b Z vkbZ vkj lh us vHkh rd iV~Vsnkj ls ;g ifzrHkwfr tek jkf’k olwyh ugha gSA vc b Z vkj vkj lh us foÙk o”kZ 2019&20 ds fy, vko’;d iHz kko] ;fn dksbZ gS] ys[kks a es a dj fn;k gSA ?k½ vkdfLed ns;rk & dqN iwoZ lafonk deZpkfj;ksa ds bafLV~V;Vw vkWQ dkLV vdkmaVasVl~ vkWQ bafM;k ds bZ vkb Z vkj lh ds f[kykQ o”kZ 2014 esa ,d dkuwuh okn nk;j fd;k gS] tks vHkh yafcr gSA o”kZ ds nkSjku fLFkfr esa dksbZ cnyko ugha vk;k gSA ekeyk cna gksus ds ckn vkSj vfare QSlys ds vuqlkj ys[kks a esa vko’;d ifzo”V] ;fn dksbZ gS] dh tk,xhA ³½ MkW- ,- ,e- nqxkZ ilz kn] vuq’kklfud lfefr ds ihBklhu vf/kdkjh }kjk f’kdk;r la- la[;k dkWe@21&lh MCY;w , ¼9½ 2010 e sa tkjh fd, x, 27 ebZ] 2015 ds vkns'k ds vuqlkj ykxr ,oa ladeZ ys[kkiky ¼O;kolkf;d ,oa vU; nqO;Zogkj rFkk ekeyksa ds vkpj.k½ fu;ekoyh] 2007 ds fu;e 19 ¼1½ ds lkFk ifBr lhMCY;w, vf/kfu;e] 1959 dh /kkjk 21 [k ¼3½ ds vuqlkj lnL; ds fo#) fuEufyf[kr vkns'k fn, x, gaSA d- ÞlnL; dh irz kM+uk [k- vkns'k fn, tkus ds 30 fnuks a ds Hkhrj nh tkus okyh laLFkku ds bZ vkb Z vkj lh dks 61]461@& #i, dh ijw h jkf'k rFkk tqekZus dh lerqY; jkf'k dk iuq HkqZxrku x- vkns'k nsus dh rkjh[k ls 1 o"kZ dh vof/k ds fy, lnL; dk jftLVj ls uke gVkukÞ rn~uqlkj] 1]22]922@& #i, lacaf/kr O;fä ls olwy fd, tkus FksA Hkkjr ds ykxr ,oa ys[kkdkj laLFkku ds vihy ikzf/kdkjh ds le{k ,d vihy nk;j dh xbZ Fkh vkSj mi;qZä vihy ikzf/kdkjh us ykxr ,oa ladeZ ys[kkiky vf/kfu;e dh /kkjk 22 ¼³½ dh mi /kkjk ¼2½ ds [kaM ¼x½ ds rgr bl mi;qZä ikzf/kdkjh dks inz Ÿk 'kfä;ksa dk i;z ksx djr s g,q vkns'k 09@04@18 ds }kjk mi;qZä vihy ikzf/kdkjh us mu funsZ'kksa ds ijw k gksu s rd laLFkku dh vuq'kklfud lfefr }kjk tkjh vuqfpr vkns'k ds ipz kyu dks LFkfxr dj fn;k gS ftuds fy, ekeyk vkns'k fnukad 09@04@2018 ds iSjk ¼12½ ds rgr mfYyf[kr i;z kstu ds fy, vkSj u;k vkns'k tkjh dju s ds fy, mi;qZä dkjoZ kbZ dju s grs q Hkkjr ds ykxr ys[kkdkj laLFkku dh vuq'kklfud lfefr dks Hkts k tk jgk gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35 fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ (iv) ,u vkb Z vkj lh 1- vkuykbu ns;rk dh fLFkfr d s lR;kiu d s rgr ,u vkbZ vkj lh d s ikl] 1]50]420 #0 dh Vh Mh ,l ekax cdk;k gSA pwfad mÙkjh Hkkjrh; {ks=h; ifj”kn ekeys ij vk;dj ikzf/kdkfj;ks a d s lkFk vuqlj.k dj jgh gS] naM C;kt ds laca/k es a cfg;ks a es a dksbZ ikzo/kku ugha fd;k x;k gS] tks fd ns; gks lds] vr% ekax oS/k ugha gks ldrh D;ksfad bls Bhd fd, tkus dh t:jr g S vkSj vk;dj foHkkx d s lkFk vulq j.k djus dh t:jr gSA ;|fi cdk;k ekax ds fy, izko/kku@ lek;kstu [kkrk cfg;ks a es a fd;k x;k gS] vko’;d lq/kkj d s {ks=ksa ds fy, Vh Mh ,l dh cdk;k ekxa dk C;kSjk uhps fn;k x;k gS %& Ø- l-a o”kZ cdk;k ekxa fd;k x;k Hkqxrku * 1 2019-20 17,740/- - 2 2018-19 23830/- 15100/- 3 2012-13 35660/- - 4 2009-10 12610/- 10670/- 5 2008-09 43160/- 43157/- 6 2007-08 17420/- 17238/- 1,50,420/- 86,165/- 2- dkjiksjsV dk; Z ea=ky; d s {ks=h; funs’kd] dkjiksjsV dk; Z ea=ky;] ubZ fnYyh ds {ks=kf/kdkj okys jkT;ks a es a fuos’kd tkx:drk dk;ZØeks a ds vk;kstu ds fy, bfaLV~V;Vw vkWQ dkWLV vdkmaVasVl~ vkWQ bfaM;k dks fnukad 11 vDVwcj] 2017 ds i= la- ihD;w@vkbbZ iZ h,Q@vkjMh ¼,u vkj½@ 2017@8865 ds rgr 12 yk[k #- inz ku fd, gaSA rFkkfi] o”kZ 2019&20 esa ,u vkb Z vkj lh bl laca/k esa dksbZ dk;ZØe vk;ksftr dju s esa leFkZ ugha Fkh vkSj o”kZ 2018&19 es a ,e lh , lsizkIr 4-80 yk[k #- dh jkf’k okilh ;ksX; ekuh xbZ gSA 9- 31-03-2020 dh fLFkfr ds vuqlkj 1]33]24]831@& #i, dh jkf'k ds th ,l Vh buiVq _.k dks 'ks"k vk; ,oa O;; [kkr s e sa Mkyk x;k gSA 10- ifj”kn u s 21 tqykbZ] 2019 dks gqb Z viuh 320oha cSBd es a fuEufyf[kr ladYi ikfjr fd;k ! ÞladYi fy;k tkrk gS fd fnukad 20 vkSj 28 flracj] 2018 dks vk;ksftr ifj”kn dh 315oha cSBd ds dk;oZ `Rr esa la’kks/ku dju s ds fy, 6 tuojh] 2019 dks Hkh ifj”kn dh 316oha LFkfxr cSBd esa fy, x, fu.kZ; }kjk dsUnhz; ifj”kn }kjk fofu;e 145&d ds rgr MCY;w vkb Z vkj lh vkSj ,u vkbZ vkj lh dks tkjh fd, x, funsZ’kks a ds vuqlj.k esa lh,e, ¼Mk0½ vk’kh”k ih- FkkVs vkSj lh,e, uhjt tks’kh ds fo:) lh,e, ohjUs nz ‘kekZ vkSj MCY; w vkb Z vkj lh ds fo:) ,u vkb Z vkj lh }kjk tkjh MsfoV laca/kh fVIif.k;ka] tks lacaf/kr {ks=h; ifj”knks a dh vyx&vyx ys[kk cfg;ks a esa n’kkZ;h xbZ gaS] vekU;@ fujFkZd@ xSj&dkuwuh gSaA ; s lHkh MsfoV uksV ys[kks a dh lgh] mfpr vkSj okLrfod fLFkfr n’kkZus ds fy, laLFkku dh lesfdr ys[kk cfg;ks a l s gVk, tkus gSaAÞ36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ ifj”kn ds ladYi dks /;ku esa j[kr s g,q MsfoV uksV dks foRrh; o”kZ 2019&20 ds fy, laLFkku ds lesfdr ys[kksa ls gVk fn;k x;k gaSA 11- {ks=h; ifj"knks a vkSj psIVjks a ls lacfa/kr vko';d lek;kstu dh ifzof"V;ka ys[kkvks a ds lesdu ds le; dj nh xbZ gaSA 12- 31 ekpZ] 2020 rd dh fLFkfr ds vuqlkj miyC/k lwpuk ds vk/kkj ij **lw{e] y?kq vkSj e/;e mn;eh fodkl vf/kfu;e] 2006** ds varxrZ ifjHkkf"kr lw{e] y?kq vkSj e/;e mn;fe;ks a dks C;kt lfgr dksbZ jkf'k ns; ugha gaAS 13- foxr o"kZ ds vkadMks a dks] tgka dgha Hkh vko';d gvq k gS] ogka orZeku o"kZ ds lewgks a ds leuq:i iuq %oxhZdr vkSj iuq % O;ofLFkr fd;k x;k gSA uksV 1 ls 20 rd gLrk{kfjr lh,e, lksek cuthZ lh,e, dkSf’kd cuthZ foHkkxk/;{k ¼foRr½ lfpo lh,e, fo’o:i cklw lh,e, cyofUnj flag mik/;{k v/;{k LFkku % rkjh[k% fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k foÙkh; fooj.kks a ds Hkkx d s :i es a uksV ¼tkjh½ fVIi.kh & 20 ¼tkjh½ vuqca/k -I ¼y[s kks a d s ukVs dk uksV & ns[ka½s I fn bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foRrh; o”kZ 2019&20 ds okf”kZd ys[kkvks a d s izkIr gksus dh fLFkfr if’peh {ks= nf{k.kh {ks= Ø- la- uke Ø- la- uke 1 if’peh Hkkjr {ks=h; ifj”kn 1 nf{k.kh Hkkjr {ks=h; ifj”kn 2 vkblZ h,vkbZ dk vgenkckn pSIVj 2 vkblZ h,vkb Z dk cxa ykSj pSIVj 3 vkblZ h,vkbZ dk vkSjaxkckn pSIVj 3 vkblZ h,vkb Z dk Hknzkorh&fleksxk pSIVj # 4 vkblZ h,vkbZ dk cM+kSnk pSIVj 4 vkblZ h,vkb Z dk dksphu pSIVj 5 vkblZ h,vkbZ dk fHkykb Z pSIVj 5 vkblZ h,vkb Z dk dks;EcVwj pSIVj 6 vkblZ h,vkbZ dk Hkksiky pSIVj 6 vkblZ h,vkb Z dk bjZ ksM pSIVj 7 vkblZ h,vkbZ dk fcykliqj pSIVj 7 vkblZ h,vkb Z dk xkns kojh pSIVj 8 vkblZ h,vkbZ dk xkvs k pSIVj 8 vkblZ h,vkb Z dk gSnjkckn pSIVj[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 9 vkblZ h,vkbZ dk bna kSj&nsokl pSIVj 9 vkblZ h,vkb Z dk dksV~Vk;e pSIVj 10 vkblZ h,vkbZ dk tcyijq pSIVj # 10 vkblZ h,vkb Z dk eqnqjbZ pSIVj 11 vkblZ h,vkb Z dk dY;ku&vacjukFk pSIVj 11 vkblZ h,vkb Z dk eaxykSj pSIVj # 12 vkblZ h,vkbZ dk dksYgkijq &lkaxyh pSIVj 12 vkblZ h,vkb Z dk esRrwj&lsye pSIVj 13 vkblZ h,vkbZ dk dPN&xka/kh/kke pSIVj 13 vkblZ h,vkb Z dk eSlwj pSIVj 14 vkblZ h,vkbZ dk ukxiqj pSIVj 14 vkblZ h,vkb Z dk usYyb&Z iYkZ flVh pSIVj 15 vkblZ h,vkbZ dk ukfld&vkstkj pSIVj 15 vkblZ h,vkb Z dk usYywj pSIVj 16 vkblZ h,vkbZ dk uoha eaqcbZ pSIVj 16 vkblZ h,vkb Z dk usosyh pSIVj 17 vkblZ h,vkbZ dk fiEijh&fpapokM&vdqjMh pSIVj 17 vkblZ h,vkbZ dk iyDdkM pSIVj 18 vkblZ h,vkbZ dk i.q k s pSIVj 18 vkblZ h,vkb Z dk ikafMpsjh pSIVj 19 vkblZ h,vkbZ dk jk;ijq pSIVj 19 vkblZ h,vkb Z dk jkuhiVs &osYywj pSIVj 20 vkblZ h,vkbZ dk ljw r&xtq jkr pSIVj 20 vkblZ h,vkb Z dk f=’kwj pSIVj 21 vkblZ h,vkbZ dk okih&neu&flyoklk pSIVj 21 vkblZ h,vkb Z dk f=pwjiYyh pSIVj 22 vkblZ h,vkbZ dk foa/;kuxj pSIVj 22 vkblZ h,vkb Z dk f=osUnze pSIVj 23 vkblZ h,vkbZ dk lksykiqj pSIVj 23 vkblZ h,vkb Z dk mdUukxkze pSIVj 24 vkblZ h,vkbZ dk Hk#p vda ys'oj pSIVj 24 vkblZ h,vkb Z dk fot;okM+k pSIVj 25 flaxjkSyh pSIVj # 25 vkblZ h,vkb Z dk fo’kk[kkiV~Vue pSIVj 26 cys kjh pSIVj # 27 gkslwj pSIVj 28 dksft[kksM & eYykijq e pSIVj iow hZ {ks= mRrjh {ks= Ø- la- uke Ø- la- uke 1 iow hZ Hkkjr {ks=h; ifj”kn 1 mRrjh Hkkjr {ks=h; ifj”kn 2 vkblZ h,vkbZ dk vxjryk pSIVj 2 vkblZ h,vkbZ dk vkxjk&eFkqjk pSIVj 3 vkblZ h,vkbZ dk vklulksy pSIVj 3 vkblZ h,vkbZ dk vtesj&HkhyokM+k pSIVj 4 vkblZ h,vkbZ dk cksdkjks LVhy flVh pSIVj 4 vkblZ h,vkbZ dk bykgkckn pSIVj 5 vkblZ h,vkbZ dk Hkqous’oj pSIVj 5 vkblZ h,vkbZ dk paMhx<+&ipa dyq k pSIVj 6 vkblZ h,vkbZ dk dVd&txrflagiqj&dsUnzikjk 6 vkblZ h,vkbZ dk nsgjknwu pSIVj# pSIVj 7 vkblZ h,vkbZ dk /kuckn&flanjh pSIVj 7 vkblZ h,vkbZ dk Qjhnkckn pSIVj 8 vkblZ h,vkbZ dk nqxkZiqj pSIVj 8 vkblZ h,vkbZ dk xkft;kckn pSIVj # 9 vkblZ h,vkbZ dk xqokgkVh pSIVj 9 vkblZ h,vkbZ dk xkjs [kiqj pSIVj 10 vkblZ h,vkbZ dk gtkjhckx pSIVj 10 vkblZ h,vkbZ dk xqM+xkao pSIVj 11 vkblZ h,vkbZ dk gkoM+k pSIVj 11 vkblZ h,vkbZ dk gfj}kj&_f”kds’k pSIVj 12 vkblZ h,vkbZ dk t;ijq &D;ks>a j pSIVj# 12 vkblZ h,vkbZ dk t;ijq pSIVj 13 vkblZ h,vkbZ dk te’ksnijq pSIVj 13 vkblZ h,vkbZ dk tkya/kj pSIVj 14 vkblZ h,vkbZ dk [kM+xiqj pSIVj 14 vkblZ h,vkbZ dk tEew Jhuxj pSIVj#38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 15 vkblZ h,vkbZ dk ubgZ Rrh&bpyijq pSIVj# 15 vkblZ h,vkbZ dk >kalh pSIVj 16 vkblZ h,vkbZ dk iVuk pSIVj 16 vkblZ h,vkbZ dk tks/kiqj pSIVj 17 vkblZ h,vkbZ dk jktijq pSIVj 17 vkblZ h,vkbZ dk dkuiqj pSIVj 18 vkblZ h,vkbZ dk jkpa h pSIVj 18 vkblZ h,vkbZ dk dksVk pSIVj 19 vkblZ h,vkbZ dk jkmjdsyk pSIVj 19 vkblZ h,vkbZ dk y[kuÅ pSIVj 20 vkblZ h,vkbZ dk lca yiqj pSIVj# 20 vkblZ h,vkbZ dk yqf/k;kuk pSIVj 21 vkblZ h,vkbZ dk ljs keiksj pSIVj 21 vkblZ h,vkbZ dk u;k ukxy pSIVj 22 vkblZ h,vkbZ dk flyhxqM+h&xxa Vksd pSIVj 22 vkblZ h,vkbZ dk uk,s Mk pSIVj 23 vkblZ h,vkbZ dk lkmFk vksfM’kk pSIVj 23 vkblZ h,vkbZ dk ifV;kyk pSIVj# 24 vkblZ h,vkbZ dk rypj&vaxyq pSIVj 24 vkblZ h,vkbZ dk mn;iqj pSIVj 25 vkblZ h,vkbZ dk /kqfy;ktku pSIVj 25 vkblZ h,vkbZ dk chdkusj >qa>uq pSIVj 26 vkblZ h,vkbZ dk pUniz jq k pSIVj 27 vkblZ h,vkbZ dk ckadqjk pSIVj # orekZu o”kZ d s nkSjku ‘kkfey ugha gS D;ksfad foÙkh; fooj.k izkIr ugha g,q gSaA dkSf’kd cuthZ] lfpo [foKkiu -III/4/ vlk-@260@2020-21][भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 29th September 2020 No. G/19-CWA/9/2020.—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,2020 are hereby published for general information. KAUSHIK BANERJEE, Secy. 61st, ANNUAL REPORT, 2019-20 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 61st Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute. Abridged Annual Report 2019-20  Directorate of Examination Examination was conducted twice in a year; in the month of June & in December for Foundation, Intermediate, Final and Diploma courses. The Examination was conducted in 125 examination centers including 3 overseas centers in June 2019 and in December 2019, there were 133 examination centers including 3 overseas centers. In total there were 55,141 examinees in June 2019 term of examination and 70,715 examinees had appeared in the examination in December 2019 term. With the active support of the Chairman and the members of the Examination Committee and all concerned, results of all the examinations were published smoothly adhering to the time schedules and conforming to the standards.  Directorate of Studies (D.O.S) The Directorate of Studies (D.O.S) is entrusted with students’ related activities and always trying to serve them better. Presently it is having four distinct wings: (A) Academics, (B) Administrative, (C) Career Counselling and (D) Training & Placement.  Initiatives taken for capacity building through qualitative improvements: I. Study Materials had been amended for almost all the Papers (at Intermediate and Final levels); II. Supplementary Study Materials for the forthcoming examinations (on Direct and Indirect Taxation, Law and Accounts, Cost Audit); III. Work Book had been uploaded on the website of the institute for all Papers (Foundation, Intermediate and Final levels); IV. Mock Test Papers (MTP) for Foundation, Intermediate & Final level; V. Webinar on selected subjects & topics, delivered by experts from both the academia and industry; VI. Monthly E-bulletin for Foundation, Intermediate & Final level. VII. Online Mock Test Portal for foundation students is now available in website. VIII. Multiple Choice Questions are uploaded for Foundation, Intermediate & Final level.  CMA Career Counselling Programmes [2019-2020]  Support services to the Students  Social Responsibilities  Placement Programmes [2019-2020]  Practical Training Activities [2019-2020]  BOARD OF ADVANCED STUDIES  The Board of Advanced Studies released Advanced studies e Bulletin – Volume 2 - No. 1, March 2020.  Advanced Studies Directorate conducted its first batch of the SAP– FICO Power User Course Pan India through contact classes from 26th December 2019 onwards at 9 locations simultaneously - Delhi, Mumbai, Chennai, Kolkata, Pune, Ahmedabad, Hyderabad, Bengaluru and Jaipur.  Online Certificate Course in Data Analytics for Finance Professionals has been successfully launched in the40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] month of July 2020 with two consecutive batches.  Professional Development & CPD Directorate  Representations to Government, PSUs, Banks and Other Organizations:  CMAs are Included on Institute’s representation  Reserve Bank of India: Reserve Bank of India vide circular no. RBI/2019-20/69 DGBA.GBD.No.648/31.12.007/2019-20 dated 25.09.2019 has included Cost Accountants for Certifying "Agency Commission Furnishing Reconciliation Certificate."  The Arbitration & Conciliation (Amendment) Act 2019: Cost Accountants are considered for appointment as Arbitrator under "The Arbitration & Conciliation (Amendment) Act 2019" in the gazette notification of India, dated 09th August, 2019.  Admission for Institute of Actuaries Exam:  Unique Document Identification Number (UDIN): Unique Document Identification Number (UDIN) was made mandatory to be mentioned on every document certified/attested by Practicing Cost Accountants/CMAs w.e.f., 1st October 2019.  Mandatory Capacity Building Training (MCBT): Other Initiatives  Training Programme for members of ICMA Bangladesh:  Associated with IOD for 9th London Global Convention  Global Recognition of CMA Qualification  Initiatives taken during the phase of lockdown due to Covid-19  Memorandum highlighting problems & suggestions of MSME  MSME Help Desks  Increase in e-learning activities i.e. Webinars and Webint  Directorate of Journal & Publications Regular Activities  The Journal is being published regularly on time.  The Management Accountant Journal is indexed at Index Copernicus and J-gate. It is also having Global Impact and Quality factor (2015):0.563.  There has also been an endeavour to incorporate special columns in the Journal like Statutory Updates, Digital Transformation, Down the Memory Lane and health Tips for benefit of the readers.  To make the issue more productive and stimulating we had also added Special Articles related to a significant event of recent times.  The drive to revive dormant NMJs continues and quite a good number of NMJs have become active too through this effort.  The corporate database for posting complimentary copies to chiefs of Banks, RBI, IRDA, SEBI, Insurance companies and various other Industry leaders is being updated periodically. This helps us to improve the market positioning of our journal.  Regions and chapters are contacted regularly for news of the events/photos and this has helped us to incorporate various news items from almost all regions of the Institute in every issue. Research Bulletin – A peer-reviewed Quarterly Journal of the Institute (ISSN 2230 9241) Published Research Bulletin Vol.44, No. IV, January 2019; Vol.45, No.I, and II, April and July 2019. Both of them were Non-theme. Vol.45 No. III & IV October 2019 and January 2020, non-theme issue will be published shortly.  BANKING, FINANCIAL SERVICES AND INSURANCE DEPARTMENT  Launch of courses on Certificate Course on Credit Management of Banks, Concurrent Audit of Banks and Treasury and Forex Management:  Certificate Course on Credit Management of Banks  Conduct of WEBINTs[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41  BFSI Chronicle  Release of Guidance Note  Online Survey on MSME  Suggestions to IRDAI  BFSI Database  Meeting with top management of Public Sector and Private Banks  Meeting with various captains in Insurance Sector  Meeting with Officials of Indian Banking Association  Meeting with Officials of Institute of Banking Personnel Selection  Meeting with top Officials of Reserve Bank of India  Launch of Banking, Financial Services and Insurance Portal of the Institute  Participation with ASSOCHAM programme  Webinars with Indian Chamber of Commerce  President’s Office  Global Summit 2020  Correspondence with Ministries, Government Departments and agencies  Technical Support to President & Vice-President  Support to all major events of the Institute  Information Technology Department The Institute made effective use of Information Technology not only to improve efficiency and service delivery to the stakeholders but also to enhance interaction with the stakeholders.  Web based Video Conferencing Solution  Conducting Meetings through Google Meet Hangout  Training to other departments for conducting meeting through VC  Assisted other departments in conducting online classes  Group Email using G Suit  Webinars / WEBINT Live Events  Application for capturing attendance of events  Verification of Twitter Handle / Facebook Page  Redesigning and creation of Portal  HRIS  Members in Industry Committee The Members in Industry Committee of the Institute, in its continuous endeavour to improve the services to the members who are based in various industries across the country, has taken a number of significant initiatives. These initiatives had been taken keeping in view the objective of developing a professional body of members and playing a vital role in the context of providing leadership.The Committee embarked on activities and programs for sharing, disseminating and providing to various industries the valuable role of CMAs.  Internal Control Department  Internal Audit  Purchase Proposals  C & AG Audit Replies  International Affairs Department  South Asian Federation of Accountants (SAFA)  Confederation of Asian and Pacific Accountants (CAPA)42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]  International Federation of Accountants (IFAC)  Visits of Officials from Foreign bodies to the Institute  International Meetings & Events  Cost Accounting Standards Board (CASB)  Advisory on Treatment of Various Items of Cost in light of the COVID19 Pandemic  Limited revision of Cost Accounting Standards due to IndAS  Limited revision of Cost Accounting Standard on Capacity Determination (CAS-2)  WEBINTS on Practical Aspects of Cost Accounting Standards  Tax Research Department  Tax Bulletins: Launching of “Fortnightly Tax Bulletin” is one of the primary activities of the Department. The Tax Bulletin contains articles informing about the recent developments in taxation, both direct and indirect taxes.  Webinars: The webinars conducted by the department are highly appreciated by the members of the Institute.  Seminars: The Seminars that have been conducted by the department in this period may be segregated into: Direct Tax Seminars and Indirect Tax Seminars.  Technical Cell (Cost Audit &Statutory Compliances)  Advisory on Disclosures in the Audit Report in light of the Lockdown due to COVID19 Pandemic  Guidance Note on Internal Audit of Cost Records  Symposium on “Cost Audit - Stakeholders Value Proposition” in Mumbai  Monograph Advantage India 2020  Upload of Responses by the Technical Cell to the Queries of members / stakeholders Guidance on important and emerging Technical Matters: 1. Assessment of Impact of implementation of Ind AS on Cost Accounting Standards 2. Impact analysis of introduction of ‘IndAS 116 – Leases’ and ‘IndAS 115 – Revenue Recognition 3. Treatment of Finance Cost 4. Treatment and netting off of Interest debits and Interest credits 5. Reconciliation Items 6. Issues relating to Capacity Determination 7. Streamlining of Definitions in various CASs 8. Representation to Ministry on relooking of Cost Reporting Mechanism 9. Contents and formats for Disclosure of Cost Audit Report in the Annual Report  Cost Auditing and Assurance Standards Board (CAASB)  Advisory on Auditing and Assurance assignments during the Period of Lockdown  Meeting with the Joint Secretary, MCA for approval of remaining SCAs  Release of General FAQs on SCAs 101 - 104  Series of WEBINTS on SCAs  PR Department  Global Summit 2020  Functions  Investor Awareness Programmes  Advertisement in Newspapers[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43  General  Government follow up  President Office  Global Summit 2020:  Correspondence with Ministries, Government Departments and agencies:  Technical Support to President & Vice-President  Support to all major events of the Institute  Regional Council & Chapters Coordination Committee  State Level Chapters Meetings  WEBINAR  WEBINT  New Chapter  CMA Extension Centre  Other activities  Membership Department  1941 members were newly admitted as Associate members and 444 members were advanced to Fellowship during the FY 2019- 2020.  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  Welcome letter from Chairman of the committee along with membership form sent to all final passed out candidates for each term to encourage them taking membership of the Institute  Faster grant of Membership and 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, 2019 to 31st March, 2020) NIL  Mega Workshop for awareness carried out on Sexual harassment (1st April, 2019 to 31st March, 2020) 1  CAT Directorate  The CAT Directorate ensured during the nationwide lockdown that students of CAT course and other stakeholders are suitably assisted against the hurdles and anxiety of the students addressed to then and there. They played proactive role during the lockdown period ensuring liaison with Kerala State ASAP BFSI Departments, conduct of webinars in coordination with RC and Chapter Coordination Committee.  The CAT Directorate on 4th June 2020 inaugurated e - learning classes for the students pursuing CAT Course.  The Foundation Course (Entry level) Part-I July, 2020 Examination was conducted on Sunday, 13th September, 2020 in home based online mode which was a first-of-its-kind initiative for the benefit of its students.44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] INDEPENDENT AUDITOR’S REPORT To 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 comprise the Balance Sheet as at 31st March 2020, 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. 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 paragraph, the accompanying financial statements prepared in all material respects in accordance with the Cost and Works Accountants Act, 1959, give a true and fair view of the financial position of the Institute as at 31st March, 2020, its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI). Basis for Qualified Opinion 1. Title Deed (a) Master List of Title Deeds of Immoveable Properties belonging to the Institute was not made available to us. Hence, we are unable to comment on the total number of immoveable properties held in the name of the Institute. (b) We could not verify the Title Deeds of Immoveable Properties held by the Institute. 2. No Property, plant and equipment Register has been maintained at Headquarters, Kolkata and Delhi Office, as observed in course of our audit. In respect of Regional Councils and Chapters, no comment has been made by the respective auditors in this regard. 3. Physical verification of property, plant and equipment has not been carried out at Headquarters, Kolkata and Delhi Office by the management during the year. 4. Due to outbreak of COVID-19 Pandemic and subsequent lockdown imposed by the Government(s), year-end physical verification of inventory has not been conducted during the year at Headquarters and Delhi Office. 5. No internal audit has been carried out at Headquarters and Delhi Office during the year. 6. There is an unreconciled balance of Rs. 18,16,78,366/- (Net Credit) shown under ‘Current Accounts with Regional Councils and Chapters’. 7. The Institute has an amount outstanding in Non-Specific Deposit of Rs. 16,55,979/- for more than three years. The nature of the amount cannot be determined. 8. In respect of Eastern Regional Council (EIRC) of the Institute of Cost Accountants of India, as reported by the respective auditor and also apparent from notes to accounts, out of total Trade Receivables of Rs. 46,20,411/-, a sum of Rs. 12,29,729/- are more than eight years old for which no provision has been made in the books. (Refer Note 8 (iii) (a) of Notes to the financial statements). 9. Other Advances incudes Rs. 1,36,097/- due from former Council Member owing to disallowances by MCA, Govt. of India and presently the matter is sub-judice. (Refer Note6 of Notes to the financial statements). We conducted our audit in accordance with the Standards on Auditing (SAs) issued by the Institute of (ICAI). 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 opinion. Emphasis of Matter We draw attention to the following notes: In respect of Western Regional Council (WIRC), as reported by the respective auditor and also apparent from notes to accounts: -[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 i) Claims Receivable from FDAPL of Rs. 67,30,000/- is disputed by the party, which is considered as fully recoverable by the Council. Similarly, Rs. 67,30,000/- Claims Suspense -FDAPL is appearing under Current Liabilities for which WIRC has received reminders from the party for payment. (Refer Note 8 (ii) (2) of the Notes to financial statements) ii) Provision for gratuity is on the basis of the actual payment of the premium and additional contribution on account of enhanced liability due to amendment of the Payment of Gratuity Act, 1972 under Group Gratuity Scheme with LICI, in absence of actuarial valuation of gratuity liability by LICI.(Refer Note 8 (ii) (4) of the Notes to financial statements) Our opinion has not been 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 material 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 skepticism throughout the audit. We also:  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. • 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. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • 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.  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. 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 three Chapters whose financial statements reflect total assets of Rs. 1,72,93,65,859/- and total revenue of Rs.47,85,44,885/-as46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 Chapters 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 Regional Councils and Chapters and our report in terms of sub-section (3) and (11) of Section 143 of the Act, 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) We did not audit the financial statements of seven Chapters included above in paragraph (a) herein above, whose financial statements 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 these Chapters and our report in terms of sub-section (3) and (11) of Section 143 of the Act, in so far as it relates to the amounts and disclosures included in respect of these aforesaid Chapters based solely on such unaudited financial statements. In our opinion and according to the information and explanations given to us by the Management, these financial statements are not material in the context of overall financial statements of the Institute. (c) The financial statements for the year of the Institute does not include the financial statements of twenty two Chapters, as no financial statements have been received from their end. (d) The financial statements for the year of the Institute includes seventy-four Chapters were audited by Cost Accountants. Our opinion on the aforesaid financial statements and our report on Other Legal 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 the financial statements certified by the management. 2. Capital Work in Progress There has been pending Capital Work in Progress, for which no further work has been undertaken by the Institute for a considerable period of time, list of which are given as follows: Particulars Amount (Rs.) Remarks Centre of Excellence 60,28,800 Prior to 2010 Ajmer Jaipur Chapter 30,11,000 No progress of work has been observed from 2016 onwards. Hyderabad Centre of Excellence 10,37,781 Represents amount incurred towards cost of supply & installation of fire hydrant & sprinkler system at HCE Building during 2015. Jaipur 62,962 Amount paid to Dolphin Engineer on Centre of Excellence 31.03.2017 for soil testing, no work has been done since then. Navi Mumbai Centre of Excellence 4,99,78,350 Last amount paid Rs. 5,24,750/- on 13.07.2016 & Rs. 22,400/- on 17.08.2016 to Gulraj Construction. However, litigation is pending before Bombay High Court vide Arbitration Petition (ST) 7232 of 2017. Allahabad Chapter 5,05,360 Paid for registration charges of Commercial Halls acquired leasehold basis in 2012. TOTAL 6,06,24,253 3. In respect of Eastern Regional Council (EIRC), as reported by the respective auditor and also apparent from notes to accounts: - i) An amount of Rs. 41,98,369/- received during the year 2018-19 from SBI on account of lease rent which was pending since 01.01.2013 but no GST has yet been collected on that Service of Rental Income. (Refer Note 8(iii) (b) of the Notes to financial statements). ii) As per Lease Agreement with SBI for five years, the lessee i.e., SBI will pay for 6 months’ rent and service charges as advance towards interest- free refundable security deposit on or before taking possession. However, EIRC has not yet collected that Security Deposit from the lessee. Now, EIRC has[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 made provision for the amount in the accounts of the FY 2019-20. (Refer Note 8 (iii) (c) of the Notes to financial statements). Report on Other Regulatory Requirements Further to our comments in above mentioned paragraph, we report that: a. Except for the effects of the matters described in the basis for qualified opinion paragraph herein 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 excepting few small Chapters; b. Except for the effects of the matters described in the basis for qualified opinion paragraph and paragraph 1 of ‘Other Matters’ paragraph herein above, in our opinion proper books of account as required by law, 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 not visited by us; c. The reports on the accounts of the Regional Councils and Chapters of the Institute audited by the auditors/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, the Statement of Income and Expenditure and Cash Flow Statement dealt with by this Report are in agreement with the books of account. For RAY & RAY Chartered Accountants (Firm’s Registration No:301072E) Place: Kolkata, Date: 20thSeptember, 2020 (Asish Kumar Mukhopadhyay) Partner Membership No. 056359 (UDIN 20056359AAAAAT5555) THE INSTITUTE OF COST ACCOUNTANTS OF INDIA BALANCE SHEET AS AT 31ST MARCH,2020 As At As At 31st March 2019 PARTICULARS Note 31st March 2020 Rs. Rs. Rs. SOURCES OF FUNDS INSTITUTE FUND 2,90,65,64,207 General Fund (1) 3,28,82,67,556 18,15,482 Employees' Gratuity Fund (2) 13,61,970 85,77,189 Misc. Prize Fund (3) 1,05,90,087 2,75,74,582 Other Funds (4) 3,93,02,024 29,17,83,067 Current Liabilities (5) 36,69,04,589 90,78,227 Provisions (6) 1,74,85,331 3,24,53,92,754 TOTAL 3,72,39,11,557 APPLICATION OF FUNDS Non Current Assets 66,44,22,082 a) Property, Plant and Equipment (7) 66,36,12,754 66,36,12,754 18,66,167 b) Intangible Assets (7) 33,40,195 33,40,195 8,31,23,206 Capital Work In Progress 6,49,48,643 11,11,50,750 Investment (8) 11,11,50,750 Current Assets 86,25,277 Inventory (9) 1,85,93,985 12,14,99,947 Trade Receivable (10) 13,65,48,298 2,20,54,17,864 Cash and Bank balances (11) 2,66,93,74,91548 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 4,92,87,461 Loans & Advances (12) 5,63,42,017 2,88,08,59,215 2,38,48,30,549 2,88,08,59,215 3,24,53,92,754 TOTAL 3,72,39,11,557 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 RAY & RAY Chartered Accountants CMA Soma Banerjee CMA Kaushik Banerjee Firm Regn. No. : 301072E HOD (Finance) Secretary ASISH KUMAR MUKHOPADHYAY CMA Biswarup Basu CMA Balwinder Singh Partner Vice President President Membership No. : 056359 Place : Kolkata Dated : THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH,2020 For the Year ended For the Year ended 31st March 2019 PARTICULARS Note 31st March 2020 Rupees Rupees INCOME : 4,73,81,067 Membership & Other Fees (13) 4,81,68,453 65,13,03,460 Tuition & Other Fees (14) 78,31,58,351 16,45,53,505 Examination & Other Fees (15) 19,96,20,102 2,54,37,450 C. P.D & Other Programme Fees 3,01,30,511 7,70,504 Journal Subscription incl. Advertisement 6,82,934 8,72,270 Sale of Publication 5,60,108 14,79,12,045 Interest 16,86,20,003 95,79,256 Other Income 89,93,898 1,04,78,09,557 TOTAL 1,23,99,34,360 EXPENDITURE : 22,37,81,686 Establishment (16) 29,17,53,676 13,39,63,700 Office Expenses (17) 13,83,53,610 16,90,365 Statutory Audit Fees 17,24,280 1,61,51,166 Travelling & Conveyance 1,15,15,185 9,88,46,173 Examination Expenses (18) 11,94,75,491 2,70,55,484 Council & Committee Meeting Expenses 2,61,91,773 1,40,836 Election Expenses incl. Tribunal 1,24,84,257 87,29,687 Journal Expenses 91,34,964 55,62,372 Membership Subscription to Foreign Bodies 84,86,308 74,90,782 Conference & Meeting International 58,81,173 3,85,67,088 C. P.D, Technical Skill Development & Other Programme (19) 3,77,70,833 Expenses 1,34,99,062 Professional Development Expenses 1,05,30,783 12,70,57,527 Coaching Expenses 12,90,47,748 3,38,00,037 Study Materials & Prospectus Consumed 2,44,07,259 2,17,160 Publication Stock Consumed 1,92,465 61,79,406 Sundry Assets Written Off ( Stock & Debtors ) 19,36,746 5,40,79,724 Depreciation 5,60,23,237 79,68,12,255 TOTAL 88,49,09,788 25,09,97,302 Balance being excess of Income over Expenditure 35,50,24,572[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 49 (2,58,479) Prior Period Adjustment (Net) (19A) (54,78,292) 25,07,38,823 Balance being Surplus transferred to General Fund 34,95,46,280 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 RAY & RAY CMA Soma Banerjee CMA Kaushik Banerjee Chartered Accountants Firm Regn. No. : 301072E HOD (Finance) Secretary ASISH KUMAR MUKHOPADHYAY CMA Biswarup Basu CMA Balwinder Singh Partner Vice President President Membership No. : 056359 Place : Kolkata Dated : THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.1 : GENERAL FUND As At As At PARTICULARS 31st march 2019 31st March 2020 Rs. Rs. 2,73,28,61,414 Balance as per last Accounts 2,90,65,64,207 Add : 2,71,99,275 i) Capitalization of Chapter's Land & Building 2,62,91,000 - ii) Capitalization of Cochin Chapter's Building 27,62,427 2,76,00,60,689 2,93,56,17,634 2,76,00,60,689 2,93,56,17,634 9,72,90,297 Less- Adjustment for Pune land and building - - Less- Adjustment for Cochin Chapter's building 27,62,427 1,00,00,000 Less- Transferred to Members Benevolent Fund - 4,55,000 Less : Adjustment of 57th NCC balance - 35,09,992 Add : Entrance Fees (Member) 31,03,642 2,65,58,25,384 2,93,87,21,276 25,07,38,823 Add : Surplus for the year as per statement of 34,95,46,280 Income & Expenditure 2,90,65,64,207 Total 3,28,82,67,556 NOTE NO. 2 : EMPLOYEES' GRATUITY FUND As At As At 31st march 2019 PARTICULARS 31st March 2020 Rs. Rs. 14,54,430 Balance as per last Account 18,15,482 2,96,209 Add : Contribution for the year 4,46,886 17,50,639 22,62,368 74,013 Add : Interest earned on Fixed Deposit during the year 67,002 - Less : Amount Paid 9,58,230 9,170 Less : Balance transferred to gereral fund' 9,170 during the year 18,15,482 Total 13,61,97050 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 3 : MISC. PRIZE FUND As At As At PARTICULARS 31st march 2019 31st March 2020 Rs. Rs. 83,75,218 Balance as per Previous Balance Sheet 85,77,189 64,549 Add : Addition during the year 14,08,791 2,62,616 Add : Income credited during the year 6,66,272 (1,25,194) Less : Cost of the prize (62,165) 85,77,189 Total 1,05,90,087 NOTE NO. 4 : OTHER FUND As At As At 31st march 2019 PARTICULARS 31st March 2020 Rs. Rs. 1,10,598 Building Fund 5,59,371 22,800 Library Fund 46,000 2,74,41,184 Misc. Fund 3,86,96,653 2,75,74,582 Total 3,93,02,024 NOTE NO.5 : CURRENT LIABILITIES As At As At 31st March 2019 31st March 2020 PARTICULARS Rs. Rs. 22,78,701 Library Deposit 31,21,975 4,36,52,760 Trade Payables 2,85,33,387 5,39,17,615 Current Account with RC and Chapter 18,16,78,366 18,57,85,997 Other Liabilities 14,93,78,944 61,47,994 TDS Payable 41,91,917 29,17,83,067 Total 36,69,04,589 NOTE NO.6 : PROVISIONS As At As At 31st March 2019 31st March 2020 PARTICULARS Rs. Rs. 90,78,227 Provisions 1,74,85,331 90,78,227 Total 1,74,85,331[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 51 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS NOTE NO. 7 : PROPERTY, PLANT AND EQUIPMENT Gross Depreciation/Amortisation Net Block Block Opening Addition Less : Sale/ Total Upto For the Add/(Less) : Upto This year Last year Cost during the Adjustment of as 01.04.2019 year Depreciation 31.03.2020 2019- 2018-19 Description of on 20 Assets 01.04.19 period Fixed Assets 31.03.2020 Adjustment of during the period Fixed Assets during the year Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Tangible Assets : FREEHOLD LAND 16,07,93,820 16,07,93,820 - - - 16,07,93,820 16,07,93,820 LEASEHOLD LAND 6,44,84,501 2,79,487 6,47,63,988 80,21,842 8,32,057 88,53,899 5,59,10,089 5,64,62,659 FREEHOLD BUILDING 66,70,34,375 3,65,44,477 70,35,78,852 31,30,84,587 3,87,17,895 (1) 35,18,02,481 35,17,76,371 35,39,49,788 FURNITURE & 7,75,52,092 79,43,469 8,54,95,561 3,87,48,248 46,00,853 81,285 4,34,30,386 4,20,65,175 3,88,03,844 FITTINGS LIBRARY BOOKS 1,16,43,928 5,13,595 1,21,57,523 1,12,26,528 3,90,422 (64,114) 1,15,52,836 6,04,687 4,17,400 OFFICE EQUIPMENTS 8,62,80,391 85,80,098 9,48,60,489 4,96,13,599 63,88,402 17,93,046 5,77,95,047 3,70,65,442 3,66,66,792 GENERATORS 1,60,46,364 30,791 - 1,60,77,155 87,28,424 11,37,238 (1,92,233) 96,73,429 64,03,726 73,17,940 LIFT 1,40,63,133 1,40,63,133 74,27,867 9,95,290 84,23,157 56,39,976 66,35,266 MOTOR CAR 7,40,503 7,40,503 5,90,220 22,542 6,12,762 1,27,741 1,50,283 COMPUTER 5,60,64,435 10,75,525 5,71,39,960 5,28,40,145 20,88,064 (10,13,976) 5,39,14,233 32,25,727 32,24,290 CYCLE 8,368 8,368 8,368 - 8,368 - - TOTAL A 1,15,47,11,910 5,49,67,442 - 1,20,96,79,352 49,02,89,828 5,51,72,763 6,04,007 54,60,66,598 66,36,12,754 66,44,22,082 Intangible Assets : SOFTWARE 4,12,78,630 28,08,709 4,40,87,339 3,94,12,463 8,50,474 4,84,207 4,07,47,144 33,40,195 18,66,167 TOTAL B 4,12,78,630 28,08,709 - 4,40,87,339 3,94,12,463 8,50,474 4,84,207 4,07,47,144 33,40,195 18,66,167 1,19,59,90,540 5,77,76,151 - 1,25,37,66,691 52,97,02,291 5,60,23,237 10,88,214 58,68,13,742 66,69,52,949 66,62,88,249 Previous Year 1,15,07,36,244 7,48,84,882 (2,62,43,428) 1,19,59,90,540 48,32,59,364 5,40,79,724 (76,36,797) 52,97,02,291 66,62,88,249 66,74,76,880 Capital-work in Progress 6,49,48,643 8,31,23,20652 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 8 : INVESTMENT (AT COST) Unquoted As At As At 31st march 2019 PARTICULARS 31st March 2020 Rs. Rs. SHARES OF CO-OPERATIVE TRUST : 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) 11,00,00,000 Investment in Insolvancy Professional Agency of ICAI 11,00,00,000 (1,10,00,000 Nos. of paid up shares of Rs.10 each ) 11,00,000 Investment in RVO 11,00,000 50,250 - Others 50,250 11,11,50,750 TOTAL 11,11,50,750 NOTE NO. 9 : INVENTORY As At As At 31st march PARTICULA 31st March 2020 2019 RS Rs. Rs. Rs. 24,71,199 - Publication Stock (at Cost) 39,13,431 6,980 - Paper Stock (at Cost) 5,765 43,46,437 - Study Material incl.Prospectus Stock (at Cost) 1,30,70,992 18,00,661 - Stock of Other Material ( at Cost ) 16,03,797 86,25,277 Total 1,85,93,985 NOTE NO. 10 : TRADE AND OTHER RECEIVABLE As At As At 31st march 2019 PARTICU 31st March 2020 Rs. LARS Rs. Rs. 4,22,12,546 Trade Receivable 4,53,47,285 - Less : Provision for Doubtful Debts - 4,53,47,285 7,92,87,401 Other Receivables 9,12,01,013 12,14,99,947 Total 13,65,48,298[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 53 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 11 : CASH AND BANK BALANCES As At As At 31st march PARTICULARS 31st March 2020 2019 Rs. Rs. Rs. Cash and Bank Balances : 11,25,674 Cash in hand 11,35,445 Balances with Scheduled Banks : 10,98,70,442 On Current Account 24,77,15,305 5,21,63,099 On Savings Account 6,36,87,419 2,04,22,58,649 Fixed Deposits with Banks : 2,35,68,36,746 2,20,54,17,864 Total 2,66,93,74,915 NOTE NO.12 : LOANS AND ADVANCES As At As At 31st march 2019 PARTICULARS 31st March 2020 Rs. Rs. 91,50,288 Other Advances 1,60,60,936 3,03,695 Festival Advance to Employees 5,35,825 3,26,68,069 TDS Receivable 2,82,36,196 17,00,631 Prepaid Expenses 58,80,816 54,64,778 Deposit 56,28,244 4,92,87,461 Total 5,63,42,017 NOTE NO.13 : MEMBERSHIP & OTHER FEES : For the year For the year ended ended PARTICULARS 31st 31st March 2020 March 2019 Rs. Rs. 3,89,52,486 Annual Membership Fees 3,90,83,132 82,06,267 Members Certificate of Practice Fees 84,85,505 - Grad C.W.A. Fees - 92,370 Members Complaint / Restoration Fees/Nomination Fees 3,83,66454 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] - Certified Facilitation Centre Fees - 83,324 Membership & Certification Fees - IMA(USA) 1,80,552 46,620 Certificate of Good Standing 35,600 4,73,81,067 Total 4,81,68,453 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.14 : TUITION AND OTHER FEES : For the year For the year ended ended 31st PARTICULARS 31st March 2020 March 2019 Rs. Rs. 2,33,05,560 Student Registration Fees 3,73,00,545 73,28,000 Practical Training Registration Fees 63,24,000 67,96,512 Practical Training/Subject Exemption Fees 70,76,000 56,66,07,979 Tuition Fees 69,40,05,533 3,32,51,426 CAT Course Income 3,23,78,200 83,63,400 Revalidation of Coaching Completion Certificates Fees 39,37,600 38,20,935 Sale of Prospectus 14,17,000 17,91,148 Sale of Study Notes 6,64,473 38,500 Sale of Postal Coaching,Revalidation & Denovo Forms 55,000 65,13,03,460 Total 78,31,58,351 NOTE NO.15 : EXAMINATION AND OTHER FEES : For the year For the year ended ended PARTICULARS 31st 31st March 2020 March 2019 Rs. Rs. 15,88,91,616 Examination Fees 19,54,59,802 56,58,389 Verification of Answers Paper Fees 41,60,300 3,500 Sale of Exam. Forms - 16,45,53,505 Total 19,96,20,102 NOTE NO.16 : ESTABLISHMENT For the year ended For the year ended 31st March 2019 PARTICULARS 31st March 2020 Rs. Rs. 18,53,26,499 Salaries & Allowances 23,02,81,199[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 55 35,11,457 Employer's Cont. to Employees' Gratuity Fund 2,16,45,439 1,61,51,102 Employer's Cont. to Employees' Provident Fund 2,02,16,709 2,016 Employer's Cont. to Employees' Benevolent Fund 1,976 33,55,262 Employer's Cont. to Employees' Leave Encashment 48,46,734 55,19,942 Employees' Leave Encashment - Existing 37,88,134 56,83,331 Medical Expenses 81,25,398 10,94,490 Leave Travel Allowance to Employees 8,80,164 10,25,603 RPFC Administration & E.D.L.I. Inspection Charges 11,54,309 21,11,984 Training & Development (H.R.D.) 8,13,614 22,37,81,686 Total 29,17,53,676 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 2019 PARTICULARS 31st March 2020 Rs. Rs. 66,58,065 Printing & Stationery 58,70,873 75,73,571 Postage,Telegrams,Telephones & Fax 1,02,53,169 17,64,655 Internal Audit Fees 13,41,095 1,09,91,630 Electricity Charges 1,12,31,186 2,58,883 Generator Expenses 2,17,191 25,25,917 Rates & Taxes 26,89,600 3,06,746 Insurance 4,99,704 91,35,454 Repair & Maintenance 99,56,647 17,34,767 Car Expenses 14,23,357 12,570 Interest on Caution Money Deposit 12,820 54,62,614 Legal Charges 72,96,792 3,72,082 Bank Charges 4,81,651 49,08,484 Computer Maintenance Expenses 39,99,799 22,92,478 Public Relation Expenses 24,52,883 24,95,251 Watch & Ward Expenses 27,47,453 6,54,803 Books & Periodicals 7,26,844 3,85,614 Delegate Fee 3,12,799 4,78,910 Gazette Notification 3,59,020 15,98,960 Staff Welfare 22,84,918 68,80,611 Rent 81,43,953 5,98,45,123 Administrative Charges 6,03,64,965 76,26,512 Sundry Expenses 56,86,891 13,39,63,700 Total 13,83,53,61056 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 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 2019 PARTICULARS 31st March 2020 Rs. Rs. 2,83,40,983 Examination Expenses 3,63,99,442 4,04,55,241 Examiners' Remunaration 4,68,97,852 2,58,39,234 Examination Center Expenses 3,12,97,234 7,98,789 Examination Expenses for oral coaching Students 9,93,016 34,11,926 Prize & Prize Distribution Expenses 38,87,947 9,88,46,173 Total 11,94,75,491 NOTE NO.19 : CPD PROGRAMME EXPENSES AND TECHNICAL SKILL For the year ended For the year ended 31st March 2019 PARTICULARS 31st March 2020 Rs. Rs. 79,85,781 CPD Expenses 91,43,755 7,15,169 Project Expenses 45,500 69,12,746 National Award including Best Chapter Award 9,43,520 97,59,392 Regional Cost / National Convention Expenses 1,05,37,449 1,11,77,364 CPD Expenses - RC's/Chapters 1,49,69,489 20,16,636 Technical Skill Development 21,31,120 3,85,67,088 Total 3,77,70,833 NOTE NO. 19A : PRIOR PERIOD ADJUSTMENT For the year ended For the year ended 31st March 2019 PARTICULARS 31st March 2020 Rs. Rs. Prior Period Income 1,04,047 HQ 22,18,757 37,68,426 EIRC - 3,35,157 NIRC - 91,925 Chapters of WIRC 200 12,03,815 Chapters of SIRC (7,57,578) 10,100 Chapters of NIRC 1,81,065 55,13,470 Total (A) 16,42,444 Prior Period Expenses 35,14,329 HQ 56,07,415 10,41,608 EIRC 11,800 7,70,573 NIRC 3,94,171[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 57 2,63,345 Chapters of WIRC 2,63,607 1,29,644 Chapters of SIRC 8,24,943 52,450 Chapters of NIRC 18,800 57,71,949 Total (B) 71,20,736 (2,58,479) PRIOR PERIOD ADJUSTMENT (A-B) (54,78,292) THE INSTITUTE OF COST ACCOUNTANTS OF INDIA CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2020 For the year ended For the year ended For the year ended 31st March 2019 PARTICULARS 31st March 2020 31st March 2020 Rs. Rs. Rs. CASH FLOW FROM OPERATING ACTIVITIES 25,07,38,823 NET SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM 34,95,46,280 5,40,79,724 ADD- DEPRECIATION 5,60,23,237 30,48,18,547 OPERATING SURPLUS BEFORE WORKING CAPITAL CHANGES 40,55,69,517 2,93,56,341 INCREASE IN CURRENT LIABILITIES 8,35,28,626 2,06,563 INCREASE IN CURRENT ASSETS 3,20,71,615 2,91,49,778 5,14,57,011 33,39,68,325 NET CASH FROM OPERATING ACTIVITIES 45,70,26,528 CASH FLOW FROM INVESTMENT ACTIVITIES 64,24,437 PURCHASE OF FIXED ASSETS 1,75,09,863 (11,00,000) DECREASE IN INVESTMENT - 53,24,437 NET CASH FROM INVESTING ACTIVITIES 1,75,09,863 CASH FLOW FROM FINANCING ACTIVITIES (6,94,98,856) INCREASE IN CAPITAL (1,05,79,340) (6,94,98,856) NET CASH FROM FINANCING ACTIVITIES (1,05,79,340) 26,97,93,906 NET INCREASE IN CASH AND CASH EQUIVALENT 46,39,57,051 1,93,56,23,958 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE PERIOD 2,20,54,17,864 2,20,54,17,864 CASH & CASH EQUIVALENT AS AT 31.03.2020 2,66,93,74,915 11,25,674 Cash 11,35,445 2,04,22,58,649 Fixed Deposit 2,35,68,36,746 10,98,70,442 Bank Balance - Current A/c 24,77,15,305 5,21,63,099 Bank Balance - Savings A/c 6,36,87,419 2,20,54,17,864 2,66,93,74,91558 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE - 20 SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS 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 on 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 by adding together the figures of value 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. Entrance Fee Entrance Fee received from members is capitalized. Registration Fee Registration Fee received from students is recognized as revenue income as and when the student is enrolled. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) Revenue Recognition The Institute recognizes significant items of income on the following basis: - a) Members’ Subscription Membership Subscription is recognized in the year to which it pertains. b) Tuition and other Fees Revenue in respect of Postal and Oral Tuition Fees are recognized as and when the student is enrolled. c) Sale of Publication Revenue in respect of sale of publications is recognized when such publications are transferred to a user for a price. d) Examination Fees Examination Fees is recognized for the concerned term(s) to which it pertains. e) Others Revenue from Programme Fee is recognized as and when such activity is undertaken. f) Interest Interest income in respect of fixed deposits with Banks is recognized on accrual basis taking into account the amount outstanding and the applicable rate. g) Income from Investments is recognized as and when the right to receive the payment is established.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 59 Expenditure The expenditure is recognized on accrual basis including expenses related to postal and oral coaching except in the following cases: i. The Annual Grants to Chapters are recognized as and when disbursed. ii. 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. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) Intangible Assets Intangible Assets being computer software are carried at cost less accumulated amortisation 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 Intangible Assets is provided on written down value method 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 rentif 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 i) A provision is recognized: - (a) when there is present obligation as a result of past event; (b) it is probable that an outflow of resources embodying economic benefit will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of obligation.60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) ii) No provision is recognized for: (a) 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; (b) 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 embodying economic benefits is probable, is provided for except in extremely rare circumstances where no reliable estimate can be made. 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 i. Short term benefit: The short term employee benefit is recognized as expense when claimed during the period. Unclaimed amount is provided for. ii. Post-employment benefit Post-Employment benefit such as Provident Fund, Gratuity, Leave Encashment etc. are provided as applicable to Head Quarter, respective 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. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) 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. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) B. NOTES TO ACCOUNTS 1. The consolidated financial statements of the Institute is prepared considering Head Quarter Kolkata, New Delhi office, Four Regional Councils and Eighty Three Chapters out of which seven accounts are unaudited viz. Goa, Kalyan-Ambarnath, Bharuch-Ankleshwar, Neyveli, Kharagpur, South Orissa and Kanpur.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 61 Accounts of Twenty- two chapters namely, Indore dewas, Jabalpur, Kutch Gandhidham, Raipur, Singrauli, Bhadravati-Simoga, Ghaziabad, Mangalore, Bellary, Dehradun, Jammu, Jodhpur, NayaNangal, Patiala, Agartala, Hazaribag, JajpurKeonjar, Jamshedpur, Naihati, Ranchi, Chandrapura and Sambalpur are not included during current year, having not been received. However, previous year’s figures of the consolidated financial statements include the previous year’s figures of these chapters (Refer – Annexure I). 2. Contingent Liability (to the extent not provided for) a) As per policy, medical expenses (General, Pathology 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 2020, the unutilized balance lying to the credit of the employees amounting to Rs. 44, 99,498/- (Previous Year Rs. 49,14,003/-). b) There is a legal suit filed by ex-contractual employees against EIRC sometime in the year 2014, which is still pending. Status has not been changed during the year. Necessary effect, if any, will be provided for in the accounts after the final outcome of the case. c) 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/- being 7.5% of the demand has been paid during the year and shown as ‘Service Tax Deposit’ under the head “Loans and Advances”. d) In respect of Cochin Chapter: i) There was a Sub Court Order demanding a sum of Rs. 19,38,785/- towards damage of building of neighborhood due to construction work carried out by CFE. Chapter has filed an appeal in the District Court of Ernakulum and obtained stay petition on furnishing Bank Guarantee for a sum of Rs. 15,00,000/-, pending final decision. ii) In respect of works contracts amounting to Rs. 75,80,762/-, the Form 1EE (Exemption Form) has not been obtained from contractors by the Chapter. The works contract tax liability on the above due to non-collection of such Forms from works contractors will be Rs. 6,06,461/- plus interest, which has not been provided for in the accounts. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) 3. Exemption in respect of Income Tax has been granted under section 12A read with section 11 of the Income Tax Act, 1961which is subject to renewal as per the new provisions of the Finance Act, 2020,as such no provision for Income Tax has been made. No provision for Deferred Tax Asset and Liability is considered necessary. 4. 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. 5. Fixed Deposits of Rs.235,68,36,746/- (Previous Year Rs.204,22,58,649/-) includes Rs.49,16,284/- (Previous Year Rs.51,99,024/-) for Misc. prize and other fund respectively. 6. 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. 7. Statutory Audit Fees includes: - Statutory Audit Fees (HQ) (inclusive of GST) Rs. 4,95,217 /-62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 8. (i) Head Quarters a) Provident Fund contributions are made to the Institute of Cost Accountants of India Employees Provident Fund Trust. b) 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. c) 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. d) Fixed Deposit of Rs. 99, 01,95,583/- (Previous Year Rs. 89, 34,26,535/-) includesRs.41,53,446/- (Previous Year Rs. 29,18,957/-) for Misc. prize and other fund respectively. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) (ii). WIRC 1. Implementation of Directions Issued to WIRC by the Council of the Institute under CWA Regulation 145A The amounts of Claim Suspense 2013‐14 Rs. 20,77,565/‐ and Claim Suspense 2014‐15 Rs. 81,176/‐ as appearing in Schedule C – Current Liabilities and corresponding single amount of Claims receivable Rs. 21,58,741/‐ appearing in Schedule E – Current Assets as on 31st March, 2019 have been reversed during the current year 2019‐2020 on the basis of directions issued by The Secretary (Acting) in the letter No.G:142:01:2019 dated 18.01.19 to the Chairman, WIRC. The said reversal is effected on the basis of below mentioned various directions from the Council of the Institute in accordance with the provisions of the CWA Act 1959 & CWA Regulations 1959. Directions issued to WIRC for violation of Regulation 145A of The Cost and Works Accountants Regulations, 1959 as per decision taken in the 325th Meeting of the Council held on 28th June, 2020 Reference to earlier Council decisions in the related matter: In accordance with decision taken 297th meeting of the Council of the Institute held on 7th March, 2016, the matter of issue of non-compliance of guidelines and instructions/directives issued from Headquarters by Chapters and Regions was discussed. The Council considered the issue of non-compliance of guidelines and instructions/directives issued from Headquarters by Chapters and Regions. After detailed deliberations, it was: “Resolved that for non-compliance of guidelines and instructions /directives issued from Headquarters by Chapters and Regions, the Chapter / Region concerned shall be issued a notice of 21 days for ensuring compliance by the Secretary. In case of non-compliance by the Managing Committee of Chapter / Regional Council within 21 days, further notice of 21 days will be served to them by the Secretary for dissolution of the Managing Committee of Chapter / Regional Council with an opportunity of being heard.” “Resolved further that if the Chapter / Regional Council is continuing the non-compliance of directives after appropriate hearing, then it shall be dissolved by a notification issued by the Secretary under approval of the President.” In accordance with decision taken in 299th meeting of the Council of the Institute held on May 21, 2016, it was discussed as action taken report and resolved as under:[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 63 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD) It was also decided that legal expenses, if any, incurred by Regional Council or Chapter without approval of the Headquarters shall be debited to the concerned sanctioning authority of the Regional Council or Chapter.” Directions of the Council as per decision of 325th Meeting of the Council held on 28th June, 2020 In accordance with the decision taken in the 324th Meeting of the Council of the Institute held on 17th & 18th May, 2020 it was decided to call Chairman and other members of Western India Regional Council for a hearing in the 325th Council Meeting held on 28th June 2020 for non-compliance of directions issued under Regulation 145A of the CWA Regulations, 1959 vide letter dated 18th January, 2019 which reads as under : “Directions in pursuance of Regulation 145A of The Cost & Works Accountants Regulations, 1959. Debit notes raised on CMA Ashish Thatte and CMA Neeraj Joshi by The Institute of Cost Accountants of India (ICAI) - Western Council (WIRC) have no merit and these debit notes are hereby nullified, cancelled and stand withdrawn from the accounts of WIRC of ICAI and also from the consolidated accounts of The Institute of Cost Accountants of India with effect from 28/09/2018. WIRC of ICAI is hereby directed to pass the necessary entries in its books of accounts as on 28th September 2018 to give effect to the cancellation of debit notes and confirm compliance of this direction under Regulation 145 A of the Cost & Works Accountants Regulations, 1959 within 7 days from the receipt of this direction.” In the hearing, four elected members of the Council representing in WIRC namely CMA Neeraj D. Joshi, CMA Ashwin G. Dalwadi, CMA Ashish P. Thatte and CMA DebasishMitra were present. For attending the hearing through VC, only a few members of Western India Regional Council had made themselves available. Since the members were not present in the hearing, the Secretary was directed to contact each of the members of Western India Regional Council over phone to state their case verbally. Some members attended the call and some wrote email about their views on compliance of the directions of the Council. After detailed deliberations, the Council decided that since the Members of WIRC have repeatedly violated the directions of Council issued under Regulation 145A of The Cost and Works Accountants Regulations, 1959 issued vide letter dated 18th January, 2019, a strict action is required to be taken to ensure that the said directions are implemented in letter & spirit and also to ensure that the Accounts of the Western India Regional Council show a True and Fair View. Accordingly following orders / directions were issued by the Council of the Institute in accordance with and under Section 15 (2) (l) of The Cost and Works Accountants Act, 1959, Regulation 93 (2), 93 (3) & 145 A of The Cost and Works Accountants Regulations, 1959. Headquarters would take over the charge of Administration, Finance and Legal functions of WIRC in relation to completion of Accounts & Audit Process for the year 2019-20 till the time this process is completed. The accounts of WIRC are also to be finalized under supervision of Headquarters within a period of 1 month. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD) Further, all officers and employees of WIRC would henceforth report directly to the Secretary of the Institute in relation to the completion of Accounts & Audit Process for the year 2019-20 till the time this process is completed. The Head of Finance was authorized to take over the accounts of WIRC for FY 2019-20 and arrange for getting the same audited and the Secretary was authorized to sign the accounts and all other Statements for the year 2019-20. It was also decided to file disciplinary case against the defaulting members of WIRC for violation of direction issued under Regulation 145A of The Cost and Works Accountants Regulation, 1959 and not appearing before the Council on due date. The Secretary was instructed to refer the case to Director (Discipline). Further, it was decided that the legal expenses borne by WIRC in any court case filed/ defended by WIRC in connection with the directions issued by the Council under Regulation 145A vide letter dated 18th January 2019 shall be recovered from the past & present members of WIRC who approved the same, in view of decision taken by Council at its 299th meeting held on 21st May, 2016, which is as follows:64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] It was also decided that legal expenses, if any, incurred by Regional Council or Chapter without approval of the Headquarters shall be debited to the concerned sanctioning authority of the Regional Council or Chapter. 2. Claims receivable from FDAPL of Rs.67,30,000/‐ as appearing in Schedule F ‐ Current Assets, is disputed by the party. Similarly Rs. 67.30 Lakh Claims Suspense – FDAPL appearing in Schedule D (Current Liabilities) includes an amount of Rs. 60.02 Lakhs balance invoices payable to FDAPL. WIRC has received reminders from the party for the payment of dues and request for appointment of arbitrator. 3. The amount of Provisions for recoverable of Rs. 4,20,707/‐ as appearing in Schedule C – Current Liabilities will be written back on being approved by the AGM since not payable. 4. The council has adopted a Group Gratuity Scheme with LIC of India; however, in absence of actuarial valuation of gratuity liability by LIC of India as on 31/03/2020, the actual payment of the premium and the additional contribution on account of enhanced liability due to amendment of the Payment of Gratuity Act, 1972 have been accounted as gratuity provision appearing in Schedule ‐ I ‐ Employee Expenses. (iii) EIRC a) Out of total sundry debtors of Rs. 46,20,411.00 as on 31.03.2020 a sum of Rs.12,29,729.00 are more than eight years old . b) An amount of Rs 41,98,369.00 received during the Financial Year 2018-19 from SBI on account of lease rent which was pending since 01.01.2013. But, no GST has yet been collected on that Service of Rental Income. Further, EIRC has received a total sum of Rs 19,20,000.00 from SBI during the year on account of lease rent for 12 months which was pending since 01.04.2019. Now, EIRC has raised month wise THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) GST Bill and provision has also been made for the GST amount receivable for the FY 2019-20 on that Service of Rental Income. c) Lease Agreement with SBI currently for 5 years from 1/4/2019 @ Rs 160,000 per month (including KMC TAX and surcharge that is to be borne by the landlord) but excluding GST as applicable. As per that Agreement the lessee i.e SBI will pay for 6 months rent and service charges as advance as interest free security deposit on or before taking possession. This deposit may be refunded on termination/cessation of lease. However, EIRC has not yet collected that Security Deposit from the lessee. Now, EIRC has made provision for the amount in the account of the FY 2019-20. d) 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 charged during the year. Necessary effect, if any, will be provided in the accounts after the closure of the case and as per final verdict. e) In terms of the orders dated 27th May 2015 passed by the Dr. A.S. Durgaprasad, Presiding officer of the Disciplinary Committee , in complaint no. Com/21-CWA(9) 2010, the following orders were imposed against a member in terms of Sec 21B(3) , the CWA Act , 1959 read with rule 19(1) of the Cost and Work Accountants ( Procedure of Investigations of Professional & Other misconduct and conduct of Cases ), Rules 2007. a. “Reprimanding the Member b. Repayment of the entire amount of Rs 61,461.00/- only to EIRC of Institute plus equivalent amount as fine to be paid within 30days of service of the order and c. Removal of the name from the Register of member for period of one year from date of the service of the order”[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 65 Accordingly, Rs 1,22,922.00 was recoverable from the concerned person. An appeal was preferred before the appellant authority of the Institute of Cost Accountants of India and the said appellant authority by virtue of Order date 09.04.2018 in exercise of the powers conferred upon this said authority under clause (C) of sub. Section (2) of Section 22E of the Cost and Work Accountants Act has stayed the operation of the Impugned Order passed by the Disciplinary Committee of the Institute till the completion of the directions for which the matter is being remitted to the Disciplinary Committee of the Institute of Cost Accountants of India for undertaking the aforesaid proceedings for the purpose as mentioned under Para (12) of the order 09.04.2018 and to pass a fresh Order. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) (iv) NIRC: 1. As per online dues status verified, the NIRC has the outstanding TDS demand of Rs.1,50,420/-.Since the Northern India Regional Council is following up the matter with Income Tax authorities, no provision has been made in the books in respect of penal interest that may become payable as such demands may not stand valid as same needs rectifications and follow up with the Income Tax department, although the provision/adjustment for the outstanding demand has been made in the books of accounts, details of the outstanding demand of TDS for necessary correction/rectification areas below: DEMAND SL. NO. YEAR PAYMENT MADE* OUTSTANDING 1 2019-20 17,740/- - 2 2018-19 23830/- 15100/- 3 2012-13 35660/- - 4 2009-10 12610/- 10670/- 5 2008-09 43160/- 43157/- 6 2007-08 17420/- 17238/- 1,50,420/- 86,165/- 2. The Ministry of Corporate Affairs has granted Rs 12 lakhs to the Institute of Cost Accountants of India for organizing the Investor’s Awareness Programmes across the jurisdiction states of the Regional Director, Ministry of Corporate Affairs, New Delhi vide letter no. PQ/IEPF/RD (NR)/ 2017/8865 dated 11 Oct 2017. However, in the year 2019- 20, NIRC was not able to conduct any program in this regard and the amount received Rs 4.80 Lakhs from MCA in the year 2019-20 stands repayable back. 9. Balance of GST input credit as on 31.3.2020 amounting to Rs 1,33,24,831/- has been charged to the Statement of Income and Expenditure. 10. The council in its 320th meeting held on 21st July 2019 passed the following resolution “ RESOLVED THAT, In pursuance with the Directives issued to WIRC & NIRC under Regulation 145A by the Central Council vide decision taken in the 316th Adjourned Meeting of the Council held on 6th January, 2019 to amend the Minutes of 315th Meeting of the Council held on 20th and 28th September, 2018, Debit Notes issued by the NIRC against CMA Vijender Sharma and WIRC against CMA (Dr) Ashish P. Thatte and CMA Neeraj Joshi, which are appearing in the individual books of accounts of the respective Regional Councils are null / void/ illegal. All these Debit Notes are to be removed from the consolidated books of accounts of the Institute to give a true, fair and accurate position of accounts.”66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) Considering the Council resolution the debit notes has been removed from the consolidated accounts of the Institute for FY 2019-20. 11. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of accounts. 12. Based on the available information with the Institute as at 31st March, 2020, there is no amount including Interest thereon payable to Micro, Small and Medium Enterprises as defined under “The Micro, Small and Medium Enterprises Development Act, 2006”. 13. 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 Soma Banerjee CMA Kaushik Banerjee HOD (Finance) Secretary CMA BiswarupBasu CMA Balwinder Singh Vice President President Place: Date: THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) 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. 2019-20 WESTERN REGION SOUTHERN REGION SL.NO. NAMES SL.NO. NAMES 1 WESTERN INDIA REGIONAL COUNCIL 1 SOUTHERN INDIA REGIONAL COUNCIL 2 Ahmedabad Chapter of ICAI 2 Bangalore Chapter of ICAI 3 Aurangabad Chapter of ICAI 3 Bhadravati -Shimoga Chapter of ICAI # 4 Baroda Chapter of ICAI 4 Cochin Chapter of ICAI 5 Bhilai Chapter of ICAI 5 Coimbatore Chapter of ICAI 6 Bhopal Chapter of ICAI 6 Erode Chapter of ICAI 7 Bilaspur Chapter of ICAI 7 Godavari Chapter of ICAI[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 67 8 Goa Chapter of ICAI 8 Hyderabad Chapter of ICAI 9 Indore-Dewas Chapter of ICAI # 9 Kottayam Chapter of ICAI 10 Jabalpur Chapter of ICAI # 10 Madurai Chapter of ICAI 11 Kalyan-Ambarnath Chapter of ICAI 11 Mangalore Chapter of ICAI # 12 Kolhapur-Sangli Chapter of ICAI 12 Mettur-Salem Chapter of ICAI 13 Kutch-Gandhidham Chapter of ICAI # 13 Mysore Chapter of ICAI 14 Nagpur Chapter of ICAI 14 Nellai-Pearl City Chapter of ICAI 15 Nasik-Ojhar Chapter of ICAI 15 Nellore Chapter of ICAI 16 Navi Mumbai Chapter of ICAI 16 Neyveli Chapter of ICAI 17 Pimpri–Chinchwad–Akurdi Chapter of ICAI 17 Palakkad Chapter of ICAI 18 Pune Chapter of ICAI 18 Pondicherry Chapter of ICAI 19 Raipur Chapter of ICAI # 19 Ranipet-Vellore Chapter of ICAI 20 Surat-South Gujarat Chapter of ICAI 20 Thrissur Chapter of ICAI 21 Vapi-Daman-Silvassa Chapter of ICAI 21 Tiruchirapalli Chapter of ICAI 22 Vindhyanagar Chapter of ICAI 22 Trivandrum Chapter of ICAI 23 Solapur Chapter of ICAI 23 Ukkunagaram Chapter of ICAI 24 Bharuch Ankleshwar Chapter of ICAI 24 Vijayawada Chapter of ICAI 25 Singrauli Chapter # 25 Visakhapatnam Chapter of ICAI 26 Bellary Chapter # 27 Hosur Chapter 28 Kozhikode-Malappuram Chapter EASTERN REGION NORTHERN REGION SL.NO. NAMES SL.NO. NAMES 1 EASTERN INDIA REGIONAL COUNCIL 1 NORTHERN INDIA REGIONAL COUNCIL 2 Agartala Chapter of ICAI # 2 Agra-Mathure Chapter of ICAI 3 Asansol Chapter of ICAI 3 Ajmer-Bhilwara Chapter of ICAI 4 Bokaro Steel City Chapter of ICAI 4 Allahabad Chapter of ICAI 5 Bhubaneswar Chapter of ICAI 5 Chandigarh-Panchkula Chapter of ICAI Cuttack JagatsinghpurKendrapara Chapter 6 6 Dehradun Chapter of ICAI # of ICAI 7 Dhanbad-Sindri Chapter of ICAI 7 Faridabad Chapter of ICAI 8 Durgapur Chapter of ICAI 8 Ghaziabad Chapter of ICAI # 9 Guwahati Chapter of ICAI 9 Gorakhpur Chapter of ICAI 10 Hazaribag Chapter of ICAI # 10 Gurgaon Chapter of ICAI68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 11 Howrah Chapter of ICAI 11 Hardwar-Rishikesh Chapter of ICAI 12 Jajpur-Keonjhar Chapter of ICAI # 12 Jaipur Chapter of ICAI 13 Jamshedpur Chapter of ICAI # 13 Jalandhar Chapter of ICAI 14 Kharagpur Chapter of ICAI 14 Jammu Chapter of ICAI # 15 Naihati-Ichapur Chapter of ICAI # 15 Jhansi Chapter of ICAI 16 Patna Chapter of ICAI 16 Jodhpur Chapter of ICAI # 17 Rajpur Chapter of ICAI 17 Kanpur Chapter of ICAI 18 Ranchi Chapter of ICAI # 18 Kota Chapter of ICAI 19 Rourkela Chapter of ICAI 19 Lucknow Chapter of ICAI 20 Sambalpur Chapter of ICAI # 20 Ludhina Chapter of ICAI 21 Serampore Chapter of ICAI 21 Naya Nangal Chapter of ICAI # 22 Siliguri-Gangtok Chapter of ICAI 22 Noida Chapter of ICAI 23 South Orissa Chapter of ICAI 23 Patiala Chapter of ICAI # 24 Talcher-Angul Chapter of ICAI 24 Udaipur Chapter of ICAI 25 Dhuliajan Chapter of ICAI 25 Bikaner Jhunjhunu Chapter of ICAI 26 ChandrapuraChapter # 27 Bankura Chapter # Not included during current year, as the financial statements have not been received KAUSHIK BANERJEE, Secy. [ADVT.-III/4/Exty./260/2020-21] 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.

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