In pursuance of Sub Section 5B of Section 18 of the Cost Accountants Act, 1959, the Annual Report of the Council of the Institute and the Audited Accounts of the said Institute

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डब्लू.बी.-अ.-04102024-257698 xxxGIDHxxx CG-WB-E-04102024-257698 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 761] नई दिल्ली, िुक्रिार, जसतम्ब र 27, 2024/आज‍ि न 5, 1946 No. 761] NEW DELHI, FRIDAY, SEPTEMBER 27, 2024/ASVINA 5, 1946 n baLVhV~;wV vkWQ dkWLV vdkmVsaV~l vkWQ bafM;k vf/klwpuk dkys dkrk] 27 flracj] 2024 l-a th@20&lhMCY;w,@9@2024-&ykxr y[s kkiky vf/kfu;e] 1959 dh /kkjk 18 dh mi /kkjk 5 ds vuqlj.k esa] dkmafly vkWQ baLVhV~;wV vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k dh 31 ekpZ] 2024 dks lekIr o”kZ dh okf”kZd fjikVs Z vkSj bl baLVhV~;wV d s y[s kkijhf{kr y[s kksa dks vke lwpuk d s fy, ,rn~}kjk izdkf’kr fd;k tkrk gSA dkSf’kd cuthZ] lfpo [जिज्ञापन-III/4/असा./530/2024-25] 65oha] okf”kZd fjikVs Z] 2023&24 dkmfaly vkWQ baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k dks baLVhV~;wV d s foHkkxks]a lfefr;kas {ks=ka s vkSj pSIVjks a dh miyfC/k;ka s vkSj fØ;kdykika s dks n’kkZrs gq, 65oh a okf”kZd fjikVs Z izLrqr djrs gq, [kq’kh gks jgh gSA 6310 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] laf{kIr okf”kZd fjiksVZ 2023&24 funs’kky; vkSj bld s fØ;kdyki lfefr;kas@ cksMk±s@ izdk”s Bka@s funs’kky;ksa ds fØ;kdyki v/;{k dk dk;kZy; ✓ fnYyh vkSj dksydkrk fLFkr vè;{k dk dk;kZy; baLVhV~;wV d s vè;{k dh vksj ls baLVhV~;wV d s foHkkxks a vkSj ckgjh ,tasfl;ka s d s lkFk fofHkUu fØ;kdykiks a d s leUo;u es a lqfo/kk iznku djrk gSA foHkkx ifj”kn d s lnL;ks]a iwoZ v/;{kksa vkSj laLFkku esa mPpkf/kdkfj;kas }kjk iznku fd, x, fofHkUu dk;ks± vkSj tkWc dks Hkh iwjk djrk gSA ijh{kk funs’kky; ✓ QkmMa s’ku] e/;orhZ vkSj vfare ijh{kk,a vkWQykbu ¼dUs nz & vk/kkfjr ek/;e es a twu] 2023 vkSj fnlca j] 2023 vof/k es a vk;ksftr dh xbZA twu vkSj fnlacj 2023 vof/k dh ijh{kkvkas d s fy, Øe’k% 161 vkSj 181 ijh{kk dsUnzksa ¼3 fons’kh dUs nzka s lfgr½ esa ijh{kk vk;kfstr dh xbZ FkhA QkmaMs’ku ijh{kk ds fy, dqy 31214 ijh{kkFkhZ Fk s vkSj e/;orhZ ,oa vafre ijh{kk d s fy, twu o fnlacj] 2023 vof/k esa 179079 ijh{kkFkhZ mifLFkr gq, FksA lHkh ijh{kkvka s d s ifj.kke le; vuqlwph dk s /;ku esa j[kdj vkSj ekudks a dks iwjk djrs gq, lqpk# :i ls izdkf’kr fd, x, FksA foÙk foHkkx ✓ foÙk foHkkx ls buiqV d s fy, ifj”kn }kjk ;Fkk vuqeksfnr foÙkh; o”kZ 2023&24 d s y[s kk ijhf{kr okf”kZd y[s ks vkSj ys[kkijhf{kr fjiksVZ gSA v/;;u funs’kky; ✓ funs’kky; eq[; :i ls Nk=ks a ls lacaf/kr fØ;kdykika s ij /;ku ns jgk gS vkSj vkWuykbu ;k vkWQykbu ek/;e ls vusd fØ;kdyki djd s mUgs a ges’kk gh csgrj rjhd s ls lsok nsus ds fy, iz;kl dj jgk gSA orZeku es]a bldh 6 vyx vyx ‘kk[kk,a gSa % ¼d½ ‘kS{kf.kd ¼[k½ iz’kklu ¼x½ vkWuykbu dksfpax@ bZ&yfu±x ¼?k½ dkS’ky izf’k{k.k ¼³½ O;kogkfjd izf’k{k.k ¼p½ vkbZ vk s Vh ih ,d vksj tgk a v/;;u funs’kky; ¼Mh- vk-s ,l-½ dh ‘kS{kf.kd ‘kk[kk,a fofHkUu ‘kS{kf.kd ekeyks a ds Kku] le>] iz;ksx vkSj fo’y”s k.k d s ek/;e ls Nk=ks a dk s dkS’ky dk fodkl djus d s dk;Z iznku djrk gS] ogha Mh-vks-,l- dh iz’kklfud ‘kk[kk Nk=ks a ds vU; dk;kZRed fØ;kdykiks a tSls izo’s k] dksfpax] iqu% oS/khdj.k][भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3 NwV] izf’k{k.k vkSj lHkh lac) ekeykas dk lapkyu djrk gSA dqN fØ;kdykiks a dk bu nksuksa }kjk la;qDr :i ls lapkyu vkSj mudh ns[k j[s k dh tkrh gSA lnL;rk foHkkx ✓ lnL;rk foHkkx us o”kZ d s nkSjku lnL;kas dks vf/kdk’kar% vkWuykbu ek/;e ls fuckZ/k lsokvks a es a lq/kkj djuk vkSj iznku djuk tkjh j[kkA lnL;kas d s fy, fMftykWdj dh lqfo/kk dh fujarjrk cuk, j[krs gq,] fo’k”s k :i ls vkWuykbu lnL; igpku i= izkIr djus rFkk izR;sd lIrkg lnL;rk iznku djus dh izfØ;k ds lkFk&lkFk] igys ‘kq: dh xbZ fo’ks”k lqfo/kkvkas dk s tkjh j[kk x;k rFkk dqN ubZ lqfo/kk,a Hkh ‘kq: dh xbZA foHkkx dh dqN eq[; fo’k”s krk,a bl izdkj gSa % izSfDVl lfVZfQdsV dk s cgky djus ds fy, izko/kku djukA ❖ lnL;kas }kjk vkWuykbu Hkqxrku djus es a lqfo/kk ‘kqYdks a @ cSad izHkkjka s dks ekQ djukA ❖ lnL;rk la[;k d s le{k th ,l Vh uacj dks ‘kkfey djus dk izko/kku rFkk lacaf/kr lnL;rk ‘kqYd dh ❖ jlhnks a es a bls n’kkZus dk izko/kku djukA fcuk ykWfxu fd, vkWuykbu lnL;rk ‘kqYd d s Hkqxrku dh lqfo/kk iznku djukA ❖ fu;fer :i ls izSfDVl lfVZfQdsV iznku djus es a rsth ykukA ❖ lnL;kas dh lwph d s lkFk&lkFk izSfDVl lfVZfQdsV j[kus oky s lnL;ka s dh lwph izdkf’kr djukA ❖ ekcs kby vk s Vh ih vk/kkfjr ykWfxu flLVe dh lqfo/kk ‘kq: djukA ❖ lnL;rk d s fy, u, vkosndks a ds ekcs kby ua- vkSj bZesy vkbZMh dk vk s Vh ih vk/kkfjr lR;kiu djukA ❖ ,lksfl,V vkSj Qsyk s lnL;rk izek.ki=ka s ij lnL; d s QkVs ks vkSj gLrk{kj dh ‘kq:vkr djukA ❖ ftu lnL;kas d s uke igy s lnL;rk ‘kqYdkas dk Hkqxrku u fd, tkus d s dkj.k gVk fn, x, Fk]s muds ❖ fy, ,d ckjxh NwV@ekQh ;kts uk dh ‘kq#vkr djukA vkWuykbu lqfo/kk d s ek/;e ls lnL;rk d s lHkh fØ;kdykika s dks ‘kkfey djrs gq, ,d ck/kkjfgr ❖ fMftVy vuqHko ds fy, fujra j lq/kkj djrs jgukA tuZy vkSj izdk’ku funs’kky; ✓ funs’kky; }kjk ekfld tuZy Þn eSustesVa vdkmaVsVa Þ vkSj frekgh tuZy ÞfjlpZ cqysfVuÞ dk fu;fer ❖ vk/kkj ij izdk’ku fd;k tkrk gSA vc n eSustesVa vdkmVa saV tuZy fo’o Hkj d s 94 ns’kksa es a miyC/k gS vkSj ns’k d s vU; Hkkxka s d s fy, Hkh ❖ bls fujarj vk/kkj ij c<kus ds iz;kl fd, tk jgs gSaA n eSustesVa vdkmaVsVa tuZy r`rh; i{kksa vFkkZr eSXtVj vkSj jsMOgs;j d s ek/;e ls i<+us d s fy, ,si ij ❖ miyC/k gS vkSj funs’kky; bls vU; IysVQkeZ eq[;r% vra jkZ”Vªh; Lrj ij lwphc) djus d s fy, Hkh iz;kl dj jgk gSA4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] cgqpfpZr dkye ÞfMthVy VªkalQkZe’s kuÞ es a vusd fo”k;ks a ij ppkZ dh xbZ] tSls fMftVy yhMj vkSj ❖ fMftVy yhMjf’ki] fcx MsVk ,ukfyfVDl ls 8oh ls pqukSfr;kas d s izfr l`tu d s fy, osc3 vkSj Vksdukbt’s ku vkfnA lLVsusfcfyVh yhQ ds fy, dkWyeA ❖ izfl) O;fDr;ka s d s lk{kkRdkjA ❖ lwpuk izkS|ksfxdh foHkkx ✓ lwpuk izkS|kfsxdh ds dq’ky mi;kxs ls baLVhV~;wV d s fgr/kkjdksa d s fy, lsok, a rsth ls cgrj gkrs h tk jgh gSa] D;ksfad lwpuk izkS|kfsxdh bLa VhV~V;wV ds lexz fodkl es a ;ksxnku ns jgh gSA ifj”kn vkSj {k=s h; ifj”knksa d s pquko] 2023 ❖ ft;ks Vh oh ij vkbZlh,e,vkbZ pSuy dk lh/kk izlkj.k fd;k x;k gS ❖ fQDlM vlsV eSustesVa flLVe dk fodkl ❖ Xykscy lfeV 2023 ❖ ekbØkls kW¶V vT;ksj ij ,fIyd’s ku vkSj MsVkcsl loZj dk LFkkukarj.k ❖ bZeys irs cukuk ❖ lnL; vkWuykbu iz.kkyh ❖ Nk= vkWuykbu iz.kkyh ❖ gsYiMsLd iksVZy ❖ ,T; w dusDV iksVZy ❖ vkbZlh,e,vkbZ osclkbV ij pSV ckWV dk ‘kqHkkjHa k ❖ Vh vkj Mh vkSj ch ,Q ,l vkbZ ❖ fofHkUu foHkkxks a }kjk lapkfyr fofHkUu ikB~;Øeka s d s fy, u, [kaMks a dk fodkl ❖ lh ,e , vokMZ 2022 ds nkSjku vkbZVh lgk;rk ❖ vkWuykbu vk;kts u ❖ vkbZVh uhfr leh{kk ❖ O;kolkf;d fodkl ,oa lh ih Mh funs’kky; ✓ O;kolkf;d fodkl fØ;kdyki ▪ baLVhV~;wV ds izfrfuf/kRo ij lh ,e , dh ekU;rk ❖ ljdkjh] ih ,l ;w] cSda ks a vkSj vU; laxBuka s ds fy, izfrfuf/kRo ❖ ;wfud nLrkost igpku la- ¼; w Mh vkbZ ,u½ ikVs Zy ❖ baLVhV~;wV dk le>kSrk Kkiu ❖ ekxZn’kZu fVIi.kh ❖ baLVhV~;wV ds vokMZ ❖[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5 lrr~ f’k{kk dk;Zdze ¼lh bZ ih½ fØ;kdyki ▪ lh vks ih /kkjdkas ds fy, vfuok;Z {kerk fuekZ.k izf’k{k.k ¼,e lh ch Vh½ ❖ lrr f’k{kk dk;ZØe ❖ dk;ZØe vkSj osfcukj ❖ la;qDr dk;ZØe ❖ varjkZ”Vªh; dk;Z foHkkx ✓ ,f’k;u QsMj’s ku vkWQ ,dkmVa saV~l ¼, ,Q ,½ dh ,lksfl,V lnL;rk ▪ vra jkZ”Vªh; cSBdas vkSj vk;kstu ▪ lkmFk ,f’k;u QsMj’s ku vkWQ ,dkmaVsV~l ¼,l a , ,Q ,½ ❖ dkaQsMjs’ku vkWQ ,f’k;ku ,aM iSlsfQd ,dkmaVsVa ~l ¼lh , ih ,½ ❖ baVjus’kuy QsMjs’ku vkWQ ,dkmVa sV~l ¼vkbZ ,Q , lh½ ❖ vU; vra jkZ”Vªh; vk;kstu ❖ mUur v/;;u ,oa vuqla/kku cksMZ ✓ mUur v/;;u ikB~;Øe ▪ vkWuykbu ijh{kk,a ▪ rduhdh foHkkx ✓ ykxr ys[kkadu ekud cksMZ ¼lh , ,l ch½ ▪ ykxr ys[kkijh{kk vkSj vk’oklu ekud cksMZ ¼lh , , ,l ch½ ▪ rduhdh lsy ¼ykxr ys[kk ijh{kk ,oa lkafof/kd vuqikyuk½ ▪ ih;j fjO; w cksMZ ¼ih vkj ch½ ▪ cSafdax foÙkh; lsok,a ,oa chek cksMZ ✓ d½ lh ,e , dks ‘kkfey djus d s fy, izfrfuf/k i= [k½ fofHkUu voljka s ij lh ,e , dk s ‘kkfey djuk x½ fofHkUu izkf/kdj.kka s d s fy, izfrfuf/kRo ?k½ vkbZvkjMh,vkbZ ds fy, izfrfuf/kRo ³½ lh ,e , dk nk;jk c<+kus d s fy, mPpkf/kdkfj;ks a dh cSBdas p½ fofHkUu vk;kts uks a vkSj osfcukjka s dk vk;kstu N½ fofHkUu dk;ZØeks a dk vk;kstu djds ch ,Q ,l vkbZ ch }kjk dbZ ekg lefiZr fd, x,6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] t½ fctusl LVsaMMZ }kjk vk;kftr ch ,Q ,l vkbZ bulkbV lfeV >½ ch ,Q ,l vkbZ cksMZ dk izdk’ku ´½ vkuykbu izek.ki= ikB~;Øe V½ nSfud viMsV fLFkjrk ekud cksMZ ✓ dkmfaly vkWQ baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k us dkjkcs kjh ftEesnkjh vkSj fLFkjrk fjikVs Z ¼ch vkj ,l vkj½ rFkk i;kZoj.kh; lkekftd vkSj ‘kklu ¼bZ ,l th½ vuqikyuk vkSj izdVu es a baLVhV~V;wV d s lnL;kas dh lfØ; Hkwfedk gkus s d s mís’; ls o”kZ 2022 es a fLFkjrk ekud cksMZ ¼,l ,l ch½ dk xBu fd;k gSA ,l ,l ch us o”kZ 2023&24 ds fy, fuEufyf[kr fØ;kdyki fd, gSa % 1- osfcukj 2- lq[khuks Hkoarq uked ekfld U;wtyVs j 3- bZ ,l th ij ikB~;Øe 4- osY;w pus ikVZulZ d s fy, ch vkj ,l vkj dksj vkSj ch vkj ,l vkj dksj d s fy, vk’oklu ekudks a ds dk;kZUo;u ds fy, fn’kkfunsZ’k 5- fLFkjrk ekudka s vkSj dbZ vU; dk s vafre :i nsuk izca/ku y[s kkadu lfefr ✓ baLVhV~;wV dh izca/ku y[s kkadu lfefr izca/ku y[s kkda u d s laxr fo”k;ks a ij J”s B ifØ;k,a vkSj ekxZn’kZu d s laxr fo”k;ksa ij J”s B izfØ;k,a vkSj ekxZn’kZu rS;kj djus d s fy, fujarj iz;kl dj jgk gS] tks fd izSfDVl] fctusl vkSj m|ksx es a lnL;kas d s fy, dkQh egRoiw.kZ gSA lfefr laLFkku vkSj mld s lnL;kas rFkk izca/ku y[s kk ls lacaf/kr vU; laxBuka s d s chp lapkj lqfo/kk vkSj Kku d s lk>kdj.k rFkk fo’oHkj es a izca/ku y[s kkadu ds egRoiw.kZ {ks=kas ij izca/ku y[s kkadu ekxZfunsZ’kka s vkSj@vFkok vPNh izca/ku y[s kkda u izfØ;kvks a ds tkjh djus dk dk;Z djus dk izLrko djrh gSA lkoZtfud {ks= d s miØe leUo; cksMZ ✓ cksMZ es a 15 lnL; gSa] ftld s izeq[k lh ,e , vfothr xksLokeh] v/;{k gSaA blesa ifj”kn ls lnL; vkSj dkQh ih ,l ; w rFkk vkS|ksfxd vuqHko j[kus okys ofj”B O;fDr Hkh ‘kkfey gSaA m|ksx lfefr es a lnL; ✓ baMLVªh balkbV~l* cqysfVu dk izdk’ku ❖ ,e vkbZ vkbZ ikVs Zy & m|ksx laidZ ❖ - https://icmai.in/icmai/MI_Industry_Insights.php ,e vkbZ vkbZ fyadsfMu izksQkby ❖ - https://www.linkedin.com/in/members-in-industry- committee-4482052a9/ Ikakp fnolh; vkWuykbu lEidZ vkSj Kkuo/kZu dk;ZØe ❖ lh ,Q vks yhMjf’ki lfeV ❖[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7 lgdkjh fodkl cksMZ ✓ o”kZ 2023&24 ds fy, baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k d s lgdkjh fodkl cksMZ us lh ,e , & uouhr dqekj tSu dh v/;{krk es a dk;Z fd;kA lgdkjh lfefr;ka yksxka s }kjk cktkj es a lkewfgd lkSnsckth dh ‘kfDr dk iz;ksx djus d s fy, tehuh Lrj ij xfBr laxBu gSaA lgdkjh lfefr;ka lafo/kku ds rgr ,d jkT; dk fo”k; gSa vFkkZr os jkT; ljdkjks a ds vf/kdkj {k=s esa vkrh gSa] yfsdu dbZ lfefr;ka ,slh gSa] ftuds lnL; vkSj lapkyu d s {ks= ,d jkT; ls vf/kd jkT;ks a es a O;kIr gSaA vkra fjd fu;a=.k lfefr ✓ vkra fjd ys[kk ijh{kk foHkkx us fnYyh dk;kZy; lfgr eq[;ky;] pkj {k=s h; ifj”knksa ¼MCY;wvkbZvkjlh] ,lvkbZvkjlh] bZvkbZvkjlh vkSj ,uvkbZvkjlh½ rFkk ukS pSIVjksa ¼caxykSj] gSnjkckn] Hkqous’oj] t;iqj] fot;okM+k] dks;acVwj] f=’kjw ] usYykSj vkSj dksphu½ d s fy, o”kZ 2023&24 d s fy, #fp dh vfHkO;fDr d s ek/;e ls vkarfjd y[s kk ijh{kdks a dh fu;qfDr ds fy, leUo; fd;k Fkk] ftudk VuZvkos j 1 djksM+ #- vkSj mlls vf/kd gS vkSj bl rjg dh y[s kk ijh{kk d s fy, dk;Z dk nk;jk vkSj vko’;d leUo; Hkh iznku dj jgs gSaA [kjhn izLrko foHkkx eq[;ky;] fnYyh dk;kZy; es a fofHkUu foHkkxkas ls izkIr fofHkUu [kjhn izLrkokas d s lkFk&lkFk {ks=h; ifj”knksa vkSj pSIVj d s [kjhn izLrkoka s dh Hkh tkap dj jgk gSA leku [kjhn izfØ;k dk dk;kZUo;u {ks=h; ifj”kn vkSj pSIVj leUo; lfefr ✓ Lfefr dks fuEufyf[kr dk;Z iznku fd, x, gSa % • eq[;ky;] {k=s h; ifj”knksa vkSj pSIVjkas d s chp ds varjky dk s ikVukA • izpkyukRed n{krkvksa dks lq/kkjukA • {k=s h; ifj”knksa vkSj pSIVjka s dks baLVhV~;wV ds fu;eka s ,oa fofu;ekas dk vuqikyu esa lg;ksx djus d s fy, izksRlkfgr djukA • lfØ; :i ls eqíka s dh igpku djuk vkSj ØkWl&dfVax eqíka s ;k lk>k fgr ds eqís ij la;qDr dkjZokbZ dh lqfo/kk iznku djukA lfefr dh xfrfof/k;ka % 2023 es a {ks=&okj pSIVj cSBdsa ❖ 2024 es a jk”Vªh; pSIVj cSBd ❖ pSIVj mifu;eks a es a la’kks/ku dh igy ❖8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] dSfj;j ijke’kZ vkSj IyslesVa lfefr ✓ Kku d s izlkj] lh ,e , f’k{kk vkSj dfj;j voljks a ij /;ku dsfUnzr djus d s fy, ❖ lao/kkZukRed] l`tukRed vkSj lkFkZd lkexzh ‘kq: djuk( Nk=ks a dk /;ku vkdf”kZr djus vkSj tkx:drk ds fy, tkx:drk dk;ZØe] fopkj&foe’kZ] ❖ ppkZ] dk;Z’kkyk,a vkSj blh izdkj dh vU; xfrfof/k;ka pykuk( Hkkjr d s Ldwyksa] dkWyts ks]a laLFkkuksa] fo’ofo|ky;kas] mPp is’kos j ys[kk fudk;ks a vkSj vU; ❖ laLFkkvka s d s lkFk ckrphr vkSj lg;kxs djuk rFkk lfefr d s mís’;ka s vkSj y{;kas d s lkFk lwpukvks a dk vknku&iznku djuk( fofHkUu f’k{kk] dfj;j ijke’kZ vkSj tkWc esyksa dk vk;kts u djuk vkSj mueas Hkkx ysuk( ❖ #fp d s fo”k;ksa ij Ldwykas] dkyts ksa] laLFkkuksa vkSj fo’ofo|ky;ks a es a dk;Z’kkyk,a vk;kfstr ❖ djuk( Lfefr vkSj ifj”kn ds mís’;ka s vkSj y{;ka s d s vuqlkj dksbZ vU; xfrfof/k djuk ❖ mUur leh{kk cksMZ ¼D;w vkj ch½ ✓ foÙkh; o”kZ 2023&24 ds nkSjku bldh pkj cSBds a gqbZ FkhA dj vuql/a kku foHkkx ✓ • ctV lfseukj] 2024 • th ,l Vh fnol dh 7oh a o”kZxkaB eukuk • iz’ukÙs kjh • dj cqysfVu • dk;Z’kkyk,a • osfcukj • ljdkj dk izfrfuf/kRo • djk/kku gYs i MsLd • djk/kku ikB~;Øe vizR;{k djk/kku • th ,l Vh ij izek.ki= ikB~;Øe • th ,l Vh ij mUur izek.ki= ikB~;Øe • dkWyts vkSj fo’ofo|ky;ka s d s fy, th ,l Vh ikB~;Øe • th ,l Vh ys[kk ijh{kk vkSj vkdyu ij mUur ikB~;Øe • vra jkZ”Vªh; O;kikj ij izek.ki= ikB~;Øe[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 izR;{k djk/kku • Vh Mh ,l izek.k i= ikB~;Øe • vk;dj fooj.kh nkf[ky djus ij izek.ki= ikB~;Øe • vk;dj vihy vkSj vkdyu ij mUur ikB~;Øe • dkWyts vkSj fo’ofo|ky;ka s d s fy, vk;dj ikB~;Øe dSV funs’kky; ✓ xfrfof/k;k a % lsokfuo`Ùk gk s jgs@ lsokfuo`Ùk j{kkdfeZ;ksa d s fy, dSV ikB~;Øe ❖ ,u lh oh bZ Vh ekU;rk ❖ dfj;j ijke’kZ ❖ u;k vkj vks lh lh ❖ ijh{kk ❖ vkWuykbu d{kk,a ❖ ih vkj ✓ ljdkj ds ea=ky;ksa vkSj foHkkxks a dk s laLFkku dk vuqjks/k vkSj bl ij vuqorhZ dkjZokbZ ❖ ehfM;k izca/ku ❖ laLFkku dh vksj ls eq[; vfrfFk;ksa vkSj fof’k”V vfrfFk;ka s d s :i es a laLFkku d s dk;ZØeks a d s fy, oh oh ❖ vkbZ ih dks vkeaf=r djukA lkekU; ❖ ,e ,l ,e bZ vkSj LVkVZ vi lao/kZu cksMZ ✓ ,e ,l ,e bZ LVkVZ vi lao/kZu ckMs Z d s fuEufyf[kr nks izdk’ku xqtjkr es a 61osa jk”Vªh; ykxr izca/ku y[s kkiky lEesyu es a tkjh fd, x,A ¼d½ ,e ,l ,e bZ ;kts uk ij ladyu ¼[k½ ,e ,l ,e bZ d s fy, m|e fu”iknu vkSj tksf[ke izca/ku & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Lora= y[s kk ijh{kdksa dh fjikVs Z lsok esa] dkmafly vkWQ n baLVhV~;wV vkWQ dkWLV vdkmaVsaV~l vkWQ bf.M;k10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] foÙkh; fooj.kksa dh ys[kk ijh{kk ij fjiksVZ ;ksX; er geus n baLVhV~;wV vkWQ dkWLV vdkmaVsVa ~l vkWQ bf.M;k ¼^bLa VhV~;wV*½ d s layXu foÙkh; fooj.kksa dh y[s kk ijh{kk dh gS] ftles a fnukda 31 ekpZ] 2024 dh fLFkfr d s vuqlkj rqyu i=] rRle; lekIr o”kZ d s fy, vk; vkSj O;; dk fooj.k rFkk udn izokg fooj.k vkSj egRoiw.kZ y[s kkda u uhfr;kas d s ,d lkj ,oa vU; fooj.kkRed lwpuk lfgr foÙkh; fooj.kksa ij fVIif.k;k a ‘kkfey gSa ¼bld s ckn bls ^foÙkh; fooj.k^ ds :i esa dgk x;k gS½A gekjh jk; es a vkSj gekjh lokZsÙke lwpuk d s vuqlkj rFkk gesa fn, x, Li”Vhdj.k d s vuqlkj] gekjh fjikVs Z d s ;kXs; er [kaM d sfy, vk/kkj es afn, x, ekeyka sd sizHkkoka sdks NksMd+ j] ykxr y[s kkiky vf/kfu;e] 1959 d s vuqlkj] iw.kZ :i ls rS;kj fd, x, layXu foÙkh; fooj.kksa] fnukda 31 ekpZ] 2024 dh fLFkfr ds vuqlkj baLVhV~;wV dh foÙkh; fLFkfr] mlds foÙkh; dk;Z fu”iknu vkSj rRle; lekIr o”kZ d s fy, mlds udn izokg d s fy, baLVhV~;wV vkWQ pkVZMZ vdkmVsVa ~l vkWQ bf.M;k ¼vkbZ lh , vkbZ½ }kjk tkjh ys[kkadu ekudks a d s vuqlkj ,d lgh vkSj ikjn’khZ n`f”Vdk.s k iznku djrs gSaA ;ksX; er d s fy, vk/kkj 1- baLVhV~;wV d s lesfdr foÙkh; fooj.kks a dks dksydkrk eq[;ky;] ubZ fnYyh dk;kZy;] pkj {ks=h; ifj”knksa vkSj ,d lkS lkr pSIVjks a ij fopkj djrs gq, rS;kj fd;k x;k gSA ftles a ls ,d {ks=h; ifj”kn] uker% tcyiqj d s foÙkh; fooj.kks a dh y[s kk ijh{kk ugha dh xbZ gSA ukS pSIVjks a d s foÙkh; fooj.k baLVhV~;wV d s lesfdr foÙkh; fooj.kksa es a lesdu d s fy, miyC/k ugha gSA 2- {k=s h; ifj”knks a vkSj pSIVjks a d s pkyw [kkrks*a d s vra xZr oxhZÑr 2]29]43]332@&djksM+ #- ¼foxr o”kZ 32]18]52]550@&djksM #- dk fcuk feyku fd;k x;k fuoy tek ‘k”s k gSA 3- iwohZ Hkkjr {k=s h; ifj”kn ¼bZ vkbZ vkj lh½ ds laca/k esa % foÙkh; o”kZ 2023&24 ds fy, bZ vkbZ vkj lh {k=s h; ifj”kn dh cfg;ks a es a Hkkjrh; LVsV cSad dks fdjk, ij fn, x, ifjlj d s fgLls d s laca/k es a 19]20]000@& #- rd vk; de crkbZ xbZ gS ¼dqy 49]60]000@& #- & flracj] 2021 ls ekpZ 2024 rd½A 4- mÙkjh Hkkjr {ks=h; ifj”kn ¼,u vkbZ vkj lh½ ds laca/k es a % Hkkjrh; thou chek fuxe] is’a ku vkSj lewg ;kts uk foHkkx ls izkIr ewY;kda u fjikVs Z d s i) vuqlkj] ifj”kn us 56]84]605@& #- dh /kujkf’k [kkrk cfg;ka s es a xzsP;qVh d s ns;rk d s :i es a iznku dh gSA blds vykok] 6 deZpkfj;kas d s fy, ewY;kda u dj fy;k x;k gS vkSj tcfd laxBu es a 7 deZpkjh gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 ifj”kn us ek=kRed C;kSjks a vkSj vpy laifÙk;ka s dh fLFkfr lfgr iwjk fooj.k n’kkZrs gq, ii) fjdkMZ dk leqfpr j[k&j[kko ugha fd;k gSA o”kZ d s nkSjku vpy laifÙk;ks a dk dksbZ HkkSfrd lR;kiu ugha fd;k x;k gSA rFkkfi] izca/ku vpy laifÙk;ks a dk jftLVj rS;kj dj jgk gS vkSj vpy laifÙk;ksa dk HkkSfrd lR;kiu dj jgk gSA mijksDr ;ksX;rkvksa d s foÙkh; izHkko dk irk ugha yxk;k tk ldrkA geus baLVhV~;wV vkWQ pkVZMZ vdkmVa saV~l vkWQ bafM;k }kjk tkjh fd, x, y[s kkadu ekudks a ¼,l ,½ ds vuqlkj viuh y[s kk ijh{kk dh gSA mu ekudks a d s rgr gekjh ftEesnkjh vkxs gekjh fjikVs Z d s foÙkh; fooj.k Hkkx dh y[s kk ijh{kk d s fy, y[s kk ijh{k.kks a dh ftEesnkjh es a fofufnZ”V dh xbZ gSA ge ,slh uSfrd vis{kkvkas ds vuqlkj baLVhV~;wV d s Lora= y[s kk ijh{kd gSa] tks foÙkh; fooj.kks a dh gekjh y[s kk ijh{kk ls lacaf/kr gS vkSj geus bu vis{kkvks a ds vuqlkj viuh ftEesnkfj;k a ijw h dh gSaA gekjk fo’okl gS fd tks y[s kk ijh{kk lk{; geus izkIr fd, gSa] os i;kZIr gSa vkSj gekjh ;kXs ; jk; ds fy, ,d vk/kkj iznku djus ds fy, mi;qDr gSA ekey s dk cy ge fuEufyf[kr ij /;ku vkdf”kZr djrs gSa % & d½ eq[;ky; d s laca/k es a % 1- y[s kk fVIif.k;ksa dh fVIi.kh la- 2¼´½] tk s ;g n’kkZrh gS fd 4]99]78]350@& #- dh jkf’k lh MCY;w vkbZ ih d s laca/k es a eq[;ky; d s [kkrks a es a iM+h gS] ftld s laca/k es a foxr 6 o”kk±s ds nkSjku vkx s dksbZ dk;Z ugh a fd;k x;k gS@ vkjHa k fd;k x;k gSA C;kSjs bl izdkj gSa %& fooj.k /kujkf’k ¼#-½ fVIi.kh uoh eqEcbZ 4]99]78]350 Bsdns kj dks Hkqxrku dh xbZ vfare jkf’k fnukda mRÑ”Vrk 13 tqykbZ] 2016 dks 5]66]334@& #i, Fkh dUs nz vkSj 17 vxLr] 2016 dks dks 22]400@& #i, FkhA rFkkfi] dkWeflZ;y vkfcZVªs’ku ;kfpdk la- 2021 dh 613 d s rgr ckWEcs mPp U;k;ky; ds le{k okn yafcr gSA dqy 4]99]78]350 [k½ iwohZ Hkkjr {k=s h; ifj”kn ¼bZ vkbZ vkj lh½ ds laca/k esa % y[s kk fVIif.k;ka s dh fVIi.kh la- 3¼x½] tk s 4]14]918@& #- dk Vh Mh ,l izkI; ‘k”s k d s laca/k i) es a gS] fnukda 31-03-2024 dh fLFkfr d s vuqlkj izrhr gk s jgk gS] ftldk HkkSfrd Vh Mh ,l izek.k i=ksa vkSj vk;dj iksVZy d s laLFkku ds uke esa foHkkx es a okLrfod tek ds lanHkZ es feyku fd, tku s dh t:jr gSA12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] y[s kk fVIif.k;ka s dh fVIi.kh la- 3¼?k½] tks 10]00]000@& #- dh jkf’k dk vfxze Hkqxrku ii) fnukda 22-11-2023 dks Hkqous’oj pSIVj dks 43oh a vkj lh lh d s izkjafHkd O;; ds fy, fd, tkus d s laca/k es a gS] fnukda 31-03-2024 dh fLFkfr ds vuqlkj vlek;ksftr gSA x½ if’peh Hkkjr {k=s h; ifj”kn ¼MCY;w vkbZ vkj lh½ d s laca/k esa% y[s kk fVIif.k;ka s dh fVIi.kh la- 4 ¼d½] tks ;g n’kkZrh gS fd 67]30]000@& #- ds izkI; nkos if’peh Hkkjr {ks=h; ifj”kn dh [kkrk cfg;ka s esa izrhr gk s jgs gSaA ?k½ mÙkjh Hkkjr {ks=h; ifj”kn ¼,u vkbZ vkj lh½ d s laca/k es a % y[s kk fVIif.k;ksa dh fVIi.kh la- 5¼d½ ] tk s 1]45]710@& #- dh jkf’k Vh Mh ,l Vªsl dh i) (iii) yafcr ekxa ks a ds laca/k es a gS] yacs le; ls yafcr gS] ysfdu cfg;ka s es a dkbs Z izko/kku ugha fd;k x;k gS] D;kasfd ifj”kn dk fopkj gS fd lq/kkj gkus s d s ckn ekxa [kkfjt gks tk,xhA y[s kk fVIif.k;ka s dh fVIi.kh la- 5¼d½ ]] tk s 1]67]690@& #- dh izfrHkwfr tek nsus vkSj ii) (iv) deZpkfj;ks a dks 15]488@& #- dh jkf’k vfxze nsus d s laca/k es a gS] ftls lafnX/k ekuk x;k gS] yfsdu blds fy, dksbZ izko/kku ugha fd;k x;k gS] D;ksafd ifj”kn dk fopkj gS fd os mldh olwyh dj yasxsA ³½ i{kdkjka s ls O;kikj izkI;] O;kikj Hkqxrku] _.k vkSj vfxze vkfn d s laca/k es a vra dh iqf”V izkIr ugha gqbZ gSA bu ekeyka s d s laca/k esa gekjh jk; la’kksf/kr ugha gSA foÙkh; fooj.kksa ds fy, izca/ku dh ftEesnkfj;ka baLVhV~;wV dk izca/ku] ykxr y[s kkiky vf/kfu;e] 1959 d s vuqlkj bu foÙkh; fooj.kks a dks rS;kj djus vkSj bUga s ikjn’khZ :i ls izLrqr djus rFkk izca/ku tSls vko’;d le>s] oSls vkarfjd fu;a=.k d s fy, ftEesnkj gS] rkfd ,sls foÙkh; fooj.kksa dk s rS;kj fd;k tk ld]s tks xyr c;kuksa ls eqDr gks] pkgs os /kks[kk/kM+h ls vFkok pdw ls fd, x, gkasA bu foÙkh; fooj.kksa dks rS;kj djus esa] izca/ku ykHkdkjh laLFkk ds :i esa tkjh jgus es a baLVhV~;wV dh {kerk dk vkdyu djus] ykHkdkjh laLFkk ls lacaf/kr ekeyksa dks ;Fkk ykx w izdV djus rFkk ykHkdkjh laLFkk dk ys[kkadu d s vk/kkj ij rc rd mi;ksx djus d s fy, ftEesnkj gS] tc rd fd izca/ku baLVhV~;wV dk ifjlekiu djus vFkok mldk izpkyu can djus dk bPNqd u gk s vFkok mld s ikl ,slk djus ds vykok dksbZ vU; rdZlxa r fodYi u gksA izca/ku baLVhV~;wV dh foÙkh; lwpuk dh izfØ;k dks n[s kus d s fy, ftEesnkj gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 foÙkh; fooj.kksa dh ys[kk ijh{kk ds fy, ys[kk ijh{kd dh ftEesnkfj;ka gekjk mís’; bl ckr d s fy, rdZlaxr vk’oklu izkIr djuk gS fd D;k lexz foÙkh; fooj.k egRoiw.kZ xyr c;kuh ls ;qDr gSa rFkk /kks[kk/kM+h vFkok pdw ds dkj.k gSa vkSj y[s kk ijh{kd dh ,slh fjikVs Z tkjh djuk gS] ftlesa gekjk er ‘kkfey gSA rdZlaxr vk’oklu ,slk mPpLrjh; vk’oklu gSa ysfdu ;g dksbZ xkjVa h ugha gS fd y[s kk ijh{k.k laca/kh ekudksa d s vuqlkj vk;kfstr dksbZ ys[kk ijh{kk ;fn dksbZ egRoiw.kZ xyr c;kuh ekStwn gk s rks mldk ges’kk irk yxk yrs h gSA xyr c;kuh] /kks[kk/kM+h vFkok pwd ls gk s ldrh gS vkSj og egRoiw.kZ le>h tkrh gS] ;fn vyx vyx vFkok lexz :i ls os bu foÙkh; fooj.kka s d s vk/kkj ij miHkkDs rkvka s }kjk fy, x, vkfFkZd fu.kZ;ks a dks izHkkfor dj ldrs gSa] ,slh rdZlaxr lHa kkouk gks ldrh gSA y[s kkda u laca/kh ekudksa d s vuqlkj ,d y[s kk ijh{kk ds Hkkx ds :i esa ge is’kos j fu.kZ; iznku djrs gSa vkSj ijw h ys[kk ijh{kk ds nkSjku i’s ksoj lansg dks cukdj j[krs gSaA lkFk gh] ge % 1- foÙkh; fooj.kksa dh egRoiw.kZ xyr c;kuh d s tksf[keka s dh igpku vkSj vkdyu djrs gSa] pkgs os /kks[kk/kM+h vFkok pwd d s dkj.k ls gks]a ,sls tksf[keksa d s fy, y[s kk ijh{kk izfrfØ;kvks a dk fu”iknu djrs gSa vkSj ,sls y[s kk ijh{kk lk{; izkIr djrs gSa] tks gekj s er d s fy, ,d vk/kkj iznku djus d s fy, i;kZIr vkSj mfpr gkAs dksbZ egRoiw.kZ xyr c;kuh dk irk u yxk ikus dk tkfs[ke] tk s /kk[s kk/kM+h ls gS] pdw d s ifj.kkeLo:i gkus s okys tksf[ke ls Hkh vf/kd gkrs k gS D;ksafd /kks[kk/kMh+ esa feyhHkxr] tkylkth] tkuc>w dj dh xbZ pdw ] xyr izLrqfr vFkok vkarfjd fu;a=.k dh vogsyuk djuk ‘kkfey gk s ldrk gSA 2- y[s kk ijh{kk izfØ;k djus d s fy, tkudkjh izkIr djuk tks bu ifjLFkfr;ksa esa mi;qDr gk s yfsdu baLVhV~;wV ds vkarfjd fu;a=.k dh oSlh izHkkodkfjrk ij jk; O;Dr djus d s iz;kstu ds fy, ugha gkAs 3- iz;qDr ys[kkadu uhfr;kas dh mi;qDrrk dk ewY;kda u djuk vkSj y[s kkda u vuqekuksa dk rdZlaxr gkus k vkSj izc/a ku }kjk fd, x, laxr izdVhdj.k djukA 4- izca/ku }kjk ykHkdkjh laLFkk dk ys[kkadu d s vk/kkj ij vkSj izkIr y[s kk ijh{kk ds lk{; ds vk/kkj ij leqfpr mi;kxs djus d s laca/k es a ;g fu”d”kZ fudkyuk fd D;k ,slh ifjLFkfr;kas vFkok fLFkfr;ks a ds laca/k es a vfuf’prrk ekStnw gS] ftlls ,d ykHkdkjh laLFkk d s :i es a baLVhV~;wV }kjk dk;Z djuk tkjh j[kus dh ;ksX;rk ij egRoiw.kZ lansg gk s ldrk gSA ;fn ge ;g fu”d”kZ fudkyrs gSa fd ,d i;kZIr vfuf’prrk ekStnw gS] rks ges a foÙkh; fooj.kka s es a laxr izdVhdj.kks a d s fy, gekjh y[s kk ijh{k.k dh fjikVs Z es a bldk mYys[k djuk visf{kr gkrs k gS vFkok ;fn ,slk izdVhdj.k vi;kZIr gk s rks ges a viuh jk; dks cnyuk gSA gekjk fu”d”kZ gekjh y[s kk ijh{kk dh fjikVs Z dh rkjh[k rd izkIr fd, x, y[s kk ijh{kk lk{; ij vk/kkfjr gSA rFkkfi] Hkfo”; dh ifjfLFkfr;ka vFkok fLFkfr;ka baLVhV~;wV dks ykHkdkjh laLFkk ds :i es a tkjh u j[kus d s dkj.k gk s ldrh gSaA 5- lexz izLrqfr] lajpuk vkSj foÙkh; fooj.kksa ds va’k dk ewY;kadu djuk] ftlesa izdVhdj.k ‘kkfey gS vkSj D;k foÙkh; fooj.kksa es a fof’k”V ysu nsuks a vkSj ?kVukvksa dks bl <ax ls izLrqr fd;k x;k gS fd og mfpr izLrqfr gSA14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] HkkSfrdrk foÙkh; fooj.kka s esa xyrc;kuh dh ek=k gS] ftlls O;fDrxr :i ls vFkok lfEefyr :i ls] bl ckr dh laHkkouk gS fd foÙkh; fooj.kks a ds ,d rdZlaxr tkudkj iz;ksDrk dk vkfFkZd fu.kZ; izHkkfor gk s ldrk gSA ge fuEufyf[kr eas HkkSfrdrk vkSj xq.krk d s dkjd ij fopkj djrs gSa %& gekjh y[s kk ijh{kk dk;Z ds nk;j s dh ;kts uk vkSj gekjs dk;Z d s ifj.kkeks a dk ewY;kadu djus es(a i) vkSj foÙkh; fooj.kksa esa fdlh igpkus x, feF;k fooj.kks a ds izHkko dk ewY;kda u djus esaA ii) ge ‘kklu ls tqM+s vU; ekeyks a d s chp y[s kk ijh{kk dh ;kts uk d s nk;j s vkSj y[s kk ijh{kk d s dk;ZØe vkSj egRoiw.kZ y[s kk ijh{kk fu”d”kZ iznku djrs gSa] ftuesa vkarfjd fu;a=.k es a ,slh egRoiw.kZ deh ‘kkfey gS] ftldh geus viuh ys[kk ijh{kk ds nkSjku igpku dh gSA vU; ekeys 1 ¼d½ geus pkj {ks=h; ifj”knks a rFkk ,d lkS N% pSIVjka s d s foÙkh; fooj.kksa dh y[s kk ijh{kk ugh a dh Fkh ftuds foÙkh; fooj.kka s es a 2]43]67]04]251@& #- dh dqy ifjlaifÙk;k a vkSj foÙkh; fooj.kksa d s vuqlkj 50]52]08]961@& #- dk dqy jktLo n’kkZ;k x;k gSA bu {ks=h; ifj”knksa d s foÙkh; fooj.kks a dh y[s kk ijh{kk] lacaf/kr {ks=h; ifj”knksa }kjk fu;qDr vU; y[s kk ijh{kdksa }kjk dh xbZ gS vkSj bu vf/kdk’a k pSIVjks a d s foÙkh; fooj.kksa dh y[s kk ijh{kk] ykxr ys[kkiky vf/kfu;e] 1959 ds fofu;e 133 ds vuqlkj vkSj baLVhV~;wV] ftldh fjikVs Z izca/ku }kjk ges a izLrqr dh xbZ gS] d s pSIVj mi fu;eks a ds DykWt 26 d s vuqlkj pSIVjka s d s ‘kklh fudk;ks a }kjk fu;qDr ykxr ys[kkdkjks a }kjk y[s kk ijh{kk dh xbZ gS vkSj foÙkh; fooj.kks a ij gekjh jk;] tgk a rd ;g bu {k=s h; ifj”knksa vkSj pSIVjks a d s laca/k es a ‘kkfey /kujkf’k vkSj izdVu d s laca/k esa gS vkSj gekjh jk;] tgk a rd bu mijksDr ifj”knks a vkSj pSIVjks a d s laca/k es a ‘kkfey /kujkf’k vkSj izdVu d s laca/k es a gS] Øe’k% vU; y[s kk ijh{kdks a vkSj ykxr y[s kkdkjks a dh fjikVs Z ij gh vk/kkfjr gSA ¼[k½ ,d pSIVj vFkkZr tcyiqj d s foÙkh; fooj.kks a dh y[s kk ijh{kk ugha gqbZ gS] vkSj izca/ku }kjk ges a izLrqr fd, x, gSa rFkk foÙkh; fooj.kks a ij gekjh jk;] tgka rd ;g bl mijkDs r {ks=h; ifj”kn vkSj pSIVj d s laca/k es a ‘kkfey dh xbZ /kujkf’k vkSj izdVu d s laca/k esa gS] izca/ku }kjk izekf.kr ,sls vy[s kknjh foÙkh; fooj.k ij gh vk/kkfjr gSA gekjh jk; es a vkSj izca/ku }kjk ges a nh xbZ lwpuk vkSj Li”Vhdj.kks a d s vuqlkj ;s foRrh; fooj.k] tSlk fd izca/ku }kjk izekf.kr fd;k x;k gS] baLVhV~;wV d s lexz foRrh; fooj.kka s d s izlxa esa egRoiw.kZ ugh a gSA ¼x½ baLVhV~;wV d s bl o”kZ d s fy, foÙkh; fooj.kka s esa ukS pSIVjks a d s foÙkh; fooj.k ‘kkfey ugha gSa] D;ksafd mudh vkjs ls dksbZ Hkh foÙkh; fooj.k izkIr ugha gq, gSaA ¼?k½ baLVhV~;wV d s o”kZ 2023&24 d s fy, foÙkh; fooj.kka s esa lrkuo s pSIVj ‘kkfey gSa] ftudh y[s kk ijh{kk ykxr y[s kkdkjka s }kjk dh xbZ Fkh vkSj ukS pSIVjks a dh y[s kk ijh{kk pkVZM vdkmVa saV~l }kjk dh xbZ FkhA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 mijksDr foÙkh; fooj.kka s ij gekjh jk; vkSj uhp s nh xbZ vU; dkuwuh vis{kkvka s ij gekjh fjiksVZ] fd, x, dk;Z ij gekjh fuHkZjrk vkSj vU; ys[kk ijh{kdka s vkSj ykxr ys[kkvkas] tSlk Hkh ekeyk gk]s dh fjikVs ksZa rFkk izca/ku }kjk izekf.kr foÙkh; fooj.kks a ds laca/k es a mijksDr ekeyks a ij la’kksf/kr ugha dh xbZ gSA 2- baLVhV~;wV dh vpy ifjlaifÙk;ka s dk jftLVj v|ru fd;k tk jgk gSA 3- foÙkh; o”kZ 2020&21 d s nkSjku tkjh dh xbZ 36]35]000@& #- dh jkf’k Þ_.k vkSj vfxzeÞ ‘kh”kZ d s vra xZr Þiq.k s Hkou d s fy, vfxzeÞ d s :i es a vHkh Hkh iM+h gqbZ gS vkSj bls Þiwta hxr vuqnkuÞ ds :i es a ugha ekuk tk jgk gSA 4- 1]41]157@& #- dh jkf’k d s Hkqxrku d s fy, Je midj [kkrk cfg;ka s es a iM+h gqbZ gSA tSlk fd izca/ku }kjk lwfpr fd;k x;k gS] bls ljdkjh izfØ;k d s dkj.k foyac d s pyrs Hkqxrku ugha fd;k x;k gSA 5- {k=s h; ifj”knksa vkSj pSIVjksa d s fy, pkyw ns;rkvka s ds dkj.k fd, x, vfrfjDr izko/kku ds fy, 15]56]53]261@& #- dh jkf’k okil dj nh xbZ gS] ftls vk; vkSj O;; [kkrs es a lwfpr fd, x, iwoZ vof/k lek;kts u ¼fuoy½ eas ‘kkfey fd;k x;k gSA 6- foÙkh; o”kZ 2023&24 ds nkSjku 1]68]45]233@& #- dk th ,l Vh buiqV viz;qDr iM+k gS] ftls vk; vkSj O;; [kkrs esa Mky fn;k x;k gSA 7- caxykSj pSIVj d s laca/k es a vkarfjd y[s kk ijh{kk fjiksVZ ¼izFke v/kZ o”kZ 2023&24½ dh leh{kk ij vkSj eq[;ky; ls i) fnukda 6 vizSy] 2023 dks izkIr bZeys ds vk/kkj ij ftlesa ;g dgk x;k gS fd ÞbLa VhV~;wV d s caxykSj pSIVj esa dkfeZdks a dh HkrhZ@ fu;qfDr] tk s baLVhV~;wV d s eq[;ky; d s lacaf/kr izkf/kdkfj;ksa dh lgefr ;k vuqekns u d s fcuk gqbZ Fkh] rRdkyhu izHkko ls fujLr dh tkrh gSA muds lsok VsU;kjs ds nkSjku muds }kjk vkgfjr osru ,oa vU; ykHk HkqxrkudrkZ izkf/kdkfj;ks a ls olwys tk,axsAÞ bl laca/k esa] pSIVj d s izca/ku u s lacaf/kr lafonkRed deZpkfj;ks a dks cj[kkZLr djus dh dk;Zokgh dh gSA bld s vykok] pSIVj ds izca/ku us eq[;ky; dks i= fy[kk Fkk] ftles a ^Hkqxrku izkf/kdkfj;ks*a d s ckjs es a Li”Vhdj.k ekxa k Fkk rkfd muls /kujkf’k dh olwyh dh tk lds vkSj lkFk gh] eq[;ky; ls caxykSj pSIVj dh cfg;ka s es a mijksDr izkfIr;ksa ds y[s kkda u fu”iknu dks Li”V djus dk vuqjks/k fd;k Fkk] ftlds fy, mÙkj izrhf{kr gSA mu lafonkRed deZpkfj;ks a dk s foÙkh; o”kZ 2017&18 ls 2023&24 rd mudh lsok vof/k ds nkSjku Hkqxrku fd, x, osru vkSj vU; yksxksa dks vkarfjd y[s kkijh{kdks a }kjk fu/kkZfjr fd, tkus dh vko’;drk gSA vU; fu;ked vis{kkvksa ij fjiksVZ ge ;g Hkh fjikVs Z djrs gSa fd % &16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] d- ;gk amijkDsr ;kXs; jk; iSjk d sfy, vk/kkj es afofufnZ”V ekeyks ad sizHkkoks ad svykok] geus lHkh lwpuk vkSj Li”Vhdj.k dh ekax dh gS vkSj izkIr fd, gSa] tk s gekjh tkudkjh rFkk fo’okl ds vuqlkj] gekjh y[s kk ijh{kk d s iz;kstu l s vko’;d FksA [k- ;kXs; jk; iSjk ds fy, ;gka Åij vk/kkj esa of.kZr ekeyks ad sizHkkoka sds vykok] gekjh jk; es a ykxr y[s kkiky vf/kfu;e] 1959 d s vuqlkj visf{kr mfpr y[s kk cfg;kas dks baLVhV~;wV }kjk j[kk x;k gS] tks mu cfg;ka s dh gekjh tkap ls izrhr gkrs k gS vkSj gekjh y[s kk ijh{kk ds iz;kstu ls i;kZIr fjVuZ ^vU; ekeykas* d siSjk 1 d slkFk ifBr ,sls {k=s ka s vkSj pSIVjks a ls izkIr gq, gSA x- baLVhV~;wV dh {k=s h; ifj”knka s vkSj pSIVjks a d s foÙkh; fooj.kks a ij fjikVs Z dh lacaf/kr {k=s ka s vkSj pSIVjks a d s vU; ys[kk ijh{kdks a vkSj ykxr y[s kkdkjka s }kjk y[s kk ijh{kk dh xbZ gS] tks ges a izkIr gqbZ gSa] vkSj bl fjikVs Z dk s rS;kj djus es a leqfpr fopkj fd;k x;k FkkA ?k- baLVhV~;wV dk rqyu i=] vk; vkSj O;; dk fooj.k rFkk udn izokg dk fooj.k] ftu ij bl fjikVs Z es a fopkj fd;k x;k gS] y[s kk cfg;ks a ds vuqlkj gSA Ñrs d s th vkj ,l ,aM da- pkVMZ vdkmVa saV ¼QeZ iathdj.k la- 310014bZ½ ¼v’a kq vxzoky½ Hkkxhnkj lnL; l-a 308581 ¼; w Mh vkbZ ,u % 24308581chd,s Qvk,s Qih3756½ LFkku % dksydrk fnukda % 21 tqykbZ] 2024[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k fnukad 31 ekpZ] 2024 dh fLFkfr d s vuqlkj rqyu i= 31 ekpZ] 2023 dh fVIi.kh 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fLFkfr ds vuqlkj fooj.k #- #- #- fuf/k;ks a d s lzksr baLVhV;~ wV fuf/k % 4,233,909,019 lkekU; fuf/k (1) 4,900,868,551 2,239,482 deZpkjh minku fuf/k (2) 2,242,028 12,880,698 fofo/k iqjLdkj fuf/k (3) 13,325,226 50,541,678 vU; fuf/k (4) 19,342,262 778,431,364 orZeku ns;rk,a (5) 444,928,588 17,256,939 izko/kku (6) 15,590,847 5,095,259,180 dqy 5,396,297,502 fuf/k;ks a dk mi;ksx xSj&pkyw ifjlaifÙk;ka 618,781,092 d) laifÙk] l;a a= vkSj miLdj (7) 699,110,042 699,110,042 698,180 [k) verw Z ifjlaifÙk;ka (7) 446,370 446,370 151,849,719 iwta hxr dk;Z izxfr ij 88,089,199 111,151,147 fuos’k (8) 111,151,147 pky w ifjlaifÙk;ka 7,568,481 oLrq lwfp;ka (9) 9,252,542 175,529,378 O;kikj ikzI; jkf’k;ka (10) 233,444,286 3,977,417,448 udnh vkSj udnh lerYq ; (11) 4,189,698,434 52,263,735 _.k vkSj vfxze jkf’k;ka (12) 65,105,481 4,497,500,743 4,212,779,042 5,095,259,180 dqy 5,396,297,502 egRoiw.kZ ys[kkadu uhfr;kas vkSj ys[kkvks a ij fVIif.k;ka (20) layXu fVIif.k;k a 1 & 20 foÙkh; fooj.kka s dk vfHkUu Hkkx gSa ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr rqyu i= gSA Ñr s dsthvkj,l ,Ma d-a pkVZMZ vdkmaVasVl~ QeZ iathdj.k l-a % 310014bZ lh,e, lkes k cuthZ lh,e, MkW- dkSf’kd cuthZ vij funs’kd & foÙk lfpo va’kq vxzoky lh,e, fcHkwfr Hkw”k.k uk;d lh,e, vf’ou th- nyokMh Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 308581 LFkku : dksydrk fnukda : 21 tqykbZ] 202418 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n baLVhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k fnukad 31 ekpZ] 2024 dks lekIr o”kZ d s fy, vk; vkSj O;; dk fooj.k 31 ekpZ] 2023 dk s fooj.k fVIi.kh 31 ekpZ]] 2024 dk s lekIr o”k Z ds fy, lekIr o”k Z ds fy, #- vk; : #- 51,859,340 lnL;rk ,oa vU; ‘kYq d (13) 55,345,089 1,235,176,071 f’k{k.k ,oa vU; ‘kYq d (14) 1,304,622,758 308,685,692 ijh{kk ,oa vU; ‘kYq d (15) 341,082,187 25,774,494 lh ih Mh ,oa vU; dk;Zdze ‘kYq d 25,652,453 481,948 foKkiu lfgr if=dk dk va’knku 467,702 220,908 izdk’ku dh fcdzh 820,546 184,136,391 C;kt 259,317,463 13,984,942 vU; vk; 10,315,948 1,820,319,785 dqy% 1,997,624,146 O;; % 369,515,306 LFkkiuk O;; (16) 383,233,281 158,141,238 dk;kZy; O;; (17) 198,581,521 2,135,149 lkfaof/kd ys[kk ijh{kk ‘kqYd 2,391,310 16,838,417 ;k=k ,oa okgu 14,419,768 301,940,529 ijh{kk O;; (18) 239,833,167 42,903,223 ifj”kn~ ,oa lfefr dh cSBdks a dk O;; 36,960,095 21,646 fVªC;wuy lfgr puq ko dk [kpZ 20,192,488 11,361,041 if=dk O;; 19,992,191 11,796,583 fons’kh fudk;ks a dks lnL;rk va’knku 11,874,750 6,833,009 lEesyu ,oa varjk”ZVªh; cSBdsa 4,212,601 lh- ih- Mh- rduhdh dkS’ky fodkl ,oa vU; dk;ZØe O;; 40,857,065 (19) 44,254,997 14,967,624 O;kolkf;d fodkl O;; 12,040,446 390,935,780 dkfspxa O;; 340,995,397 47,221,667 v/;;u lkefxz;kas ,oa fooj.kh dh [kir 73,218,780 557,579 izdk’ku LVkWd dh [kir 2,907,718 855,855 oLrq lwfp;ka vkjS v’kk/s; _.k cV~Vs [kkrk 4,474,977 16,636,602 ,e ch ,Q esa Hkkxhnkjh vkjS xaHkhj chekfj;ka 13,327,552 47,742,768 ewY;gkzl vkjS ifj’kks/ku 50,341,405 1,481,261,080 dqy 1,473,252,444 339,058,704 O;; ls vf/kd vk; gksus ds dkj.k ‘k”sk jkf’k 524,371,702 5,869,896 vof/k iwoZ lek;kstu ¼fuoy½ (19d) (135,754,171) 333,188,808 ljIyl ‘ks”k jgus ij lkekU; fuf/k es a varfjr 660,125,873 egRoiw.k Z ys[kkadu uhfr;kas vkSj ys[kkvkas ij fVIif.k;ka (20) layXu fVIif.k;ka 1 & 20 foÙkh; fooj.kks a dk vfHkUu Hkkx gaS ;g blh rkjh[k dh gekjh fjiksVZ eas mfYyf[kr vk; vkSj O;; dk fooj.k gSA Ñrs dsthvkj,l ,aM da- pkVZMZ vdkmaVsVa ~l Qe Ziathdj.k la- % 310014bZ lh,e, lksek cuthZ lh,e, MkW- dkSf’kd cuthZ vij funs’kd & foÙk lfpo va’kq vxzoky lh,e, foHkwfr Hkw”k.k uk;d lh,e, vf’ou th nyokMh Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 308581 LFkku : dksydrk fnukad : : 21 tqykbZ] 2024[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k fnukad 31 ekpZ] 2024 dks lekIr o”kZ d s fy, udn izokg fooj.k 31 ekoZ] 2023 dks lekIr 31 ekoZ] 2024 dks 31 ekoZ] 2024 dks o”kZ ds fy, fooj.k lekIr o”kZ ds fy, lekIr o”kZ ds fy, #- #- #- d. izpkyu fØ;kdykiksa ls udnh izokg 333,188,808 djk/kku ls iwoZ vf/k’ks”k ,oa vlk/kkj.k en 660,125,873 fuEufyf[kr ds fy, lek;kstu:- 47,742,768 ewY;gkzl vkjS ifj’kk/sku 50,341,405 380,931,576 dk;Z’khy iwta h ifjorZu ls iwoZ izpkyu vf/k’ks”k 710,467,278 dk;Z’khy iwta h ifjorZuks a ds fy, lek;kstu 117,096,755 pkyw nsunkfj;kas es a o`f)@ ¼deh½ (335,168,869) (30,422,714) pkyw ifjlaifRr;kas es a ¼o`f)½@ deh (72,440,716) 86,674,041 (407,609,585) 467,605,617 izpkyu fØ;kdykikas ls fuoy udnh ¼d½ 302,857,693 [k- fuos’k fØ;kdykiks a ls udnh izokg (70,201,433) lh MCY;w vkbZ ih lfgr laifRr] la;a= vkjS miLdj es a ifjorZu (16,316,620) fuo’s k es a deh (70,201,433) fuos’k fØ;kdykikas ls fuoy udnh ¼[k½ (16,316,620) x- foÙkh; fØ;kdykiksa ls udnh izokg (43,483,451) fuf/k ‘ks”k es a ifjorZu (74,260,088) (43,483,451) foÙkh; fØ;kdykiksa ls fuoy udnh ¼x½ (74,260,088) 353,920,733 udnh vkSj udnh lerqY; es a fuoy o`f)(d+[k+x) 212,280,985 3,623,496,715 tkMs a s+ & vof/k ds vkjaHk es a udnh vkjS udnh lerqY; 3,977,417,448 3,977,417,448 vof/k ds var eas udnh vkSj udnh lerqY; 4,189,698,434 fViif.k;ka:- i. mijkDs r udnh izokg fooj.k]^udnh izokg fooj.k^ ds laca/k es a ys[kkadu ekud , ,l% & 3 es a ;Fkkfu/kkZfjr ^vizR;{k i)fr* ds rgr rS;kj fd;k x;k gAS ii. udnh vkjS udnh lerqY; es a ‘kkfey gS : 1,204,785 gkFk es a udnh 941,070 200,681,972 cSad es a ‘k”sk % pkyw [kkrk 245,795,614 92,197,894 cSad es a ‘k”sk % cpr [kkrk 88,808,664 3,683,332,798 lkoa f/k tek 3,854,153,087 3,977,417,448 4,189,698,434 ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr rqyu i= gSA Ñr s dsthvkj,l ,Ma da- pkVZMZ vdkmaVasVl~ QeZ ita hdj.k la- % 310014bZ lh,e, lksek cuthZ lh,e, MkW- dkSf’kd cuthZ vij funs’kd & foÙk lfpo va’kq vxzoky lh,e, fcHkwfr Hkw”k.k uk;d lh,e, vf’ou th- nyokMh Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 308581 LFkku : dksydrk fnukda : 21 tqykbZ] 202420 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 1 : lkekU; fuf/k 31 ekpZ] 2023 dh 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fooj.k fLFkfr ds vuqlkj #- #- 3,898,048,503 foxr ys[kkvkas ds vuqlkj ‘k”sk 4,233,909,019 tkMs s+ % i) pISVj ds Hkou dk iwathdj.k 73,320,604 ii) iwta h gLrkarj.k & fo/;uxj pSIVj 4,243,819 3,898,048,503 4,311,473,442 3,898,048,503 4,311,473,442 ?kVk,a & pISVj ds Hkou fuekZ.k ds fy, lek;kts u 73,320,604 2,671,708 tkMs s+ % izos’k ‘kYq d ¼lnL;½ 2,589,840 3,900,720,211 4,240,742,678 tkMs s+ % layXu vk; vkjS O;; fooj.k ds vuqlkj o”kZ ds fy, vf/k’k”sk 333,188,808 660,125,873 4,233,909,019 4,900,868,551 fVIi.kh l a- 2 : deZpkjh minku fuf/k 31 ekpZ] 2023 dh 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fooj.k fLFkfr ds vuqlkj #- #- 1,296,391 foxr ys[kk ds vuqlkj ‘k”sk 2,239,482 129,573 tkMs s+ % o”kZ ds fy, va’knku (38,942) 1,425,964 2,200,540 622,391 tkMs s +a % o”kZ ds fy, fuf/k dh lkof/k tek ij vftZr C;kt 41,488 ?kVk,a % o”kZ ds nkSjku xzsP;qVh fuf/k es a varfjr (191,127) - 2,239,482 2,242,028[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh l-a 3 : fofo/k ijq Ldkj fuf/k 31 ekpZ] 2023 dh 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fooj.k fLFkfr ds vuqlkj #- #- 12,419,397 fiNys rqyu i= ds vuqlkj ‘k”sk 12,880,698 43,833 tkMs s+ % o”kZ ds nkjS ku o`f) 228,121 568,023 tkMs s+ % o”kZ ds nkSjku gqbZ vk; 405,438 (150,555) ?kVk,a % iqjLdkj dh ykxr (189,031) 12,880,698 13,325,226 fVIi.kh la- 4 : vU; fuf/k 31 ekpZ] 2023 dh 31 ekpZ] 2022 dh fLFkfr ds vuqlkj fooj.k fLFkfr ds vuqlkj #- vU; fuf/k #- 4,198,087 Hkou fuf/k 2,213,979 4,497,251 iqLrdky; fuf/k 4,577,251 41,846,340 fofo/k fuf/k 12,551,032 50,541,678 19,342,26222 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;Vw vkWQ dkWLV vdkmaVsVa ~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-. 5 : orZeku ns;rk,a 31 ekpZ] 20223 dh fLFkfr 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fooj.k ds vuqlkj #- #- 1,151,900 ykbczsjh tek 1,172,900 278,321,933 O;kikj izkI; jkf’k 173,194,354 321,852,550 {ks=h; ifj”knks a ,oa pSIVjkas ds ikl pkyw [kkrk 22,943,332 155,588,257 vU; nsunkfj;ka 221,457,656 12,564,269 lnL;kas dh fgrdkjh fuf/k dks Hkxq rku 12,720,169 8,952,455 Vh Mh ,l Hkxq rku 13,440,177 778,431,364 444,928,588 fVIi.kh la- 6 : izko/kku 31 ekpZ] 2023 dh fLFkfr 31 ekpZ] 2024 dh fLFkfr ds ds vuqlkj fooj.k vuqlkj #- #- 17,256,939 izko/kku 15,590,847 17,256,939 dqy 15,590,847[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k foÙkh; fooj.k ds Hkkx Lo:i fVIif.k;ka fVIi.kh la- 7 laifÙk] la;a= vkSj miLdj ,oa vewrZ ifjlaifÙk;ka ldy CykWd eYw;gkzzl @ ifj’kks/ku fuoy CykWd dks izkjafHkd vof/k ds ?kVk,a vof/k ds nkSjku 31.03.2024 dh 01.04.2023 rd o"kZ ds fy, tksM+as@ ?kVk,a o”kZ ds 31.03.2024 31.03.2024 31.03.2023 ifjlaifÙk;kas dk fooj.k ykxr nkSjku o`f) dh fcØh @ lek;kstu dqy fLFkfr nkSjku ewY;gzkl rd ds vuqlkj ds vulq kj 01.04.2023 lek;kts u #- #- #- #- #- #- # # #- # d- ifjleifÙk] la;a= vkjS miLdj - - - ÝhgkYsM Hkwfe 198,565,488 10,889,941 209,455,429 - - - 209,455,429 198,565,488 yht gkYsM Hkwfe 64,431,251 64,431,251 11,350,070 832,057 12,182,127 52,249,124 53,081,181 ÝhgkYsM Hkou 729,382,767 81,799,771 (393,174) 810,789,364 450,289,342 31,900,594 474,793 482,664,729 328,124,635 279,093,425 QuhZpj vkjS fQfVaXl 93,819,634 11,179,880 (124,441) 104,875,073 55,208,810 4,624,038 (3,384,977) 56,447,871 48,427,202 38,610,824 iqLrdky; dh iqLrdsa 12,783,236 282,113 13,065,349 12,263,052 380,199 (229,808) 12,413,443 651,906 520,184 dk;kZy; miLdj 106,774,089 7,818,149 (97,674) 114,494,564 74,268,529 5,747,558 (2,670,944) 77,345,143 37,149,421 32,505,560 tsujsVj 16,148,773 684,311 16,833,084 12,105,524 684,016 (26,751) 12,762,789 4,070,295 4,043,249 fy¶V 14,168,449 3,082,882 17,251,331 10,639,546 884,517 11,524,063 5,727,268 3,528,903 ekVs j dkj 2,934,582 1,202,510 4,137,092 645,631 583,845 1,229,476 2,907,616 2,288,951 daI;wVj 70,472,144 4,646,787 (1,049) 75,117,882 63,928,816 4,424,183 (3,582,264) 64,770,736 10,347,146 6,543,328 lkbfdy 8,368 8,368 8,368 - 8,368 - - dqqy d 1,309,488,781 121,586,344 (616,338) 1,430,458,787 690,707,689 50,061,007 (9,419,951) 731,348,745 699,110,042 618,781,092 [k- vewrZ ifjlaifÙk;ka lkW¶Vos;j 42,425,760 14,514 (33,198) 42,407,076 41,727,580 280,398 (47,272) 41,960,706 446,370 698,180 dqy [k 42,425,760 14,514 (33,198) 42,407,076 41,727,580 280,398 (47,272) 41,960,706 446,370 698,180 ldy ;ksx 1,351,914,541 121,600,858 (649,536) 1,472,865,863 732,435,269 50,341,405 (9,467,223) 773,309,451 699,556,412 619,479,272 foxr o”kZ 1,325,515,909 26,573,207 (174,575) 1,351,914,541 686,036,348 47,742,768 (1,343,847) 732,435,269 639,479,561 iwathxr dk;Z izxfr ij 151,849,719 (63,760,520) 88,089,199 88,089,199 151,849,71924 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la . 8 : xSj&m)`r fuos’k ¼ykxr ij½ 31 ekpZ] 2023 dh fLFkfr ds 31 ekpZ] 2024 dh vuqlkj fooj.k fLFkfr ds vuqlkj #- #- lgdkjh U;kl ds ‘k;s j : 10 #- izR;sd ds 50 ‘k;s j ¼foxr o”kZ 50 ‘k;s j½ 500 500 jkfsgr pSEcj izsfelsl dks&vkijsfVo lkslkbVh fyfeVsM] eEqcbZ (iwoZ eas t; c`ankou izhfefll VªLV QMa ] ckEcs ds :i eas of.kZr) 110,000,000 vkbZ lh , vkbZ dh fnokfy;k O;olkf;d ,tsla h es a fuos’k 110,000,000 (10 #- izR;sd ds iznÙk ‘ks;j dh la[;k 1,10,00,000) vkbZ lh ,e , % iathÑr ewY;kda d laxBu eas 1]10]000 ¼foxr o”kZ 1]10]000½ fuos’k 1,100,000 1,100,000 50,647 - vU; 50,647 111,151,147 111,151,147 fVIi.kh la . 9 : oLrqlwfp;k a 31 ekpZ] 2023 dh fLFkfr ds 31 ekpZ] 2024 dh vuqlkj fooj.k fLFkfr ds vuqlkj #- #- 2,657,387 - izdk’ku LVkWd 2,443,686 3,056,760 - foojf.kdk LVkWd lfgr v/;;u lkexzh 5,150,411 1,854,334 - vU; lkexzh dk LVkWd 1,658,445 7,568,481 9,252,542[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 10 : O;kikj vkSj vU; izkI; jkf’k;ka ¼vizR;kHkwr vPNh ekuh xbZ½ 31 ekpZ] 2023 dh fLFkfr ds vuqlkj 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fooj.k #- # # 26,049,317 O;kikj ikzI; jkf’k - 30-, 447,801 149,480,061 vU; ikzI; jkf’k 202,996,485 175,529,378 233,444,286 fVIi.kh la- 11 : udnh vkSj udnh lerqY; 31 ekpZ] 2023 dh fLFkfr ds vuqlkj 31 ekpZ] 2024 dh fLFkfr ds vuqlkj fooj.k #- # # udnh vkSj udnh lerqY; % 1,204,785 udnh gkFk ea s 941,070 vuqlwfpr cSadks a ds ikl ‘k”sk % 200,681,972 pky w [kkrs eas 245,795,614 92,197,894 cpr [kkrs eas 88,808,664 3,683,332,798 cSadks a ds ikl lkof/k tek % 3,854,153,087 3,977,417,448 4,189,698,43426 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 12 : _.k vkSj vfxze jkf’k;ka ¼vizfrHkwfrr] vPNh ekuh xbZ½ 31 ekpZ] 2023 dh 31 ekpZ] 2024 dh fLFkfr fLFkfr ds vuqlkj fooj.k ds vuqlkj # # - _ - 18,242,591 vU; vfxze jkf’k;ka 25,209,147 629,225 deZpkfj;kas dks R;kSgkj vfxze 560,261 21,364,841 Vh Mh ,l ikzI; jkf’k 22,824,667 1,424,264 iwoZ inz Ùk [kpZ 11,272,900 10,602,814 tek 5,238,506 52,263,735 65,105,481[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 13 : lnL;rk vkSj vU; ‘kqYd : 31 ekpZ] 2023 dks fooj.k 31 ekpZ] 2024 dks lekIr o”kZ ds fy, lekIr o”kZ ds fy, #- #- 40,944,868 okf”kZd lnL;rk ‘kqYd 39,849,596 9,046,075 lnL;ks a dk i’s ksoj iez k.k i= ‘kqYd 9,053,240 - izekf.kr lqfo/kk dsUnz ‘kYq d 4,212,400 672,934 lnL;ks a dh f’kdk;r @ cgkyh ‘kYq d@ ukekadu ‘kYq d 917,130 - Ukekadu ‘kYq d 519,050 1,159,150 lnL;rk vkSj iez k.k i= ‘kqYd & vkbZ ,e , ¼;w ,l ,½ 635,273 36,313 csgrj fLFkfr dk iez k.k i= 158,400 51,859,340 55,345,089 fVIi.kh la-14 : f’k{k.k vkSj vU; ‘kqYd : 31 ekpZ] 2023 dks lekIr 31 ekpZ] 2024 dks o”kZ ds fy, foo lekIr o”kZ ds fy, #- j.k #- 36,324,900 Nk= iathdj.k ‘kYq d 23,330,224 5,605,500 O;kogkfjd izf’k{k.k ita hdj.k ‘kYq d 12,660,000 7,253,300 O;kogkfjd izf’k{k.k@ fo”k; NVw ‘kYq d 9,015,500 1,119,336,310 f’k{k.k ‘kYq d 1,172,483,882 52,595,256 dSV dkslZ vk; 63,638,312 4,892,200 dksfpax ijw h djus laca/kh iez k.k i= dk iuq % oS/khdj.k ‘kYq d 3,403,149 5,440,671 foojf.kdk dh fcØh 2,384,043 3,727,934 v/;;u uksVl~ dh fcØh 17,707,648 1,235,176,071 1,304,622,758 fVIi.kh la-15 : ijh{kk vkSj vU; ‘kqYd : 31 ekpZ] 2023 dks lekIr 31 ekpZ] 2024 dks o”kZ ds fy, foo lekIr o”kZ ds fy, #- j.k #- 302,528,692 ijh{kk ‘kYq d 333,644,279 6,157,000 mÙkj i=ks a dh tkap d s fy, ‘kqYd 7,437,908 308,685,692 341,082,18728 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] bLa VhV~;wV vkWQ dkWLV vdkmaVsVa ~l vkWQ bafM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-16 : LFkkiuk O;; 31 ekpZ] 2023 dks 31 ekpZ] 2024 dks lekIr o”kZ ds fy, fooj.k lekIr o”kZ ds fy, # # 300,-5 03,987 osru vkSj HkÙks 317,- 093,684 deZpkjh xzPs ;qVh QMa d s fy, fu;kDs rk dk va’knku 13,437,010 9,861,775 deZpkjh Hkfo”; fuf/k ds fy, fu;kDs rk dk va’knku 26,286,122 28,156,708 deZpkjh fgrdkjh fuf/k ds fy, fu;ksDrk dk va’knku 46,075 11,674 deZpkjh vodk’k udnhdj.k ds fy, fu;kDs rk dk va’knku 15,043,620 11,138,425 deZpkjh vodk’k udnhdj.k&fo|eku 898,378 2,615,582 fpfdRlk O;; 8,432,367 8,907,614 deZpkfj;kas dks NqV~Vh ;k=k HkRrk 2,863,485 3,021,144 vkj ih ,Q lh i’z kklu vkSj b Z Mh ,y vkbZ fujh{k.k iHzkkj 1,437,228 1,579,879 izf'k{k.k vkSj fodkl ¼,p vkj Mh½ 567,034 846,796 369,515,306 383,233,281[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la-17 : dk;kZy; O;; 31 ekpZ] 2023 dks 31 ekpZ] 2024 dks lekIr o”kZ ds fy, fooj.k lekIr o”kZ ds fy, # #- 8,-2 03,332 enq z.k ,o a ys[ku lkexzh 7,317,924 Mkd] rkj] njw Hkk”k vkSj QSDl 7,967,164 9,837,384 vkarfjd y[s kk ijh{kk ‘kYq d 1,880,720 1,895,300 fo|qr iHzkkj 10,523,080 13,201,224 tujs sVj O;; 280,487 307,518 njs a vkSj dj 10,323,935 3,260,076 chek 451,108 352,016 ejEer vkSj j[k&j[kko 11,311,762 10,747,121 dkj O;; 1,357,064 1,454,718 tekurh tek jkf’k ij C;kt 7,820 7,820 fof/kd izHkkj 8,780,220 5,864,645 cSad iHzkkj 735,187 861,575 dIa;wVj j[kj[kko O;; 6,669,924 6,868,394 tu laid Z O;; 2,512,558 4,477,108 ns[kjs[k lca a/kh O;; 3,644,220 3,994,408 iqLrd ,oa if=dk,a 566,718 520,003 izfrfuf/k ‘kYq d 234,069 236,550 jkti= vf/klwpuk 234,000 289,630 deZpkjh dY;k.k 1,999,517 3,602,231 fdjk;k 7,383,947 9,168,657 iz'kklfud izHkkj 65,683,430 104,452,397 fofo/k O;; 7,390,977 9,864,821 158,141,238 198,581,52130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kkas ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la- 18 : ijh{kk O;; 31 ekpZ] 2023 dks 31 ekpZ] 2024 dks lekIr o”kZ ds fy, fooj.k lekIr o”kZ ds fy, # # 192,-3 92,183 ijh{kk O;; 91,- 892,216 78,244,190 ijh{kd dk ikfjJfed 85,899,927 29,944,026 Ikjh{kk dsUnz O;; 60,537,005 126,887 ekSf[kd dksfpax fon++;kfFkZ;ks a ds fy, ijh{kk O;; 14,250 1,233,243 iqjLdkj ,oa iqjLdkj forj.k O;; 1,489,769 301,940,529 239,833,167 fVIi.kh la- 19 : lh ih Mh dk;ZØe O;; ,oa rduhdh dkS’ky 31 ekpZ] 2023 dks 31 ekpZ] 2024 dks lekIr o”kZ ds fy, fooj.k lekIr o”kZ ds fy, # ª # 10,-2 94,371 lhihMh O;; 10,- 861,046 56,827 lokZRsre pSIVj ijq Ldkj lfgr jk”Vªh; iqjLdkj 99,308 9,080,516 {ks=h; ykxr@jk”Vªh; lEeys u O;; 5,790,327 17,651,068 lhihMh O;;-+& vkjlh@pSIVj 24,184,386 3,774,283 rduhdh dkS’ky fodkl 3,319,930 40,857,065 44,254,997[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 n baLVhV~;wV vkWQ dkWLV vdkmaVsV~l vkWQ bafM;k foÙkh; fooj.kksa ds Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la-& 20 d- egRoiw.kZ ys[kkadu uhfr;ka foÙkh; fooj.kksa dk s rS;kj djus ds fy, vk/kkj foÙkh; fooj.kksa dks ykx w y[s kkda u ekudks a ds vuqlkj ykxr y[s kkiky vf/kfu;e] 1959 ds ;Fkkla’kksf/kr laxr izko/kkukas vkSj tc rd vU;Fkk u dgk x;k gks] miktZu vk/kkj ij ykHkdkjh laLFkk ds :i es a ,sfrgkfld ykxr ijia jk d s rgr rS;kj fd;k tkrk gSA lesdu dk vk/kkj eq[;ky; ¼dksydrk½] ubZ fnYyh dk;kZy;] bldh {ks=h; ifj”knks a rFkk pSIVjks a d s foÙkh; fooj.kka s dks leLr izeq[k bUVªk&xzqi ‘k”s k] bUVªk&xzqi yus &nsuks a vkSj ifj.kkeh vizkIr ljIyl@ ¼?kkVs½ dks fudkydj ifjlaifÙk;ka s vkSj ns;rkvka s dh leku enksa dk s iw.kZ :i ls ‘kkfey djds lesfdr fd;k x;k gSA vis{kkuqlkj vko’;d lek;kstu fd, x, gSaA vkdyuka s dk mi;kxs foRrh; fooj.kksa dks rS;kj djus esa izca/ku dks] o”kZ ds fy, lwfpr dh xbZ ifjlaifÙk;kas vkSj ns;rkvka s rFkk lwfpr dh xbZ vk; vkSj O;; dh jkf’k es a vkdyu vkSj vuqeku djus visf{kr gkrs s gSaA izca/ku dk ;g fo’okl gS fd foRrh; fooj.kks a dks rS;kj djus es a iz;qDr vuqeku foosdiw.kZ vkSj rdZlaxr gkrs s gSaA ftu vof/k;ks a es a ifj.kke dh tkudkjh feyrh gS@ dk;kZfUor fd, tkrs gSa] ml vof/k esa okLrfod ifj.kkeks a vkSj vuqekuks a d s chp vuqeku vkSj vra j ls okLrfod ifj.kke fHkUu gk s ldrs gSaA32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] jktLo ekU;rk ¼d½ lnL;ks a ls izo’s k ‘kqYd lnL;kas ls izkIr izo’s k ‘kqYd dks lkekU; fuf/k esa tek fd;k x;k gSA ¼ [k½ Nk= iathdj.k ‘kqYd Nk«kks a ls izkIr iathdj.k ‘kqYd dks Nk«k dk iathdj.k gkus s vkSj Hkqxrku izkIr gkus s ij jktLo vk; ds :i es a ekU; fd;k x;k gSA ¼x½ okf”kZd lnL;rk ‘kqYd okf”kZd lnL;rk ‘kqYd dks ml o”kZ es a ekU; fd;k tkrk gS] ftl o”kZ ls ;s lacaf/kr gS vkSj tc vfxze jkf’k NksM+dj] Hkqxrku izkIr gk s tkrk gSA ¼?k½ f’k{k.k ‘kqYd Nk«k dk iath;u gkus s vkSj Hkqxrku izkIr gk s tkus ij ikLs Vy vkSj ekSf[kd f’k{k.k ‘kqYd ds laca/k es a jktLo dks ekU; fd;k tkrk gSA ¼³½ izdk’kuka s dh fcØh tc izdk’kuksa dks fdlh mi;kDs rk dks fdlh dher ij gLrkarfjr fd;k tkrk gS] rks ,sls izdk’kuksa dh fcØh ds laca/k es a jktLo dks ekU; fd;k tkrk gSA ¼p½ ijh{kk ‘kqYd ijh{kk ‘kqYd dks ,slh lacaf/kr vof/k;ksa d s fy, ekU; fd;k tkrk gS] ftl vof/k ls ;s lacaf/kr gSA ¼N½ dk;ZØe ‘kqYd ,sls fØ;kdyki djus ij dk;ZØe ‘kqYd l s jktLo dk s ekU; fd;k tkrk gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 ¼t½ C;kt cSadks a ds ikl lkof/k tekvkaas s ds laca/k es a leku vk; dks cdk;k jkf’k vkSj ykxw nj dks /;ku es a j[krs gq, izkfIr vk/kkj ij ekU; fd;k tkrk gSA ¼>½ fuos’k vk; fuo’s kksa ls vk; dks] Hkqxrku dh izkfIr dk vf/kdkj izekf.kr gkus s ij ekU; fd;k tkrk gSA O;; O;; dks miktZu vk/kkj ij ekU; fd;k tkrkk gS] ftlesa fuEufyf[kr ekeyksa d s vykok ikLs Vy vkSj ekSf[kd dkfspax ls lacaf/kr O;; ‘kkfey gSa % & (i) pSIVjks a ds okf”kZd vuqnkukas dks mudk forj.k fd, tkus ij ekU; fd;k tkrk gSA (ii) pquko O;; dks ml foÙkh; o”kZ es a ekU; fd;k tkrk gS] ftl o”kZ es a ;g [kpZ fd;k x;k gSA laifÙk] la;a= vkSj miLdj laifÙk] la;a= vkSj miLdj dks ykxr es a ls lafpr ewY;gzkl vkSj fuoy gkfu] ;fn dksbZ gks] dks de djd s r; fd;k x;k gSA ykxr es a [kjhn dh dher vkSj dksbZ vU; ykxr ‘kkfey gS] tks ifjlaifRr dks bld s visf{kr mi;kxs d s fy, bldh dk;Z’khy fLFkfr es a ykus d s fy, dh tkrh gSA vewrZ ifjlaifÙk;ka vewrZ ifjlaifÙk;ksa es a daI;wVj lkW¶Vos;j ‘kkfey gSa] tks ykxr es a ls lafpr ifj’kk/s ku vkSj fuoy gkfu] ;fn dksbZ gks] dks de djd s r; fd;k x;k gSA34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] iwta hxr dk;Z izxfr ij ,slh ifjlaifÙk;ks a d s fuekZ.k ij fd;k x;k O;;] tks mld s visf{kr mi;ksx d s fy, rS;kj ugha gS] mls ^iwathxr dk;Z izxfr ij* d s rgr ykxr esa ls gkfu] ;fn dksbZ gk]s dk s de djd s r; fd;k x;k gSA ewY;gzkl@ ifj’kks/ku ¼d½ laifÙk] la;=a vkSj miLdj rFkk vewrZ ifjlaifÙk;ka s ij ewY;gzkl vk; dj vf/kfu;e] 1961 d s rgr fufnZ”V enkas ij vofyf[kr ewY; i)fr ij iznku fd;k x;k gSA ¼[k½ yhtgksYM Hkwfe dk ewY; yht vof/k d s nkSjku pqdk;k tkrk gSA yhtgksYM Hkwfe d s vf/kxzg.k ds fy, Hkqxrku fd;k x;k izhfe;e] yht vof/k ds nkSjku pqdk;k tkrk gSA Hkwfe fdjk;k] ;fn dksbZ gk]s ml o”kZ d s O;; d s :i es a eku fy;k x;k gS] ftld s fy, ;s ‘kqYd ns; gSa vFkok Hkqxrku ;kXs ; gSaA ¼x½ ykbczsjh dh iqLrdks a d s fy,] ftl o”kZ es a ;s [kjhnh xbZ gSa] ml o”kZ es a 40 izfr’kr ij ewY;gzkl fd;k tkrk gSA fuos’k nh?kkZof/k fuo’s kka s dks ykxr ij ekuk x;k gSA rFkkfi] tc nh?kkZof/kd fuo’s kksa ds ewY; es a ,d LFkk;h fxjkoV gk s rks laxr jkf’k dh fxjkoV dk s ekU; djus d s fy, de fd;k x;k gSA oLrqlwph izdk’ku LVkWd] v/;;u lkexzh rFkk isij LVkWd vkSj foojf.kdk LVkWd bR;kfn dks ykxr vFkok fuoy olwyh ewY; ls de ij vkda k tkrk gSA izdk’ku dh ykxr vkSj v/;;u lkefxz;kas dh ykxr dk fu/kkZj.k Hkkfjr vkSlr vk/kkj ij vkSj isij dh ykxr dk fu/kkZj.k QLVZ&bu&QLVZ&vkmV ¼,Q vkbZ ,Q vk½s ds vk/kkj ij fd;k tkrk gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35 izko/kku] vkdfLed nsunkfj;k a vkSj vkdfLed ifjlaifÙk;ka ¼½ fdlh izko/kku dks rc ekU; fd;k tkrk gS % & i ¼d½ tc foxr vk;kstu d s dkj.k orZeku ck/;rk gks( ¼[k½ ;g laHkkfor gS fd vkfFkZd ykHk okys lalk/kuksa dk vkmV¶yks] ck/;rk dks fuiVkus d s fy, visf{kr gksxk( rFkk ¼x½ ,d fo’oluh; vuqeku dk]s ck/;rk dh jkf’k ls iwjk fd;k tk ldrk gSA ¼ ½ fuEufyf[kr ds fy, dkbs Z izko/kku ekU; ugh a gS %& ii ¼d½ dksbZ ,slh laHko ck/;rk] tk s foxr vk;kstuks a ls mRiUu gqbZ gk s vkSj ftldh ekStnw xh dh ,d vFkok vf/kd vfuf’pr Hkkoh vk;kstuksa] tks baLVhV~;wV ds iw.kZ fu;a=.k esa ugh a gS] d s gkus s vFkok u gkus s ls iqf”V gkxs h( ¼[k½ dksbZ ,slh orZeku ck/;rk] tks foxr bosVa ls mRiUu gk s yfsdu ekU; ugha dh xbZ] D;ksafd ;g laHkkfor ugha gS fd vkfFkZd ykHkka s okys lalk/kuksa dk vkmV¶yks] ck/;rk dks fuiVkus d s fy, visf{kr gkxs k vFkok ck/;rk dh jkf’k dk ,d fo’oluh; vuqeku ugh a fd;k tk ldrkA ,slh 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 dos y ck/;rk ds ml va’k dk vkdyu fd;k x;k gS] ftld s fy, vkfFkZd ykHkka s okys lalk/kuks a dk ,d vkmV¶yks dos y ,slh vR;f/kd nqyHkZ ifjfLFkfr;ks a dks NkMs +dj] laHkkfor gS] tgk a dksbZ fo’oluh; vuqeku ugh a yxk, tk ldrsA vkdfLed ifjlaifRr;ksa dks foÙkh; fooj.kksa es a u rks ekU; fd;k x;k gS vkSj u gh izdV fd;k x;k gSA36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] fons’kh eqnzk ysu nsu fons’kh eqnzk es a yus nsu] ml yus nsu dks djus dh rkjh[k dks izpfyr fofue; nj ij fd;k x;k gSA ekSfnzd enksa dh lwpuk rqyu i= dh rkjh[k dk s izpfyr vfare nj dk mi;kxs djd s nh tkrh gSA izkjHa k esa ntZ@ lwfpr ekSfnzd enksa d s fuiVku d s laca/k es a mRiUu fofue; nj esa vra j dks] vk;@ O;;] tSlk Hkh ekeyk gks] d s :i es a ftl vof/k es a ;s mRiUu gq, gSa] ml vof/k es a vk; vkSj O;; d s fooj.k es a ekU; fd;k x;k gSA deZpkjh ykHk ½ vYi dkfyd ykHk i vYi dkfyd deZpkjh ykHk dks ml vof/k d s nkSjku nkok fd, x, O;; d s :i es a ekU; fd;k x;k gS] ftles a nkok u dh xbZ jkf’k iznku dh xbZ gSA ½ jkstxkj ds mijkra ds ykHk ii jkstxkj d s mijkar d s ykHk] tSl s Hkfo”; fuf/k] xzsP;qVh] vodk’k udnhdj.k bR;kfn eq[;ky; vkSj fnYyh dk;kZy; rFkk lh vk s bZ ds fy, ;Fkk ykxw iznku fd, x, gSaA ifjlaifÙk;kas dh {kfr izR;sd rqyu i= dh rkjh[k dks laifÙk d s fufgr ewY; dh {kfr d s fy, leh{kk dh xbZ gSA ;fn bu ifjlaifÙk;ks a dh fufgr jkf’k mudh olwyuh; jkf’k ls vf/kd gkrs h gS] rks {kfr dks ekU; fd;k tkrk gSA vk; ij dj baLVhV~;wV dks vk;dj vf/kfu;e] 1961 dh /kkjk 11 ds lkFk ifBr /kkjk 12d d s rgr vk;dj ls NwV iznku dh xbZ gS] vr% vk;dj d s fy, dksbZ izko/kku ugha fd;k x;k gS vkSj vkLFkfxr dj ns;rk@ ifjlaifÙk;ks a ds fy, dksbZ izko/kku vko’;d ugha le>k x;k gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 vof/k iwoZ vk;@O;; ,d ;k vf/kd iwoZ vof/k;ksa es a foÙkh; fooj.kka s dk s rS;kj djus esa =qfV;kas vFkok pwdks a d s dkj.k orZeku vof/k es a mRiUu vof/k iwoZ dh enksa dk s vk; vkSj O;; d s fooj.k esa vyx ls izdV fd;k x;k gSA th ,l Vh viz;qDr ‘k”s k cê s [kkrs Mkyuk fnukda 31-03-2024 dh fLFkfr d s vuqlkj th ,l Vh buiqV ØfsMV dk ‘ks”k] tks viz;qDr jgk gS] vk;dj [kkrs es a Mkyk x;k gSA [k- ys[kkvks a ij fVIif.k;ka 1- lesdu dk vk/kkj baLVhV~;wV d s lesfdr foÙkh; fooj.kks a dk s dksydkrk eq[;ky;] ubZ fnYyh dk;kZy;] pkj {k=s h; ifj”knksa vkSj ,d lkS lkr pSIVjks a dks /;ku es a j[kdj rS;kj fd;k x;k gSA bueas ls ,d pSIVj vFkkZr tcyiqj ds foÙkh; fooj.k y[s kk ijhf{kr ugha gSA ukS pSIVjks]a uker% foa/;uxj] flaxjkSyh] cksdkjks LVhy flVh] t;iqj & D;ksa>kj] te’kns iqj] usgkrh & bPNkiqj] jk;iqj] pna ziqjk vkSj eqt¶Qjiqj ds foÙkh; fooj.kksa dks izkIr u gkus s ds dkj.k bUgs a orZeku o”kZ es a ‘kkfey ugha fd;k x;kA rFkkfi] lesfdr foÙkh; fooj.kks a ds] orZeku o”kZ d s vkadM+ksa esa bu pSIVjks a ds foxr o”kZ ds miyC/k vkadM+ s ‘kkfey gSaA 2- eq[;ky; d s laca/k esa d½ vkdfLed ns;rk ¼tks iznku ugha dh xbZ½ i½ foÙk vf/kfu;e] 1994 vkj MCY;w lh th ,l Vh vf/kfu;e] 2017 ds rgr] ykx w C;kt naM 5]01]68]756@& #- ¼foxr o”kZ es a 5]01]68]756@& #-½ d s lkFk lsok dj ekax 5]01]68]756@& #- ¼foxr o”kZ esa] 5]01]68]756@& #-½ gS] ftles a ls 37]62]657@&#- ¼foxr o”kZ es]a 37]62]657@& #-½ dh jkf’k]38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] tks ekxa dk 7-5 izfr’kr gS] o”kZ d s nkSjku Hkqxrku dj nh xbZ gS rFkk Þ_.k vkSj vfxzeÞ jkf’k ds rgr ^los k dj tek* ds :i esa n’kkZbZ xbZ gSA baLVhV+;wV us ekxa d s f[kykQ ,d vihy nk;j dh gS ftl ij vHkh fu.kZ; vkuk ckdh gSA ii½ uhfr d s rgr fpfdRlk O;; dh izfrifwrZ deZpkfj;ks a dks uhfr es a fofufnZ”V lhek d s v/;/khu fcy izLrqr djus ij iznku dh tkrh gSA uhfr dh ‘krks± ds vuqlkj] viz;ksT; ‘k”s k jkf’k 4 o”kk±s dh vof/k ds fy, lafpr dh tk ldrh gSA fnukda 31 ekpZ] 2024 dh fLFkfr d s vuqlkj] viz;ksT; ‘k”s k jkf’k] tks deZpkfj;ks a d s [kkrs es a tek gS] og 28]61]868@& ¼foxr o”kZ es a 23]30]216@&½ gSA [k½ vk;dj d s laca/k esa NwV vk;dj vf/kfu;e 1961 dh /kkjk 11 d s lkFk ifBr /kkjk 12d d s rgr iznku dh xbZ gS] rnuqlkj vk;dj ds fy, dksbZ izko/kku ugha fd;k x;k gSA vkLFkfxr dj ifjlaifÙk rFkk nsunkjh ds fy, dksbZ izko/kku vko’;d ugha le>k x;k gSA x½ baLVhV~;wV }kjk j[kh xbZ lHkh iqjLdkj jkf’k fofHkUu nkrkvks a }kjk izk;kfstr dh xbZ gS vkSj ifj”kn d s fu.kZ; d s vuqlkj cSadks a esa lkof/k tek es a laxr fuos’kksa d s lkFk ys[kks a ea s ‘kkfey dh xbZ gSA ?k½ 190]48]46]113@& #- ¼foxr o”kZ es a 189]81]79]094@&½ dh lkof/k tek ¼eq[;ky; dksydrk vkSj fnYyh dk;kZy;½ ³½ vU; vfxze jkf’k es a ,e lh ,] Hkkjr ljdkj }kjk vuqefr u nsu s ds dkj.k iwoZ ifj”kn lnkL; ls cdk;k 1]36]097@& #- ¼foxr o”kZ 1]36]097@& #-½ ‘kkfey gSa vkSj orZeku es a ekeyk U;k;k/khu gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 p½ lkfaof/kd y[s kk ijh{kk ‘kqYd ¼th ,l Vh lfgr½ 5]45]210@& #- ¼foxr o”kZ 5]86]869@& #- {ks=ksa vkSj pSIVjks a d s laca/k es a lkfaof/kd y[s kk ijh{kk ‘kqYdkas dks NksMd+ jA N½ ÞbaLVhV~;wV vkWQ dkWLV vdkmVa sV~l vkWQ bafM;k deZpkjh Hkfo”; fuf/k VªLVÞ dks Hkfo”; fuf/k dk va’knku iznku fd;k tkrk gSA t½ xzsP;qVh dk Hkqxrku vf/kfu;e] 1972 ¼;Fkk la’kksf/kr½ d s rgr xzsP;qVh d s laca/k es a nsunkjh dks lewg xzsP;qVh uhfr ls Hkkjrh; thou chek fuxe dks fn, x, v’a knku d s vk/kkj ij ekU; fd;k tkrk gSA >½ vodk’k udnhdj.k ds laca/k es a nsunkjh dks ,y vkbZ lh vkbZ d s ikl j[kh xbZ vuqekfsnr vodk’k udnhdj.k fuf/k ds fy, v’a knku ds vk/kkj ij ekU; fd;k tkrk gSA ´½ flMdks ¼lh vkbZ Mh lh vks½ ls fy, x, yht gkYs M Hk[w kaM ij csykiqj] uoh eqacbZ es a uoh eqacbZ mRÑ”Vrk dUs nz Hkou dk fuekZ.k o”kZ 2012&13 es a ‘kq: fd;k x;k FkkA o”kZ 2013 es a xqtjkr daLVªD’ku izk- fyfe- dks bl fuekZ.k d s fy, fufonk nh xbZ FkhA ifj”kn d s fu.kZ; d s vuqlkj] Hkou dk fuekZ.k dk;Z 2015 es a can dj fn;k x;k FkkA Hkou dk lqijLVªDpj] ftles a xzkmaM ¶yksj d s lkFk 3 ¶yksj dk fuekZ.k iwjk gks x;k FkkA bl fuekZ.k dk;Z dks jksd fn, tkus d s dkj.k] xqyjkt daLVªD’ku] ifj;kstuk d s Bsdns kj us ekuuh; e/;LFk] ckWcs d s le{k ,d ekeyk nk;j fd;k] ftles a baLVhV~;wV ls vius ykHk] mifjO;;] o”kZ 2017&18 es a ifj;kstuk ds vf/kd le; d s dkj.k ykxr es a o`f) gkus s laca/kh uqdlku d s fy, 4]70]40]917@& #- dk nkok fd;k x;kA rnkis jkar] fnukda 7 vizSy] 2021 dks ek/;LFk U;k;kf/kdj.k }kjk 7 ebZ] 2021 ls xqyjkt daLVªD’ku dks 81]48]937@& #- $ 18 izfr’kr izfr o”kZ dh nj ls C;kt dk40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vokMZ ikfjr fd;kA bl ek/;LFk vokMZ d s f[kykQ baLVhV~;wV }kjk ckWcs mPp U;k;ky; d s le{k ,d vihy nk;j dh xbZ gSA ekuuh; ckWEcs mPp U;k;ky; us vius fnukda 13 ekpZ] 2024 d s vkns’k d s rgr fnukda 7 vizSy] 2021 d s vokMZ ij dkjZokbZ fu”iknu vkSj dk;kZUo;u ij jksd yxkbZ] c’krZs fd baLVhV~;wV ¼vkosnd@ ;kfpdkdrkZ½ 32]28]257@& #- dh jkf’k dk vokMZ tek dj s vkSj ewy/ku jkf’k 32]28]257@& #- ij 12 izfr’kr dh nj ls C;kt ds laca/k es a ,d jk”Vªh;Ñr cSad dh cSad xkjVa h izLrqr djas] tk s vokMZ dh rkjh[k dh fLFkfr ds vuqlkj 18]83]275@& #- gSA ;g /kujkf’k iwjh rjg ls ys[kk cfg;ksa es a iznku dj nh xbZ gSA V½ baLVhV~;wV us twu vkSj fnlacj] 2022 vof/k dh vkWuykbu ijh{kk vk;ksftr djus ds fy, , vk s ,u dalfYVax izk- fyfe- ¼, vk s ,u½ dh lsok,a yh FkhA 338oh a ijh{kk lfefr us fnukda 14 tuojh] 2023 dks vk;ksftr viuh cSBd es a , vk s ,u }kjk lark”s ktud lsok iznku djus es a Bsd s d s egRoiw.kZ mYya?ku dks uksV fd;k vkSj 13]99]40]122@& #- ¼th ,l Vh lfgr½ dk Hkqxrku jksd fn;k gSA foÙkh; o”kZ 2023&24 ds nkSjku] twu] 2022 ijh{kk vof/k d s laca/k es a , vks ,u ls 5]71]933@& #- ¼th ,l Vh lfgr½ dk buokW;l izkIr gqvk Fkk] ftlls , vks ,u dks Hkqxrku ;ksX; dqy /kujkf’k 14]05]12]055@& #- ¼th ,l Vh lfgr½ gSA foÙkh; o”kZ 2023&24 ds nkSjku] l{ke izkf/kdkjh ls izkIr vuqns’kka s ds ckn] 41]67]730@& #- ¼3-5 izfr’kr vk/kkj ewY;] ftlesa 14]05]12]055@& #- ij 18 izfr’kr th ,l Vh ‘kkfey ugha gS] vFkkZr 11]90]78]013@& #-½ vkSj ykx w djkas dh dVkSrh d s ckn , vks ,u dks 13]15]81]205@& #- ¼th ,l Vh lfgr½ dh jkf’k dk Hkqxrku tkjh fd;k x;k FkkA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41 B½ baLVhV~;wV }kjk Vhlh,u & vkbZvks,u dks fnlacj] 2021 vof/k dh vkWuykbu e/;orhZ vkSj vafre ijh{kk djus d s fy, vuqcaf/kr fd;k x;k FkkA tSlk fd 334oh a ifj”kn }kjk viuh 22 tuojh] 2022 dks gqbZ cSBd es a uksV fd;k x;k gS] tk s fd 7 ekpZ] 2022 dks lEiUu gqbZ Fkh vkSj 335oh a ijh{kk lfefr us] fnukda 7 ekpZ] 2022 dks gqbZ viuh cSBd es a ;g uksV fd;k fd Vhlh,l & vkbZvk,s u dh lsok,a lark”s ktud ugh a Fkh] ftld s fy, baLVhV~;wV dh fnlca j] 2021 d s fy, vfare ijh{kk es a foyac gqvk vkSj mld s fy, iqu% dk;ZØe cukuk iM+k vkSj pj.kc) rjhd s ls vk;kfstr dh xbZA foÙkh; o”kZ 2022&23 es a Vh lh ,l ls 24]22]75]900@& #- ¼th ,l Vh lfgr½ jkf’k dk ,d buokW;l izkIr gqvk FkkA ijh{kk foHkkx ls vuqekns u d s vuqlkj] 50 izfr’kr fcy jkf’k dk Hkqxrku djus dk fu.kZ; fy;k x;k Fkk vkSj ‘k”s k 50 izfr’kr jkf’k 10]26]59]280@& #- ¼th ,l Vh NksMd+ j½ jksd nh xbZA Vhlh,l & vkbZvks,u us fnukda 15 ekpZ] 2023 dks 12]52]44]320-80@& #- dh ekxa djrs gq, ,d dkuwuh uksfVl fn;k gSA foÙkh; o”kZ 2023&24 d s nkSjku l{ke izkf/kdkjh ls izkIr vuqns’kka s d s ckn] 1]23]19]114@& #- ¼6 izfr’kr vk/kkj ewY;] ftlesa 24]22]75]900@& #- ij 18 izfr’kr th ,l Vh ‘kkfey gS] vFkkZr 20]53]18]560@& #-½ vkSj ykx w djkas dh dVkSrh d s ckn Vhlh,l & vkbZvks,u dks 10]47]12]466@& #- ¼th ,l Vh lfgr½ dk Hkqxrku tkjh fd;k x;k FkkA M½ fuo’s k ¼baLVhV~;wV ds uke ls ugha fd, x,½ i) vkbZ lh , vkbZ dh balksYosalh izksQs’kuy ,tsla h es a fuos’k es a 10@& #- izR;sd d s 6 ‘k;s j ‘kkfey gSa] tks baLVhV~;wV d s uke ls ugha gSa] yfsdu ^baLVhV~;wV vkWQ dkWLV vdkmaVsVa ~l vkWQ bafM;k* d s ukfefr;ksa d s ukeka s ls gSaA42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ii) vkbZ lh ,e , vkbZ iathÑr ewY;kda udrkZ laxBu es a fuo’s k es a 10@& #- izR;sd dk 1 ‘ks;j ‘kkfey gSa] tk s baLVhV~;wV d s uke ls ugh a gS] ysfdu ^baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k* d s ukfefr;kas ds ukeks a ls gSaA <½ foÙk o”kZ 2020&21 d s nkSjku tkjh 36]35]000@& #- dh jkf’k vHkh Hkh eq[;ky; d s uke ls Hkwfe gLrkarj.k yafcr jgus ds dkj.k ^_.k ,oa vfxze* ‘kh”kZ ds vra xZr ^iq.ks Hkou ds fy, vfxze* ds :i es a j[kh gSA .k½ {k=s h; ifj”knksa vkSj pSIVjks a d s fy, pkyw ns;rkvks a d s laca/k esa fd, x, vf/kD; izko/kku d s fy, 15]56]53]261@& #- dh /kujkf’k fjolZ dh xbZ gS] ftls vk; vkSj O;; ys[kk es a ;Fkklfwpr vof/k iwoZ lek;kts u ¼fuoy½ esa ‘kkfey fd;k x;k gSA d½ foÙkh; o”kZ 2022&23 d s fy, py fu/kkZfjr ifjlaifÙk dk HkkSfrd lR;kiu fd;k x;k FkkA mDr fjikVs Z ds vuqlkj] {kfrxzLr @ iqjkuh py fu/kkZfjr laifÙk ikbZ xbZ] tks 2]24]109@& #- dh jkf’k gS] vkSj mls [kkrk cfg;kas es a cê s [kkrs Mkyk x;k gSA [k½ o”kZ 2016 d s iqjkus ikB~;Øe dh iqLrdks a ls lacaf/kr oLrq lwph o”kZ d s nkSjku cês [kkrs Mkyh xbZ gS] tk s 35]45]363@& #- gSA x½ fnukda 31 ekpZ] 2024 dh fLFkfr d s vuqlkj baLVhV~;wV d s ikl miyC/k lwpuk ds vk/kkj ij] ;Fkkla’kksf/kr Þlw{e] y?kq vkSj e/;e m|e fodkl vf/kfu;e] 2006Þ ds vra xZr ;Fkk ifjHkkf”kr lw{e m|eksa vkSj y?kq m|eka s dks Hkqxrku d s fy, dksbZ /kujkf’k vkSj ml ij C;kt ugha gSA 3. bZ vkbZ vkj lh ds laca/k esa d-½ baLVhV~;wV d s lfpo }kjk tkjh fd, x, i= d s vuqlkj bZ vkbZ vkj lh us fdjk, ds fy, u rks dksbZ buokW;l tkjh fd;k vkSj u gh flracj] 2021 ls ekpZ] 2024 rd dh vof/k ds fy, ,l ch vkbZ l s dksbZ jkf’k olwyh] tk s fd 49]60]000@& #- gkrs h gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43 [k½ vkdfLed ns;rk & o”kZ 2014 es a baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k dh bZ vkbZ vkj lh d s f[kykQ dqN vuqca/k deZpkfj;ks a }kjk ,d dkuwuh okn nk;j fd;k x;k gS] tk s vHkh Hkh yafcr gSA o”kZ d s nkSjku fLFkfr es a cnyko ugha gqvk gSA ekeyk can gkus s vkSj vfare fu.kZ; vkus d s ckn [kkrks a es a vko’;d izHkko] ;fn dksbZ gk]s fd;k tk,xkA x½ Vh Mh ,l izkI; [kkrk ‘k”s k es a 4]14]918@& #- dh jkf’k 31 ekpZ] 2024 dh fLFkfr ds vuqlkj n’kkbZ xbZ gSA bldk okLrfod Mh Vh ,l izek.ki= vkSj vk;dj ikVs Zy ls baLVhV~;wV ds uke esa foHkkx d s ikl okLrfod :i ls tek jkf’k d s lkFk iwjh rjg ls feyku fd;k tk,xkA ?k½ 43oh a vkj lh lh d s izkFkfed O;; ds fy, fnukda 22-11-2023 dks Hkqous’oj pSIVj d s fy, vfxze d s :Ik esa 10]00]000@& #- dh jkf’k dk Hkqxrku fd;k x;k Fkk] tks fnukda 31-03-2024 dh fLFkfr ds vuqlkj vlek;ksftr iM+h gSA ³½ fofo/k ysunkjks a }kjk 86]803@& #- dh jkf’k dk _.k] ftl ij yacs le; ls nkok ugh a gS] iqujkafdr fd;k x;k gSA p½ fofo/k nsunkjka s }kjk 15]32]585@& #- dh jkf’k] tk s 31 ekpZ] 2024 dh fLFkfr d s vuqlkj 3 o”kks± ls vf/kd le; ls iM+h gqbZ gS] cê s [kkrs Mkyh xbZ gSA N½ fnukda 31 ekpZ] 2024 dh fLFkfr d s vuqlkj 13]07]101@& #- dh vU; vfxze jkf’k 2013 ls cfg;kas es a iM+h gS] ftld s fy, dksbZ C;kSjk miyC/k ugh a gS] mls cês [kkrs Mkyk x;k gSA 4. MCY;w vkbZ vkj lh d s laca/k es a d½ ,Q Mh , ih ,y ls izkI; 67]30]000@& #- ds nkos] tks vuqlwph&3 & pkyw ifjlaifÙk;ks a esa n’kkbZ xbZ gS] ijw h rjg ls olyw uh; ekuh xbZ gSA44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] [k½ pkyw ns;rkvks a esa n’kkZbZ xbZ 4]20]707@& #- dh olwyuh; jkf’k ds fy, izko/kku , th ,e }kjk vuqekns u fd, tkus ij iqujkafdr fd, tk,axs D;ksafd ;g Hkqxrku ;kXs ; ugha gSA blh izdkj] ;g jkf’k eq[;ky; d s [kkrs esa olwyuh; n’kkZbZ xbZ gS ftls , th ,e }kjk vuqekns u ds v/;/khu cê s [kkrs Mkys tkus dh Hkh t:jr gSA 5- ,u vkbZ vkj lh d s laca/k esa d½ ¼½ fnukda 31 ekpZ] 2024 dh fLFkfr ds vuqlkj 0-99 yk[k #- dh jkf’k pSIVj ds ikl i pkyw ‘k”s k gkus s d s dkj.k {k=s d s [kkrs es a iM+h gS] ftldk feyku fd;k tkuk ‘k”s k gSA ¼ ½ ,u vkbZ vkj lh d s pSIVjks a d s fy, vU; _.k & ,u vkbZ vkj lh d s rgr ii fofHkUu pSIVjks a dks dkQh le; igys 34-87 yk[k #- dh jkf’k nh xbZ Fkh] ftld s fy, pSIVjka s ls dksbZ iqf”V izkIr ugh a gqbZ gSA ¼ ½ ,uvkbZvkjlh ij 1]45]710@&:i, dh VhMh,l dh ekxa cdk;k gS A iii ¼ ½ 1]67]690@& #- dh jkf’k nh xbZ izfrHkwfr tek vkSj 15]488@& #- dh nh xbZ iv vfxze jkf’k 3 o”kks± ls Hkh vf/kd le; ls cdk;k gS vkSj lafnX/k ekuh xbZ gSA [k½ vof/k iwoZ vk; ¼½ bles a lkof/k tek ij fiNys o”kZ d s laca/k esa C;kt ds fy, 3]39]752@& #- i ‘kkfey gSaA ¼ ½ bles a foÙkh; o”kZ 2018&19 d s fy, th ,l Vh izek.ki= dkslZ d s fy, 51]000@& ii #- dh vk; vkSj foÙkh; o”kZ 2022&23 d s fy, dk;ZØe d s laca/k es a IysleaVs izksxzke ds fy, 7]77]000@& #- ‘kkfey gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 x½ vof/k iwoZ O;; ¼½ bles a bZ ih ,Q vks }kjk vizSy] 2019 ls tqykbZ] 2022 rd dh vof/k ds fy, i fnukda 2 tuojh] 2023 ds lanHkZ la- Mh,y@lhih,e@17428@Msest& @7881 II d s rgr] /kkjk 14ch vkSj 7 D;w d s vra xZr tkap d s fy, mBkbZ xbZ ekxa d s fy, 26]56]597@& #- ‘kkfey gSA 6- dkps hu pSIVj d s laca/k esa vkdfLed ns;rk ¼½ foÙkh; o”kZ 2018&19 d s nkSjku baLVhV~;wV d s f[kykQ ,d lc&dkVs Z vkns’k FkkA ;s i ekeys lh ,Q bZ d s iM+ksfl;ka s }kjk nk;j fd, x, Fks] ftles a lh ,Q bZ }kjk fd, x, fuekZ.k d s dkj.k muds Hkouksa dks {kfr gkus s dk nkok fd;k x;k FkkA fMØh dh jkf’k 19]38]785@& #- Fkh] ftlesa 13]00]000@& #- eqvkots ds fy, 6]38]755@& #- dk C;kt ‘kkfey FkkA pSIVj us ,ukZdqye ftyk U;k;ky; ds le{k bl vkns’k ds f[kykQ vihy nkf[ky dh Fkh vkSj ,d LFkxu ;kfpdk Hkh Mkyh xbZ Fkh vkSj ,ukZdqye ftyk U;k;ky; us bl ‘krZ ij fMØh ij dkjZokbZ ij jksd yxkbZ Fkh fd pSIVj }kjk 15]00]000@& #- dh jkf’k dh ,d cSad xkjVa h izLrqr dh tk,xh vkSj mls izLrqr dj fn;k x;k FkkA ftyk U;k;ky; us fupyh vnkyr d s QSly s dks cjdjkj j[kk gS vkSj blfy, baLVhV~;wV us ekuuh; djs y mPp U;k;ky; esa vihy djus dk fu.kZ; fy;k gSA ekeyk eq[;ky; d s funsZ’kka s d s vuqlkj eq[;ky; dks lkSai fn;k x;k gS vkSj ekeys dks dksydkrk es a eq[;ky; }kjk iSuyc) odhyks a }kjk fuiVk;k tk jgk gSA U;k;ky; ls funsZ’kka s ds vk/kkj ij 28 uoacj] 2023 dks 543]885@& #- dh ,d vfrfjDr cSad xkjVa h izLrqr dh xbZA pawfd ekeyk U;k;ky; esa gS] vr% vfare ifj.kke d s ckjs es a fdlh egRoiw.kZ laHkkouk dk vuqeku ugha yxk;k tk ldrkA vr% bl le; vkdfLed ns;rkvksa ds fy, dksbZ izko/kku ugh a fd;k tk jgk gSA46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼ ½ pfyDdkosVe] xzkeh.k O;ku’kkyk jkMs ] fofVyk] ,ukZdqye esa Hkou ds fuekZ.k d s fy, ii pSIVj }kjk iznku fd, x, dk;Z vuqca/kka s ds ekeys esa] ,sls dk;Z vuqca/k ds fy,] dj ¼MCY;w lh Vh½ dVkSrh djus d s fy, iznkrk ftEesnkj gS] ftuesa lkefxz;ksa dh vkiwfrZ vkSj Je nksuks a ‘kkfey gSaA dksphu pSIVj] tc rd fd lacaf/kr Bsdns kjkas ls QkeZ ua- 1bZbZ esa izek.k i= izkIr ugh a dj yrs k] Bsdsnkjksa ls] mUgs a Hkqxrku fd, tkus ls iwoZ dk;Z vuqca/k dj dVkSrh vkSj Hkqxrku djus d s fy, ftEesnkj gSA 75]80]762@& #- dh jkf’k d s dk;Z vuqca/k ds ekeys esa] QkeZ 1bZbZ izkIr ugha fd;k tkrkA mijkDs r ij dk;Z vuqca/k dj nsunkjh 6]06]461@& #- vkSj C;t dh gSA pSIVj us MCY;w lh Vh iathdj.k ugha fy;k gS] D;ksafd lHkh Bsdns kj dj foHkkx d s ikl iathÑr gSa vkSj os QkeZ 1bZbZ izLrqr djus d s fy, lger gk s x, gSaA pSIVj us 4]67]057@& #- dh jkf’k j[k yh gS] ftls QkeZ 1bZbZ d s laca/k es a ftEesnkjh iwjh fd, tkus d s ckn gh Bsdsnkj dks tkjh fd;k tk,xkA 7- Hkqous’oj pSIVj ds laca/k esa ¼d½ fnukda 31-03-2024 dh fLFkfr d s vuqlkj dus jk cSad es a 20]94]405@& #- dh vfxze ‘k”s k jkf’k iM+h gS] ftlesa 1]85]460@& #- dh foÙkh; lgk;rk ‘kkfey gS] tks vafre ikB~;Øe iwjk dj jgs lh ,e , Nk=ks a ds fpfdRlk mipkj ds fy, lnL;kas ls izkIr gqbZ Fkh vkSj 12]58]381@& #- dh jkf’k 43oh a {ks=h; ifj”kn lEesyu ds fy, gSaA ¼[k½ fnukda 31-03-2023 dh fLFkfr d s vuqlkj vodk’k udnhdj.k dk dqy vkdyu 25]56]414@& #- FkkA bles a ls 4]69]840@& #- dk igy s eq[;ky; dks Hkqxrku dj fn;k x;k Fkk] ftldk orZeku fuf/k ewY; fnukda 31-03-2023 dh fLFkfr ds vuqlkj 8]68]843@& #- gS vkSj foÙkh; o”kZ 2022&23 d s fy, o”kZ d s nkSjku 31-03-2023 rd fd;k x;k izko/kku 10]68]333@& #- FkkA bl izdkj 6]19]238@& #- dh ‘k”s k jkf’k vof/k iwoZ vodk’k udnhdj.k O;;ks a ds vuqlkj [kkrs es a yh xbZ gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 8- {k=s h; ifj”knksa vkSj pSIVjks a d s laca/k esa vko’;d lek;kstu izo`f”V;k a foÙkh; fooj.kka s ds lesdu ds le; dh xbZ gSA 9- foxr o"kZ d s vkadMkas dks] tgk a dgh a Hkh vko';d gqvk gS] ogk a orZeku o"kZ d s oxhZdj.k@ izdVhdj.k d s vuqlkj iqu%oxhZdr vkSj iqu% O;ofLFkr fd;k x;k gSA fVIif.k;k a 1 ls 20 ds fy, gLrk{kfjr lh,e, lksek cuthZ lh,e, MkW- dkSf’kd cuthZ vij funs’kd & foÙk lfpo lh,e, fcHkwfr Hkw”k.k uk;d lh,e, vf’ou th- nyokMh mik/;{k v/;{k LFkku : dksydrk fnukad : 21 tyq kbZ] 202448 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUE OF COST ACCOUNTANTS OF INDIA NOTIFICATION Kolkata, the 27th September, 2024 No. G/20-CWA/9/2024.—In pursuance of Sub-Section 5B of Section 18 of the Cost 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, 2024 are hereby published for general information. KAUSHIK BANERJEE, Secy. [ADVT.-III/4/Exty./530/2024-25] 65th, ANNUAL REPORT, 2023-24 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 65th Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute. Abridged Annual Report 2023-24 Directorate and its Activities Activities of the Committees/Boards/Cells/ Directorates ✓ President’s Office President’s office at Delhi and Kolkata facilitates coordination of various activities on behalf of the President of the Institute with Departments of the Institute and external agencies. The Department also carried out various tasks, and jobs assigned by Council Members, Former Presidents and Higher Officials of the Institute. ✓ Directorate of Examination The Foundation, Intermediate and Final examinations were held in offline centre-based mode in June 2023 and December 2023 term. The Examination was conducted in 161 and 181 examination centres (including 3 overseas centres) for June and December 2023 term of examination respectively. In total there were 31214 examinees for the Foundation examination and 179079 examinees had appeared in the Intermediate and Final examinations of June and December 2023 term. The results of all examinations were published smoothly adhering to the time schedules and conforming to the standards. ✓ Finance Department The input from Finance Department is Audited Annual Accounts and Audit Report for F.Y 2023-24 as approved by Council. ✓ Directorate of Studies The Directorate is mainly focused on students’ related activities and always striving to serve them better by performing several activities through online or offline mode. Presently it is having six distinct wings: (A) Academics (B) Administration (C) Online Coaching/E-Learning[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 49 (D) Skills Training (E) Practical Training (F) IOTP While Academic wings of D.O.S is assigning with the duties to develop the skill of the students through knowledge, comprehension, application and analysis of various academic related matters, the Administrative wing of D.O.S administers the other functional activities such as students’ admission, coaching, revalidation, exemption, training and all related matters. Some activities are jointly handled and looked after by both these wings. ✓ Membership Department The Membership Department has continued to improve and offer seamless services, mostly through online to members throughout the year. Maintaining the continuity of DIGILOCKER facility for members, especially for availing online Members’ Identity Card together with the processing followed by grant of membership on every week, the existing special features which were introduced earlier were continued as well as with introduction of some new features. Some of the salient features of the department are: ❖ Provision for restoration of Certificate of Practice. ❖ Waiver of convenience charges / bank charges in making online payments by Members. ❖ Provision for incorporation of GST number against membership number along with the reflection of the same in their corresponding membership fees receipts. ❖ Facility of payment of membership fee online without login. ❖ Faster grant of Certificate of Practice in a regular manner. ❖ Publication of List of Members as well as List of Members holding Certificate of Practice. ❖ Introduction of facility of Mobile OTP based login system. ❖ OTP based verification of mobile no. and email id of the new applicant for membership. ❖ Introduction of photo and signature of the member at Associate and Fellow membership certificates. ❖ Introduction of one-time Remission/Amnesty Scheme for the members whose names were removed earlier due to non-payment of membership fees. ❖ Continuous improvement for a seamless digital experience covering all activities of membership through online facility. ✓ Directorate of Journal & Publications ❖ The Directorate publishes monthly journal “The Management Accountant” and quarterly journal “Research Bulletin” on regular basis. ❖ The Management Accountant journal is now available in 94 countries across the world and continuously trying to increase the same to other parts of the world.50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ❖ The Management Accountant journal is available on apps for reading through third parties viz. Magzter and Readwhere and the Directorate is also trying to enlist the same to other platforms mainly at the International Level. ❖ The highly appraised Column “Digital Transformation” presented a wide array of topics on digital transformation like, Digital Leader and Digital Leadership; Challenges from 8Vs of Big Data Analytics; Web3 and Tokenisation for Asset Creation etc. ❖ Column for Sustainability Leaf ❖ Interview of Renowned Personalities ✓ Information Technology Department With the efficient use of Information Technology, the services to Institute’s stakeholders is getting better exponentially as Information Technology is contributing to overall growth of the Institute. ❖ Elections to the Council and Regional Councils, 2023 ❖ ICMAI Channel has been made live on JIO TV ❖ Development of Fixed Asset Management System ❖ Global Summit 2023 ❖ Migration of Application & Database Server on Microsoft Azure ❖ Creation of Email IDs ❖ Members Online System ❖ Students Online System ❖ Helpdesk Portal ❖ Edu Connect Portal ❖ Introduction of Chat Bot on ICMAI Website ❖ TRD & BFSI ❖ Development of New Sections for various courses conducted by various departments ❖ IT Support during CMA Awards 2022 ❖ Online Events ❖ IT Policy Review ✓ Professional Development & CPD Directorate ❖ PROFESSIONAL DEVELOPMENT ACTIVITIES ▪ Recognition of CMAs on the Institute’s representation ▪ Representations to Government, PSUs, Banks and Other Organizations ▪ Unique Document Identification Number (UDIN) Portal ▪ MoU of the Institute ▪ Guidance Note ▪ Awards of the Institute ❖ CONTINUING EDUCATION PROGRAMME (CEP) ACTIVITIES ▪ Mandatory Capacity Building Training (MCBT) for COP holders ▪ Continuing Education Programme ▪ Programmes and Webinars ▪ Joint Programmes[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 51 ✓ International Affairs Department ▪ Associate Membership of ASEAN Federation of Accountants (AFA) ▪ International Meetings & Events • South Asian Federation of Accountants (SAFA) • Confederation of Asian and Pacific Accountants (CAPA) • International Federation of Accountants (IFAC) • Other International Events ✓ Board of Advanced Studies & Research • Advanced Studies Courses • Online Examinations ✓ Technical Department ▪ Cost Accounting Standards Board (CASB) ▪ Cost Auditing and Assurance Standards Board (CAASB) ▪ Technical Cell (Cost Audit & Statutory Compliances) ▪ Peer Review Board (PRB) ✓ Banking Financial Services & Insurance Board A) Representation letters for inclusion of CMAs B) Inclusion of CMAs in various opportunities C) Representations towards various authorities D) Representation to IRDAI E) Meetings with Dignitaries for enhancing the scope of CMAs F) Conducting various Events and Webinars G) Various Months dedicated by the BFSIB by conducting various programmes H) BFSI Insight Summit organized by the Business Standard I) Publication of the BFSI Board J) Online Certificate Courses K) Daily Updates ✓ Sustainability Standards Board The Council of the Institute of Cost Accountants of India has constituted the Sustainability Standards Board (SSB) in the year 2022 with the objective to enable the members of the Institute play an active role in the Business Responsibility and Sustainability Report (BRSR) & Environmental, Social and Governance (ESG) compliance and disclosures. The SSB has done the following activities for the year 2023-24. 1. Webinars 2. Monthly Newsletter titled Sukhinobhavantu 3. Course on ESG 4. Guidelines for implementing BRSR Core for Value Chain Partners and assurance standards for BRSR Core 5. Finalization of Sustainability Standards and many more ✓ Management Accounting Committee The Management Accounting Committee of the Institute, is continuously making the endeavour to develop best practices and guidance on the relevant topics of Management Accounting that is of high importance to the members in practice, business and industry. The Committee proposes to facilitate communication and sharing of knowledge between the Institute and its members as well as other organizations dealing with Management Accountancy and to take up the task of issuing Management Accounting Guidelines and /52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] or Good Management Accounting Practices on the significant areas of Management Accounting worldwide. ✓ Public Sector Undertakings Co-ordination Board The Board having 15 members which is headed by CMA Avijit Goswami as Chairman. This consists of members from the Council and also senior persons having rich PSU and industrial experience. ✓ Members in Industry Committee ❖ Publication of ‘Industry Insights’ Bulletin ❖ MII Portal - Industry Connect - https://icmai.in/icmai/MI_Industry_Insights.php ❖ MII LinkedIn Profile - https://www.linkedin.com/in/members-in-industry-committee- 4482052a9/ ❖ Five-day Online Industry Connect and Knowledge Enrichment Program: ❖ CFO Leadership Summits ✓ Cooperative Development Board The Cooperative Development Board of the Institute of Cost Accountants of India for the year 2023-24 have functioned under the chairmanship of CMA Navneet Kumar Jain. Cooperatives are organizations formed at the grassroots level by people to harness the power of collective bargaining in the marketplace. Cooperatives are a state subject under the Constitution, meaning they come under the State Governments’ jurisdiction, but there are many societies whose members and areas of operation are spread across more than one state. ✓ Internal Control Committee Internal Audit The Department had coordinated for the appointment of Internal Auditors for the year 2023-2024 for the Headquarters including Delhi Office, four Regional Councils (WIRC, SIRC, EIRC and NIRC) and nine Chapters (Bangalore, Hyderabad, Bhubaneswar, Jaipur, Vijayawada, Coimbatore, Thrissur Nellore and Cochin) with Turnover exceeding Rs. 1 crore and above through an Expression of Interest and also providing the scope of work and necessary coordination for such audit. Purchase Proposals The department has been vetting various purchase proposals originating from different departments at HQ, Delhi Office along with procurement proposals of Regional Councils and Chapters. Implementation of Uniform Purchase Procedure ✓ Regional Council & Chapters Coordination Committee The Committee is tasked with: • Bridging the gap among Headquarters, Regional Councils & Chapters • Improving operational efficiencies • Encouraging Regional Council & Chapters to cooperate with compliance, rules & regulations of the Institute • Proactively identifying issues and facilitating joint action on cross-cutting issues or issues of shared Concern. Activities of the Committee: ❖ Region wise Chapters Meets in 2023 ❖ National Chapters Meet in 2024 ❖ Initiatives to revise the Chapter Bye Laws[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 53 ✓ Career Counselling & Placement Committee ❖ To initiate, create and develop promotional, creative and meaningful content for disseminating knowledge, focusing on CMA Education and Career opportunities; ❖ To organize awareness programmes, deliberations, discussions, workshops and other similar types of activities for drawing the student’s attention and awareness; ❖ To interact and collaborate with Schools, Colleges, Institutes, Universities, Higher professional Accounting bodies and other entities in India and exchange information aligning with the aims and objectives of the Committee; ❖ To organize and participate in various education, career counselling and job fairs; ❖ Conducting workshops in schools, colleges, Institutes and Universities on the topics of interest; ❖ To take up any other activities aligning with the aims and objectives of the Committee and Council. ✓ Quality Review Board (QRB) The had 4 meetings during the Financial Year 2023-24. ✓ Tax Research Department • Budget Seminar, 2024 • Celebrating the 7th Anniversary of GST Day • Quiz • Tax Bulletins • Workshops • Webinars • Representation to the Government • Taxation Help Desk • Taxation Courses Indirect Taxation • Certificate Course on GST • Advanced Certificate Course on GST • GST Course for College and Universities • Advance Course on GST Audit and Assessment • Certificate Course on International Trade Direct Taxation • Certificate Course on TDS • Certificate Course on Income Tax Return Filling • Advance Course on Income Tax Appeals and Assessment • Income Tax Course for College and Universities ✓ CAT Directorate Activities: ❖ CAT Course for retiring/retired Defence Personnel ❖ NCVET Recognition ❖ Career Counselling ❖ New ROCC ❖ Examination ❖ Online Classes ✓ PR ❖ Institute’s request to Govt. Ministries and Departments and its follow up ❖ Media Management ❖ Inviting VVIP’s for Institute’s Programmes as Chief Guests and Guests of Honor on behalf of the institute ❖ General54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ✓ MSME & Start-up Promotion Board The following two publications of the MSME & Start up promotion board were released at 61st National Cost Management Accountants’ Convention at Gujarat. (a) Compendium on the MSME Schemes (b) Enterprises Performance & Risk Management for MSMEs ------------------------------------------------------------------------------------------------------------------------- INDEPENDENT AUDITOR’S REPORT The Council of THE INSTITUTE OF COST ACCOUNTANTS OF INDIA Report on the Audit of the Financial Statements Qualified Opinion We have audited the accompanying financial statements of THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (‘the Institute’) which comprises the Balance Sheet as at 31st March, 2024, the Statement of Income and Expenditure and the Cash Flow Statement for the year then ended and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matters described in the Basis for Qualified Opinion section of our report, the accompanying financial statements prepared in all material respects in accordance with the Cost Accountants Act, 1959, give a true and fair view of the financial position of the Institute as at 31st March, 2024, its financial performance and its cash flows for the year then ended in accordance with the applicable Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI). Basis for Qualified Opinion 1. The consolidated financial statements of the Institute are prepared considering Head Quarter Kolkata, New Delhi Office, four Regional Councils and one hundred seven Chapters. Out of which the financial statement of one Chapter namely Jabalpur is unaudited. Financial statements of nine Chapters are not available for consolidation in the consolidated financial statements of the Institute. 2. There is an un-reconciled net credit balance of Rs. 2,29,43,332 /- Cr (P.Y – Rs. 32,18,52,550/-Cr) classified under ‘Current Accounts with Regional Councils and Chapters’. Refer Note No. 5 of Notes to Financial Statements. 3. In respect of Eastern India Regional Council (EIRC): There has been an understatement of income in the books of EIRC Regional Council to the extent of Rs. 19,20,000/- for the FY 2023-24 (Total Rs. 49,60,000/- from September, 2021 to March, 2024) with respect to the part of the premises rented out to State Bank of India. 4. In respect of Northern India Regional Council (NIRC): i) The Council has not provided for the liability of gratuity in the books of accounts to the extent of Rs. 56,84,605/- as per valuation report received from LIC of India, Pension and Group[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 55 Schemes Department. Moreover, valuation has been done for 6 employees whereas there are 7 employees in the organization. ii) The Council has not maintained proper records showing full particulars including quantitative details and situation of fixed assets. No physical verification of fixed assets has been conducted during the year. However, the Management is in the process of preparation of fixed assets register and physical verification of fixed assets. Financial impact of the above qualifications cannot be ascertained. We conducted our audit in accordance with the Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Institute in accordance with the ethical requirements that are relevant to our audit of the financial statements and we have fulfilled our responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Emphasis of Matter We draw attention to the following notes: a) In respect to Head Quarter: 1. Note No. 2(j) of Notes to Accounts which describes that, an amount of Rs. 4,99,78,350/- is lying in the books of Head Quarter representing CWIP in respect of which no further work has been carried out/undertaken during the last 6 years. Details as below: Particulars Amount (Rs.) Remarks Navi Mumbai 4,99,78,350/- Last amount paid Rs.5,66,334/- on 13.07.2016 Centre of & Rs. 22,400/- on 17.08.2016 to the Contractor. Excellence However, litigation is pending before Bombay High Court vide Commercial Arbitration Petition No 613 of 2021. TOTAL 4,99,78,350/- b) In respect to EIRC: i) Note 3(c) of Notes to Accounts regarding TDS receivable balance of Rs. 4,14,918/- appearing as on 31.03.2024 which needs to reconciled with reference to physical TDS certificates as well as actual deposits to the Department in the name of Institute from Income Tax Portal. ii) Note 3(d) of Notes to Accounts regarding an amount of Rs. 10,00,000/- paid as advance to Bhubaneswar Chapter on 22.11.2023 for 43rd RCC preliminary expenditure which is lying unadjusted as on 31.03.2024.56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] c) In respect to WIRC: Note No. 4(a) of Notes to Accounts, which describes that, Claims receivable of Rs. 67,30,000/- appearing in the books of WIRC. d) In respect to NIRC: i) Note No. 5(a)(iii) of Notes to Accounts regarding pending demands of TDS at Traces for Rs. 1,45,710/- are pending for a long time but no provision has been made in the books as the Council is of view that demand will be quashed after rectification. ii) Note No. 5(a)(iv) of Notes to Accounts regarding Security Deposits given amounting to Rs. 1,67,690/- and advance to employees amounting to Rs. 15,488/- which is considered to be doubtful, but no provision has been made against the same as the Council is of the view that they will recover the same. e) The year-end balance confirmation of trade receivables, trade payables, loans and advances etc. have not been received from the parties. Our opinion is not modified in respect of these matters. Responsibilities of Management for the Financial Statements Institute’s Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Cost 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 scepticism throughout the audit. We also:[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 57 1. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Institute’s internal control. 3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. 4. Conclude on the appropriateness of Management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Institute’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Institute to cease to continue as a going concern. 5. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in: i) planning the scope of our audit work and in evaluating the results of our work; and ii) to evaluate the effect of any identified misstatements in the financial statements. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Other Matters 1. (a) We did not audit the financial statements of four Regional Councils and one hundred and six Chapters whose financial statements reflect total assets of Rs. 2,43,67,04,251/- and total revenue of Rs. 50,52,08,961/- as considered in the financial statements. The financial statements of these Regional Councils have been audited by Other Auditors, appointed by the respective Regional Councils and the financial statements of majority of these Chapters have been audited by Cost Accountants appointed by Governing Bodies of the Chapter in terms of Regulation 133 of the Cost 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 as58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] it relates to the amounts and disclosures included in respect of these aforesaid Councils and Chapters is based solely on the reports of the Other Auditors and Cost Accountants respectively. (b) The financial statements of one Chapter namely Jabalpur is unaudited and have been furnished to us by the Management and our opinion on the financial statements, in so far as it relates to the amounts and disclosures included in respect of this aforesaid Regional Council and Chapter based solely on such unaudited financial statements certified by the Management. In our opinion and according to the information and explanations given to us by the Management, the financial statements as certified by the Management is not material in the context of overall financial statements of the Institute. (c) The financial statements for the year of the Institute do not include the financial statements of nine Chapters, as no financial statements have been received from their end. (d) The financial statements of the Institute for FY 2023-24 include ninety-seven Chapters audited by Cost Accountants and nine Chapters audited by Chartered Accountants. Our opinion on the financial statements and our report on Other Regulatory Requirements below, is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the Other Auditors and Cost Accountants, as the case may be and the financial statements certified by the Management. 2. The Fixed Asset Register for the Immovable Asset of the Institute is being updated. 3. The amount of Rs. 36,35,000/- released during FY 2020-21 is still lying as “Advance for Pune Building” under the head “Loans & Advances” and not being treated as “Capital Grant” 4. Labour Cess payable amounting to Rs. 1,41,157/- is lying in the books of accounts. As informed by the Management the same has not been paid due to delay on part of Government procedures. 5. An amount of Rs. 15,56,53,261/- has been reversed for excess provision made on account of current liabilities towards Regional Councils and Chapters which is included in prior period adjustment (net) as reported in Income & Expenditure Account. 6. During the FY 2023-24 an amount of Rs. 1,68,45,233/- GST input lying unutilized have been charged to Income & Expenditure Account. 7. With respect to Bangalore chapter i) On review of Internal Audit Report (First Half 2023-24) para 3 & 4, and based on e-mail received form the Head Quarters on 6th April, 2023 stating that “the recruitment/engagement of personnel at Bangalore Chapter of the Institute which took place without the consent or approval of the concerned authority(s) of the Head Quarters of the Institute stands cancelled with immediate effect. The salaries and other benefits drawn by them during their service tenure shall be recovered from the paying authority(s).” In this connection, the Chapter’s Management has taken action to terminate the concerned contractual employees. Further, the Chapter’s Management had written letter to the Head Quarters seeking clarification about ‘paying authority(s)’ in order[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 59 to recover the amount from them and also requested the Head Quarters to clarify the accounting treatment of the above receivables in the books of Bangalore Chapter, for which the reply is awaited. The salaries and other benefits paid to those contractual employees during their service tenure from FY 2017-18 to 2023-24 need to be quantified by the Internal Auditors. Report on Other Regulatory Requirements We further report that: a) Except for the effects of the matters described in the basis for qualified opinion paragraph above, we have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; b) Except for the effects of the matters described in the basis for qualified opinion paragraph above, in our opinion proper books of account as required by the Cost Accountants Act, 1959, have been kept by the Institute so far as appears from our examination of those books and proper returns adequate for the purpose of our audit have been received from the Regions and Chapters read with paragraph 1 of ‘Other Matters’; c) The reports on the financial statements of the Regional Councils and Chapters of the Institute audited by the Other Auditors and Cost Accountants of the respective Regions and Chapters as have been received by us, were properly dealt with in preparing this report. d) The Institute’s Balance Sheet, Statement of Income and Expenditure and Cash Flow Statement dealt with by this report are in agreement with the books of account. For KGRS & Co Chartered Accountants Firm Registration No. 310014 E Anshu Agarwal Partner Membership No. 308581 UDIN: 24308581BKFOFP3756 Place: Kolkata Date: 21st July, 202460 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA BALANCE SHEET AS AT 31ST MARCH, 2024 As At As At 31st March 2023 PARTICULARS Note 31st ₹ ₹ March ₹ 2024 SOURCES OF FUNDS INSTITUTE FUND 4,233,909,019 General Fund (1) 4,900,8 2,239,482 Employees' Gratuity Fund (2) 68,55 21 ,2 12,880,698 Miscellaneous Prize Fund (3) 1342,3, 50,541,678 Other Funds (4) 215902,,238 2426 ,2 778,431,364 Current Liabilities (5) 444,9 62 28,58 17,256,939 Provisions (6) 15,5 8 90,8 5,095,259,180 TOTAL 5,396,2 47 97,502 APPLICATION OF FUNDS Non Current Assets 618,781,092 a) Property, Plant and Equipment (7) 699,110,042 699,1 10,04 698,180 b) Intangible Assets (7) 446,370 4 2 4 151,849,719 Capital Work In Progress 88,0 6, 89,1 3 111,151,147 Investments (8) 19191 ,1 7 51,1 04 Current Assets 7 7,568,481 Inventories (9) 9,252,542 175,529,378 Trade Receivables (10) 233,444,286 3,977,417,448 Cash and Cash Equivalents (11) 4,189,698,434 52,263,735 Loans and Advances (12) 65,105,481 4,497,5 4,212,779,042 00,743 5,095,259,180 TOTAL 5,396,2 97,502 Significant Accounting Policies and Notes to Accounts (20) Accompanying Notes 1-20 form an integral part of the financial statements This is the Balance Sheet referred to in our report of even date. For KGRS & CO Chartered Accountants Firm Regn. No.: 310014E CMA Soma Banerjee CMA Dr. Kaushik Banerjee Additional Director -Finance Secretary Anshu Agarwal Partner CMA Bibhuti Bhusan Nayak CMA Ashwin G. Dalwadi Membership No. : 308581 Vice President President Place : Kolkata Dated : 21/07/2024[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 61 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH,2024 For the Year ended For the Year ended 31st March 2023 PARTICULARS Note 31st March 2024 ₹ ₹ INCOME : 51,859,340 Membership and Other Fees (13) 55,345,089 1,235,176,071 Tuition and Other Fees (14) 1,304,622,758 308,685,692 Examination and Other Fees (15) 341,082,187 25,774,494 C. P.D and Other Programme Fees 25,652,453 481,948 Journal Subscription incl. Advertisement 467,702 220,908 Sale of Publication 820,546 184,136,391 Interest 259,317,463 13,984,942 Other Income 10,315,948 1,820,319,785 TOTAL 1,997,624,146 EXPENDITURE : 369,515,306 Establishment Expenses (16) 383,233,281 158,141,238 Office Expenses (17) 198,581,521 2,135,149 Statutory Audit Fees 2,391,310 16,838,417 Travelling & Conveyance 14,419,768 301,940,529 Examination Expenses (18) 239,833,167 42,903,223 Council and Committee Meeting Expenses 36,960,095 21,646 Election Expenses incl. Tribunal 20,192,488 11,361,041 Journal Expenses 19,992,191 11,796,583 Membership Subscription to Foreign Bodies 11,874,750 6,833,009 Conference & Meeting International 4,212,601 40,857,065 C. P.D, Technical Skill Development and Other Programme Expenses (19) 44,254,997 14,967,624 Professional Development Expenses 12,040,446 390,935,780 Coaching Expenses 340,995,397 47,221,667 Study Materials and Prospectus Consumed 73,218,780 557,579 Publication Stock Consumed 2,907,718 855,855 Inventories and bad debts written off 4,474,977 16,636,602 Contribution to MBF & Critical illness 13,327,552 47,742,768 Depreciation and amortisation (7) 50,341,405 1,481,261,080 TOTAL 1,473,252,444 339,058,704 Balance being excess of Income over Expenditure 524,371,702 5,869,896 Prior Period Adjustments (Net) (135,754,171) 333,188,808 Balance being Surplus transferred to General Fund 660,125,873 Significant Accounting Policies and Notes to Accounts (20) Accompanying Notes 1-20 form an integral part of the financial statements This is the Statement of Income and Expenditure referred to in our report of even date. For KGRS & CO Chartered Accountants Firm Regn. No. : 310014E CMA Soma Banerjee CMA Dr. Kaushik Banerjee Additional Director -Finance Secretary Anshu Agarwal Partner Membership No. : 308581 CMA Bibhuti Bhusan Nayak CMA Ashwin G. Dalwadi Vice President President Place : Kolkata Dated : 21/07/202462 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2024 For the year ended For the year ended For the year ended 31st March 2023 PARTICULARS 31st March 2024 31st March 2024 ₹ ₹ ₹ A. CASH FLOW FROM OPERATING ACTIVITIES 333,188,808 SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM 660,125,873 ADJUSTMENTS FOR:- 47,742,768 DEPRECIATION AND AMORTISATION 50,341,405 380,931,576 OPERATING SURPLUS BEFORE WORKING CAPITAL CHANGES 710,467,278 ADJUSTMENTS FOR WORKING CAPITAL CHANGES 117,096,755 INCREASE/(DECREASE) IN CURRENT LIABILITIES (335,168,869) (30,422,714) (INCREASE)/DECREASE IN CURRENT ASSETS (72,440,716) 86,674,041 (407,609,585) 467,605,617 NET CASH FROM OPERATING ACTIVITIES (A) 302,857,693 B. CASH FLOW FROM INVESTMENT ACTIVITIES (70,201,433) MOVEMENTS IN PROPERTY, PLANT AND EQUIPMENTS INCLUDING CWIP (16,316,620) DECREASE IN INVESTMENT (70,201,433) NET CASH FROM INVESTING ACTIVITIES (B) (16,316,620) C. CASH FLOW FROM FINANCING ACTIVITIES (43,483,451) MOVEMENT IN FUND BALANCE (74,260,088) (43,483,451) NET CASH FROM FINANCING ACTIVITIES (C ) (74,260,088) 353,920,733 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) 212,280,985 3,623,496,715 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE PERIOD 3,977,417,448 3,977,417,448 CASH & CASH EQUIVALENT AT THE END OF THE PERIOD 4,189,698,434 NOTES:- i. The above Cash Flow Statement has been prepared under 'Indirect Method' as set out in Accounting standard, AS - 3 on " Cash Flow Statement". ii. Cash and Cash Equivalents represent : 1,204,785 Cash in hand 941,070 200,681,972 Bank Balance - Current Account 245,795,614 92,197,894 Bank Balance - Savings Account 88,808,664 3,683,332,798 Fixed Deposits 3,854,153,087 3,977,417,448 4,189,698,434 This is the Cash Flow Statement refered to in our report of even date. For KGRS & CO Chartered Accountants Firm Regn. No. : 310014E CMA Soma Banerjee CMA Dr. Kaushik Banerjee Additional Director -Finance Secretary Anshu Agarwal Partner Membership No. : 308581 CMA Bibhuti Bhusan Nayak CMA Ashwin G. Dalwadi Vice President President Place : Kolkata Dated :21/07/2024[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 63 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.1 : GENERAL FUND As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 3,898,048,503 Balance as per last Accounts 4,233,909,019 Add : - i) Capitalization of Chapter's Building 73,320,604 ii) Transfer of Capital- Vindhyanagar Chapter 4,243,819 3,898,048,503 4,311,473,442 3,898,048,503 4,311,473,442 Less- Adjustment for Chapters Building building 73,320,604 2,671,708 Add : Entrance Fees (Member) 2,589,840 3,900,720,211 4,240,742,678 Add : Surplus for the year as per annexed Statement of 333,188,808 660,125,873 Income and Expenditure 4,233,909,019 4,900,868,551 NOTE NO. 2 : EMPLOYEES' GRATUITY FUND As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 1,296,391 Balance as per last Account 2,239,482 129,573 Add : Contribution for the year (38,942) 1,425,964 2,200,540 622,391 Add : Interest earned on Fixed Deposit during the year 41,488 Less : Transferred to gratuity fund (191,127) - during the year 2,239,482 2,242,02864 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 : MISCELLANEOUS PRIZE FUND As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 12,419,397 Balance as per Previous Balance Sheet 12,880,698 43,833 Add : Addition during the year 228,121 568,023 Add : Income credited during the year 405,438 (150,555 Less : Cost of the prize (189,031) 12),8 80,698 13,325,226 NOTE NO. 4 : OTHER FUND As At As At 31st March 2021 PARTICULARS 31st March 2022 ₹ ₹ 4,198,087 Building Fund 2,213,979 4,497,251 Library Fund 4,577,251 41,846,340 Miscellaneous Fund 12,551,032 50,541,678 19,342,262[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 65 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.5 : CURRENT LIABILITIES As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 1,151,900 Library Deposit 1,172,900 278,321,933 Trade Payables 173,194,354 321,852,550 Current Account with Regional Councils and Chapters 22,943,332 155,588,257 Other Liabilities 221,457,656 12,564,269 Payable to Members Benevolent Fund 12,720,169 8,952,455 TDS Payable 13,440,177 778,431,364 444,928,588 NOTE NO.6 : PROVISIONS As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 17,256,939 Provisions 15,590,847 17,256,939 15,590,84766 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS NOTE NO. 7 : PROPERTY, PLANT AND EQUIPMENT & INTENGIBLE ASSETS Gross Block Depreciation/Amortisation Net Block Opening Addition Less : Sale/ Total Upto For the Add/(Less) : Upto As at As at Cost during the Adjustment as on 01.04.2023 year Depreciation 31.03.2024 31.03.2024 31.03.2023 Description of Assets 01.04.2023 period during the period 31.03.2024 Adjustment during the year ₹ ₹ ₹ ₹ ₹ ₹ ₹ ₹ ₹ ₹ A. Property, Plant and Eqipment : FREEHOLD LAND 198,565,488 10,889,941 209,455,429 - - - 209,455,429 198,565,488 LEASEHOLD LAND 64,431,251 64,431,251 11,350,070 832,057 12,182,127 52,249,124 53,081,181 FREEHOLD BUILDING 729,382,767 81,799,771 (393,174) 810,789,364 450,289,342 31,900,594 474,793 482,664,729 328,124,635 279,093,425 FURNITURE & FITTINGS 93,819,634 11,179,880 (124,441) 104,875,073 55,208,810 4,624,038 (3,384,977) 56,447,871 48,427,202 38,610,824 LIBRARY BOOKS 12,783,236 282,113 13,065,349 12,263,052 380,199 (229,808) 12,413,443 651,906 520,184 OFFICE EQUIPMENTS 106,774,089 7,818,149 (97,674) 114,494,564 74,268,529 5,747,558 (2,670,944) 77,345,143 37,149,421 32,505,560 GENERATORS 16,148,773 684,311 16,833,084 12,105,524 684,016 (26,751) 12,762,789 4,070,295 4,043,249 LIFT 14,168,449 3,082,882 17,251,331 10,639,546 884,517 11,524,063 5,727,268 3,528,903 MOTOR CAR 2,934,582 1,202,510 4,137,092 645,631 583,845 1,229,476 2,907,616 2,288,951 COMPUTER 70,472,144 4,646,787 (1,049) 75,117,882 63,928,816 4,424,183 (3,582,264) 64,770,736 10,347,146 6,543,328 CYCLE 8,368 8,368 8,368 - 8,368 - - TOTAL A 1,309,488,781 121,586,344 (616,338) 1,430,458,787 690,707,689 50,061,007 (9,419,951) 731,348,745 699,110,042 618,781,092 B. Intangible Assets : SOFTWARE 42,425,760 14,514 (33,198) 42,407,076 41,727,580 280,398 (47,272) 41,960,706 446,370 698,180 TOTAL B 42,425,760 14,514 (33,198) 42,407,076 41,727,580 280,398 (47,272) 41,960,706 446,370 698,180 Grand Total 1,351,914,541 121,600,858 (649,536) 1,472,865,863 732,435,269 50,341,405 (9,467,223) 773,309,451 699,556,412 619,479,272 Previous Year 1,325,515,909 26,573,207 (174,575) 1,351,914,541 686,036,348 47,742,768 (1,343,847) 732,435,269 639,479,561 Capital-Work in Progress 151,849,719 (63,760,520) 88,089,199 88,089,199 151,849,719[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 67 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 8 : INVESTMENTS (AT COST) UNQUOTED As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ SHARES OF CO-OPERATIVE TRUST : 50 (Previous year 50) Shares of Rs.10/- each in 500 Rohit Chambers Premises Co-operative Society Limited,Mumbai 500 ( earlier described as Jai Brindaban Premises Trust Fund, Bombay) 110,000,000 Investment in Insolvancy Professional Agency of ICAI 110,000,000 1,10,00,000 (Previous year 1,10,00,000 Nos.) of paid up shares of Rs.10 each ) 1,10,000 ( Previous year 1,10,000) Investment in ICMA- 1,100,000 1,100,000 Registered Valuers Organisation 50,647 - Others 50,647 111,151,147 111,151,147 NOTE NO. 9 : INVENTORIES As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 2,657,387 - Publication Stock 2,443,686 3,056,760 - Study Material incl.Prospectus Stock 5,150,411 1,854,334 - Stock of Other Material 1,658,445 7,568,481 9,252,54268 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. 10 : TRADE AND OTHER RECEIVABLES ( UNSECURED, CONSIDERED GOOD) As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ ₹ 26,049,317 Trade Receivable 30,447,801 149,480,061 Other Receivables 202,996,485 175,529,378 233,444,286 NOTE NO. 11 : CASH AND CASH EQUIVALENTS As At As At 31st March PARTICULARS 31st March 2024 2023 ₹ ₹ ₹ Cash and Cash Equivalents : 1,204,785 Cash in hand 941,070 Balances with Scheduled Banks : 200,681,972 On Current Account 245,795,614 92,197,894 On Savings Account 88,808,664 3,683,332,798 Fixed Deposits with Banks 3,854,153,087 3,977,417,448 4,189,698,434[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 69 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.12 : LOANS AND ADVANCES ( UNSECURED, CONSIDERED GOOD) As At As At 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 18,242,591 Other Advances 25,209,147 629,225 Festival Advance to Employees 560,261 21,364,841 TDS Receivable 22,824,667 1,424,264 Prepaid Expenses 11,272,900 10,602,814 Deposit 5,238,506 52,263,735 65,105,48170 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.13 : MEMBERSHIP AND OTHER FEES : For the year ended For the year ended 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 40,944,868 Annual Membership Fees 39,849,596 9,046,075 Members Certificate of Practice Fees 9,053,240 - Certified Facilitation Centre Fees 4,212,400 672,934 Members Complaint / Restoration Fees/Nomination Fees 917,130 - Nomination Fee 519,050 1,159,150 Membership & Certification Fees - IMA(USA) 635,273 36,313 Certificate of Good Standing 158,400 51,859,340 55,345,089 NOTE NO.14 : TUITION AND OTHER FEES : For the year ended For the year ended 31st March 2023 31st March 2024 PARTICULARS ₹ ₹ 36,324,900 Student Registration Fees 23,330,224 5,605,500 Practical Training Registration Fees 12,660,000 7,253,300 Practical Training/Subject Exemption Fees 9,015,500 1,119,336,310 Tuition Fees 1,172,483,882 52,595,256 CAT Course Income 63,638,312 4,892,200 Revalidation of Coaching Completion Certificates Fees 3,403,149 5,440,671 Sale of Prospectus 2,384,043 3,727,934 Sale of Study Notes 17,707,648 1,235,176,071 1,304,622,758 NOTE NO.15 : EXAMINATION AND OTHER FEES : For the year ended For the year ended 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 302,528,692 Examination Fees 333,644,279 6,157,000 Verification of Answers Paper Fees 7,437,908 308,685,692 341,082,187[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 71 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.16 : ESTABLISHMENT EXPENSES For the year ended For the year ended 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 300,503,987 Salaries and Allowances 317,093,684 13,437,010 Employer's Cont. to Employees' Gratuity Fund 9,861,775 26,286,122 Employer's Cont. to Employees' Provident Fund 28,156,708 46,075 Employer's Cont. to Employees' Benevolent Fund 11,674 15,043,620 Employer's Cont. to Employees' Leave Encashment 11,138,425 898,378 Employees' Leave Encashment - Existing 2,615,582 8,432,367 Medical Expenses 8,907,614 2,863,485 Leave Travel Allowance to Employees 3,021,144 1,437,228 RPFC Administration and E.D.L.I. Inspection Charges 1,579,879 567,034 Training and Development (H.R.D.) 846,796 369,515,306 383,233,28172 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.17 : OFFICE EXPENSES For the year ended For the year ended 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 8,203,332 Printing & Stationery 7,317,924 7,967,164 Postage,Telegrams,Telephones and Fax 9,837,384 1,880,720 Internal Audit Fees 1,895,300 10,523,080 Electricity Charges 13,201,224 280,487 Generator Expenses 307,518 10,323,935 Rates and Taxes 3,260,076 451,108 Insurance 352,016 11,311,762 Repair and Maintenance 10,747,121 1,357,064 Car Expenses 1,454,718 7,820 Interest on Caution Money Deposit 7,820 8,780,220 Legal Charges 5,864,645 735,187 Bank Charges 861,575 6,669,924 Computer Maintenance Expenses 6,868,394 2,512,558 Public Relation Expenses 4,477,108 3,644,220 Watch and Ward Expenses 3,994,408 566,718 Books and Periodicals 520,003 234,069 Delegate Fee 236,550 234,000 Gazette Notification 289,630 1,999,517 Staff Welfare 3,602,231 7,383,947 Rent 9,168,657 65,683,430 Administrative Charges 104,452,397 7,390,977 Sundry Expenses 9,864,821 158,141,238 198,581,521[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 73 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 2023 PARTICULARS 31st March 2024 ₹ ₹ 192,392,183 Examination Expenses 91,892,216 78,244,190 Examiners' Remunaration 85,899,927 29,944,026 Examination Center Expenses 60,537,005 126,887 Examination Expenses for oral coaching Students 14,250 1,233,243 Prize & Prize Distribution Expenses 1,489,769 301,940,529 239,833,167 NOTE NO.19 : CPD PROGRAMME EXPENSES AND TECHNICAL SKILL For the year ended For the year ended 31st March 2023 PARTICULARS 31st March 2024 ₹ ₹ 10,294,371 CPD Expenses 10,861,046 56,827 National Award including Best Chapter Award 99,308 9,080,516 Regional Cost / National Convention Expenses 5,790,327 17,651,068 CPD Expenses - RC's/Chapters 24,184,386 3,774,283 Technical Skill Development 3,319,930 40,857,065 44,254,99774 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTATS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) Note-20 A. SIGNIFICANT ACCOUNTING POLICIES Basis for preparation of Financial Statements The Financial Statements are prepared as going concern under the historical cost convention, in accordance with the applicable Accounting Standards, the relevant provisions of the Cost Accountants Act, 1959, as amended and on accrual basis unless otherwise stated. Basis of Consolidation The financial statements of Headquarter (Kolkata), New Delhi Office, its Regional Councils and Chapters are consolidated line by line by adding together the like items of assets and liabilities, income and expenses after eliminating all material intra group balances, intra group transactions and resultant unrealized surplus/(deficit). Necessary adjustments are made wherever required. Use of Estimates The preparation of the financial statements requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities and the reported income and expenses of the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Actual results could differ from the estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialized. Revenue Recognition (a) Entrance Fees from Members Entrance Fees received from members is credited to General Fund. (b) Student Registration Fees Registration Fees received from students is recognized as revenue income as and when the student is enrolled and payment is received. (c) Annual Members Fees Annual Members Fees is recognized in the year to which it pertains and when the payment is received except advance[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 75 (d) Tuition Fees Revenue in respect of Postal and Oral Tuition Fees are recognized as and when the student is enrolled and payment is received. (e) Sale of Publications Revenue in respect of sale of publications is recognized when such publications are transferred to a user for a price. (f) Examination Fees Examination Fees is recognized for the concerned term (s) to which it pertains. (g) Programme Fees Revenue from Programme Fees is recognized as and when such activity is undertaken. (h) Interest Interest income in respect of fixed deposits with Banks is recognized on accrual basis taking into account the amount accrued and at applicable rate. (i) Investment Income Income from Investments is recognized as and when the right to receive the same is established. 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 on accrual basis based on claims. (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. Intangible Assets Intangible Assets being computer software are carried at cost less accumulated amortization and net of impairment, if any.76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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/amortization on Property, plant and equipment and Intangible Assets is provided on written down value method as per Income Tax Act, 1961. (b) Leasehold land is amortized over the Lease period. The premium paid for acquisition of Lease Hold Land is amortized over the period of lease. The ground rent, if any, are recognized as expense in the year for which such charges are due or payable. (c) Library books are depreciated at 40% in the year of purchase. Investments Long term investments are stated at cost. However, when there is a permanent decline in the value of long term investments, carrying amount is reduced to recognize the decline. Inventories Publication stock, Study Materials and Paper Stock including Prospectus stock etc. are valued at lower of Cost or Net Realizable Value. Cost of Publications and that of Study Materials is determined on Weighted Average basis and cost of paper is determined on First- In-First-Out (FIFO) basis. Provisions, Contingent Liabilities and Contingent Assets (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. (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.[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 77 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. Contingent Assets are not recognized nor disclosed in the financial statements. Foreign Currency Transactions Transactions in foreign currency are denominated at the exchange rate prevailing on the transaction date. Monetary items are reported by using the closing rate, prevailing at the Balance Sheet date. Differences in the exchange rate arising on the settlement of monetary items initially recorded/reported are recognized as income /expense, as the case may be, in the Statement of Income and Expenditure, in the period in which it arises. Employee Benefits 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 benefits such as Provident Fund, Gratuity, Leave Encashment etc. have been provided for, as applicable to Headquarter and Delhi Office and COEs. Impairment of Assets The carrying value of assets at each Balance Sheet date is reviewed for impairment. Impairment is recognized, if the carrying amount of these assets exceeds their recoverable amount. Taxes on Income The Institute has been granted exemption from Income Tax under section 12A read with section 11 of the Income Tax Act, 1961, as such no provision for income tax is made and no provision for deferred tax asset or liability is considered necessary. Prior Period income/expenditure Prior period items which arise in the current period as a result of errors or omissions in the preparation of financial statements in one or more prior periods are separately disclosed in the Statement of Income and Expenditure. GST Unutilized Balance Written Off Balance of GST Input Credit as on 31.03.2024 lying unutilized is charged to Income & Expenditure Account.78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] B. NOTES TO ACCOUNTS 1. Basis of Consolidation The consolidated financial statements of the Institute are prepared considering Headquarter Kolkata, New Delhi Office, four Regional Councils and one hundred seven Chapters. Out of which the financial statements of one Chapter namely Jabalpur is unaudited. Financial statements of nine Chapters namely, Vindhyanagar, Singrauli, Bokaro Steel City, Jajpur-Keonjhar, Jamshedpur, Naihati-Ichapur, Rajpur, Chandrapura and Muzaffarpur are not included in consolidated financial statements during current year, having not been received. However, current year’s figures of the consolidated financial statements include the previous year’s figures wherever available of these chapters. 2. With respect to Head Quarter: a) Contingent Liability (to the extent not provided for) i) The Service Tax demand of Rs. 5,01,68,756/- (Previous Year Rs.5,01,68,756/-) along with applicable interest penalty of Rs. 5,01,68,756/- (Previous Year Rs.5,01,68,756/-) as per Finance Act, 1994 RW CGST Act, 2017 against which a sum of Rs.37,62,657/- (Previous Year Rs.37,62,657/-) being 7.5% of the demand has been paid and shown under the head “Loans and Advances”. The Institute has filed an appeal against the demand which is yet to be adjudicated. ii) As per policy, medical expenses are reimbursed to the employees on submission of bills, subject to limits specified in the policy. As per the terms of the policy the unutilized balance can be accumulated for a period of 4 years. As on 31st March, 2024, the unutilized balance lying to the credit of the employees amounting to Rs 28,61,868/- (Previous Year Rs. 23,30,216/-). b) Exemption in respect of Income Tax has been granted under section 12A read with Section 11 of the Income Tax Act, 1961, Accordingly, no provision for income tax has been made. No provision for Deferred Tax Assets or Liability is considered necessary. c) All Prize Funds maintained by the Institute have been sponsored by different donors and are incorporated in the accounts with corresponding investment in Fixed Deposit with Banks, in terms of the decision of the Council. d) Fixed Deposits of Rs 190,48,46,113/- (Previous Year Rs. 189,81,79,094/-) (HQ Kolkata and Delhi office)[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 79 e) Other Advances include Rs.1,36,097/- (Previous Year Rs.1,36,097/-) due from a former Council Member owing to disallowance by the MCA, Govt. of India and presently the matter is subjudice. f) Statutory Audit Fees (inclusive of GST) Rs. 5,45,210/- (Previous year Rs. 5,86,869/) - Excluding Statutory Audit Fees in respect of Regions and Chapters. g) Provident Fund contributions are made to “The Institute of Cost Accountants of India Employees Provident Fund Trust.” h) The liability in respect of Gratuity, as per Payment of Gratuity Act, 1972 (as amended) is recognized on the basis of contribution made to the LICI against the Group Gratuity Policy. i) The liability in respect of leave encashment is recognized on the basis of contribution made to an Approved Leave Encashment Fund maintained with the LICI. j) Construction of Navi Mumbai Centre Excellence building at Belapur, Navi Mumbai on the leasehold plot taken from CIDCO was started in the year 2012-13. The tender for the said construction was given to Gulraj Construction Pvt Ltd in the year 2013.As per the decision of the Council construction work of the building was stopped in the year 2015, the super structure of the building consisting of ground plus 3 above floors was completed. Due to this stoppage of the construction works Gulraj Construction, Civil Contractor of the project filed a case before the Hon'ble Arbitrator, Bombay claiming an amount of Rs. 4,70,40,917/- from the Institute for their loss of profit, overhead, escalation of cost due to time overrun of the project in the year 2017-18. Subsequently, an Award of Rs. 81,48,937/- + interest @ 18% per annum from 07.05.2021 was passed by the Arbitral Tribunal on 07.04.2021 payable to Gulraj Construction. An appeal against the said Arbitral Award has been filed by the Institute before the Bombay, High Court. The Honorable High Court of Bombay vide its Order dated 13th March, 2024 stayed on the operation, execution, and implementation of the Award dated 7th April 2021 subject to the Institute (Applicant/Petitioner) depositing the awarded amount of Rs.32,28,257/- and furnishing a bank guarantee of a Nationalized Bank with regard to the interest at the rate of 12% on principal amount of Rs 32,28,257/-, which is as on the date of Award is Rs 18,83,275/-. The amount has been fully provided for in the books of accounts. k) The Institute had availed the services of AON Consulting Pvt Ltd (AON) for conducting online examination of June and December 2022 Term. The 338th Examination Committee in its meeting held on 14th January 2023 noted material breach80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] of the Contract in providing the satisfactory service by AON and has withheld payment amounting to Rs. 13,99,40,122 (inl. GST). During the FY 2023-24, invoice of Rs. 5,71,933/- (incl GST) was received from AON pertaining to June 2022 Examination Term resulting in total amount payable to AON is Rs 14,05,12,055/- (inl. GST). After direction received from competent authority, during the F.Y 2023-24, the payment was released to AON amounting to Rs.13,15,81,205/- (incl GST) after deduction of Rs.41,67,730/- (3.5% of base value excluding 18% GST on Rs.14,05,12,055/-i.e Rs.11,90,78,013) and deduction of applicable taxes. l) TCS-ION had been engaged by the Institute to conduct online Intermediate and Final Examination of Dec 2021 term. As noted by the 334th Council in its meeting held on 22nd January 2022 which was concluded on 7th March 2022 and the 335th Examination Committee in its meeting held on 7th March 2022 the services of TCS- ION were not satisfactory for which the final examination of the Institute for December 2021 was delayed and had to be rescheduled and conducted in a phased manner. An invoice amounting to Rs.24,22,75,900/-(incl. GST) was received from TCS in the FY 2022-23. As per the approval from the Examination Department, it was decided to pay 50% of the billed amount and withheld the remaining 50% amount of Rs. 10,26,59,280 (excl GST). TCS-ION has served a legal notice dated 15th March 2023 demanding a payment of Rs. 12,52,44,320.80/-. After direction received from competent authority, during the F.Y 2023-24, the payment was released to TCS-ION amounting to Rs.10,47,12,466/- (incl GST) after deduction of Rs.1,23,19,114/- (6% of base value excluding 18% GST on Rs.24,22,75,900/-i.e Rs.20,53,18,560/-) and deduction of applicable taxes. m) Investments (Not held in the name of the Institute) i) Investments in Insolvency Professional Agency of ICAI include 6 shares of Rs. 10/- each not held in the name of the Institute but in the names of nominees of the Institute of Cost Accountants of India. ii) Investments in ICMAI Registered Valuers Organisation include 1 share of Rs. 10/- each not held in the name of the Institute but in the names of nominees of The Institute of Cost Accountants of India. n) Amount of Rs. 36,35,000 released during the FY 2020-21 is still lying as “Advance for Pune Building” under the head “Loans & Advances” due to pending land transfer in the name of Head Quarter[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 81 o) An amount of Rs. 15,56,53,261/- has been reversed for excess provision made on account of current liabilities towards Regional Councils and Chapters which is included in prior period adjustment (net) as reported in Income & Expenditure Account. a) Physical verification of movable fixed asset for the FY 2022-23 was conducted. As per the said report damaged/obsolete movable fixed asset amounting to Rs 2,24,109/- have been found and the same was been written off in the books of accounts. b) Inventories consisting of old Syllabus books of the year 2016 amounting to Rs 35,45,363/- have been written off during the year. c) Based on the available information with the Institute as at 31st March, 2024, there is no amount including Interest thereon payable to Micro Enterprises and small Enterprises as defined under “The Micro, Small and Medium Enterprises Development Act, 2006”, as amended. 3. In respect of EIRC a) In accordance with the letter issued by the Secretary of the Institute, EIRC neither raised any invoice against the rent nor collected any amount from SBI from the period beginning from September, 2021 to March 2024 amounting to Rs. 49,60,000/-. b) Contingent Liability- A legal suit has been filed by some ex-contractual employees against EIRC of the Institute of Cost Accountants of India sometime in the year 2014, which is still pending. Status has not changed during the year. Necessary effect, if any, will be provided in the accounts after the closure of the case and as per final verdict. c) In TDS receivable account balance of Rs. 4,14,918/- is appearing as on 31.03.2024. This would be thoroughly reconciled with reference to the physical TDS certificates as well as actual deposits to the department in the name of the Institute from Income Tax Portal. d) An amount of Rs 10,00,000/- paid as advance to Bhubaneswar chapter on 22.11.2023 for 43rd RCC preliminary expenditure which is lying unadjusted as on 31.03.2024. e) Sundry Creditors amounting to Rs. 86,803/- being unclaimed for long period is written back. f) Sundry debtors amounting to Rs 15,32,585/- are lying for more than 3 years as on 31st March, 2024 has been written off.82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] g) Other advances of Rs 13,07,101/- as on 31st March 2024 are lying in books since 2013 against which no details are available has been written off. 4. In respect of WIRC a) Claims receivable from FDAPL of Rs 67,30,000/- as appearing in Schedule 3 – Current Assets, is also considered fully recoverable. b) The amount of provisions for recoverable of Rs 4,20,707/- – Current Liabilities to be written back on being approved by the AGM since not payable. Similarly, the same amount is incorporated in the Headquarter Account as receivable which also needs to be written off subject to approval by the AGM. 5. In respect of NIRC a) (i) An amount of Rs 0.99 lakhs is lying as on 31st March 2024 in the books of the region being current account balances with the Chapters which is yet to be reconciled. (ii) Other Loan to Chapters of NIRC. - An amount of Rs 34.87 lakh loan has been given to various chapters under NIRC long ago for which no confirmation has been received from the chapters. (iii) NIRC has the outstanding TDS demand of Rs. 1,45,710/-. (iv) Security deposits given amounting to Rs. 1,67,690/- and advance given to former employee amounting to Rs. 15,488/- is outstanding for more than 3 years and considered to be doubtful b) Prior Period Income (i) Includes Rs. 3,39,752/- for interest on Fixed Deposit relating to previous year. (ii) Includes income of Rs. 51,000/- towards GST certificates course for the FY 2018- 19 and Rs. 7,77,000/- for placement program pertaining to the program FY 2022-23. c) Prior Period Expenses (i) Includes Rs. 26,56,597/- towards demand raised by the EPFO against the enquiry u/s 14B & 7Q for the period April 2019 to July 2022 vide ref no. DL/CPM/17428/Damages-II/7881 dated 2nd January, 2023.[भाग III—खण्‍ड 4] भारत‍का‍राजपत्र‍:‍असाधारण 83 6. In respect of Cochin Chapter Contingent Liability (i) During the financial Year 2018-2019 there was a Sub Court order against the Institute. These cases were filed by the neighbours of CFE claiming damage to their building due to the construction carried out by the CFE. The decreed amount is Rs.19,38, 785/- comprising of Rs. 13,00,000 for compensation and Rs 6,38,755/- towards interest. Chapter filed an against this order with District court of Ernakulum along with the appeal, a stay petition was also moved and the District Court, Ernakulum was pleased to stay the operation of the decree on a condition that the chapter will furnish a bank guarantee for a sum of Rs. 15,00,000/-, and the same was produced. The District Court has upheld the verdict of the lower court and hence the institute has decided to go for appeal in the Honourable High court of Kerala. The case has been handed over to the HQ as directives from HQ and case is handled by advocates empaneled by the HQ at Kolkata. An additional Bank Guarantee for Rs 543,885/- was furnished on 28th November 2023 based on the directive from the court. As the matter is in court, the final outcome cannot be predicted with any significant probability, Hence, no provision for contingent liabilities is being made at this stage. (ii) In case of works contracts awarded by the Chapter for the Constructions of Building at Chalikkavattom, Gramina Vayanasala Road, Vytilla, Ernakulam, awarder is responsible for deduction of tax (WCT) for those works contract involves both supply of materials and the labour. Cochin chapter is liable to deduct and pay the works contract tax from the contractors before the payment is made to them unless a certificate in form No.1EE is collected from respective contractors. In the case of work contracts amounting to Rs. 75, 80, 762/- the Form 1EE is not obtained. The works contract tax liability on the above will be Rs- 6,06, 461/- plus the interest. The Chapter has not taken WCT registration, as all contractors are registered with the tax department, and have agreed to submit Form 1EE. The Chapter has retained an amount of Rs. 4,67,057/- which will be released to contractors only after the liabilities in relation for 1EE have been fulfilled.84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 7. In respect of Bhubaneshwar Chapter a) Closing balance of Rs. 20,94,405/- lying in Canara Bank as on 31.03.2024 includes Finance Assistance of Rs 1,85,460 received from members for the medical treatment of CMA student pursuing Final Course & Rs 12,58,381 for 43rd Regional Council Conference. b) Total Value of Leave Encashment as on 31.03.2023 was Rs. 25,56,414. Against this Rs. 4,69,840 was paid to Head Office earlier, the present fund value of which as on 31.03.2023 is Rs.8,68,843/- and provision taken during the year for FY 2022-23 up to 31.03.2023 was Rs. 10,68,333/-. So balance amount of Rs. 6,19, 238/- has been taken into account as per prior period leave encashment expenses. 8. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of financial statements. 9. Previous year’s figures have been regrouped and rearranged wherever necessary to confirm to the current year’s classification/disclosure. Signatures to Notes 1 to 20 CMA Soma Banerjee CMA Dr. Kaushik Banerjee Additional Director -Finance Secretary CMA Bibhuti Bhusan Nayak CMA Ashwin G. Dalwadi Vice President President 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.