In pursuance of Sub Section 5B of Section 18 of - 6th October 2022 - Institute of Cost Accountants of India

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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-06102022-239361 xxxGIDHxxx CG-DL-E-06102022-239361 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 470] नई दिल्ली, बुधवार, जसतम्ब र 28 2022/ आज‍व न 6, 1944 No. 470] NEW DELHI, WEDNESDAY, SEPTEMBER 28 2022/ASVINA 6, 1944 n bLa VhV~;wV vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k vf/klwpuk ubZ fnYyh] 28 flrEcj] 2022 la- th@20&lhMCY;w,@9@2022.—ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 dh /kkjk 18 dh mi /kkjk 5[k d s vuqlj.k eas] dkmafly vkWQ n bfaLV~V;wV dh 31 ekpZ] 2022 dks lekIr o”kZ dh okf”kZd fjikVs Z vkSj bl bfaLV~V;wV ds y[s kkijhf{kr y[s kka s dks vke lwpuk ds fy, ,rn~}kjk izdkf’kr fd;k tkrk gSA 63oha] okf”kdZ fjikVs Z] 2021&22 n dkmafly vkWQ bafLV~V;wV vkWQ dksLV vdkmaVsVa l vkSj bafM;k dks baLVhV;~ wV d s foHkkxks]a lfefr;kas {k=s kas vkSj pSIVjks a dh miyfC/k;kas vkSj fØ;kdykiks a dk s n’kkZrs gq, 63oha okf”kZd fjikVs Z izLrqr djrs gq, [k’q kh gks jgh gSA laf{kIr okf”kdZ fjikVs Z 2021&22 funs’kd vkSj bld s fØ;kdyki lfefr;kas@ ckMs k±s@ izdk”sBkas@ funs’kky;ks a ds fØ;kdyki  v/;{k dk dk;kZy;

fnYyh vkSj dksydkrk fLFkr vè;{k dk dk;kyZ ; baLVhVV~ ;wV ds vè;{k dh vkjs ls baLVhVV~ ;wV ds fofHkUu foHkkxka s vkSj ckgjh ,tsfal;kas d s lkFk fofHkUu fØ;kdykiks a ds leUo;u eas lqfo/kk iznku djrk gSA ;g fØ;kdykiks a ds lkFk lh/ks rkSj ij ‘kkfey ugh a gksrk] yfsdu vizR;{k :i ls leUo;u eas vklkuh d s fy, v/;{k d s dk;kyZ ; }kjk db Z dk;Z fd, tkrs gSaA foHkkx us s fofHkUu izdkj ds dk;Z vkSj baLVhV;~ wV dh ifj”kn d s lnL;ks]a foxr v/;{kks a rFkk mPpkf/kdkfj;ka s }kjk lkSais x, dk;Z fd, gSaA  ijh{kk funs’kky;

ns’k eas dksfoM&19 dh fLFkfr d s dkj.k] e/;orhZ vkSj vafre ijh{kkvks a ¼dUsnz & vk/kkfjr ek/;e½ vkSj QkmaMs’ku ijh{kkvks a ¼?kj & vk/kkfjr ek/;e½ d s fy, vkWuykbu ek/;e ls ijh{kk,a vk;ksftr dh xbZ FkhA twu] 2021 dh vof/k dh QkmaMs’ku ijh{kk flracj] 2021 eas vkSj fnlacj] 2021 dh vof/k dh ijh{kk tuojh] 2022 eas vk;ksftr dh xbZ FkhA tuw ] 2021 vkSj fnlacj] 2021 dh vof/k dh baVjehfM, vkSj vafre ijh{kk, a lfEefyr :i ls fnlEcj] 2022 eas dh xbZ FkhA ;g ijh{kk 3 fons’kh dUsnzks a lfgr 255 ijh{kk dUsnzksa eas vk;ksftr dh xbZ FkhA QkmaMs’ku ijh{kk d s fy, dqy feykdj 25030 ijh{kkFkhZ Fk s vkSj 58]869 ijh{kkFkhZ baVjehfM,V vkSj vafre ijh{kkvks a eas mifLFkr gq, FksA ijh{kk lfefr d s v/;{k vkjS lnL;ks a rFkk 6500 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vU; lHkh lacaf/kr dh lfØ; Hkkxhnkjh ls lHkh ijh{kkvks a d s ifj.kke le; vuqlwph d s vuqlkj vkSj ekudks a d s vuq:i lqpk# :i ls izdkf’kr fd, x, FkAs  v/;;u funs’kky;

funs’kky; e[q ; :i ls Nk=kas ls lacaf/kr fØ;kdykiks a ij /;ku ns jgk gS vkSj vkWuykbu ;k vkWQykbu ek/;e ls db Z fØ;kdyki ges’kk csgrj rjhds ls djus d s fy, iz;kl dj jgk gSA orZeku es]a bleas ikpa vyx vyx ‘kk[kk,a gSa % ¼d½ ‘kS{kf.kd ¼[k½ iz’kklfud ¼x½ vkWuykbu dkfspax@ bZ&yfu±x ¼?k½ dkS’ky izf’k{k.k ¼³½ O;kogkfjd ifz’k{k.k ,d vkjs Mh- vk-s ,l- dh ‘kS{kf.kd ‘kk[kk,a fofHkUu ‘kS{kf.kd ekeyks a ds Kku] le>] iz;ksx vkSj fo’y”sk.k d s ek/;e ls Nk=kas dk s dkS’ky dk fodkl djus dk dk;Z iznku djrh gSa] ogh a Mh- vk-s- ,l- dh iz’kklfud ‘kk[kk Nk=ka s d s izos’k] dksfpax] iqu% oS/khdj.k] NwV] izf’k{k.k dk lapkyu djrh gSA dNq fØ;kdykiks a dk bu nksuks a }kjk la;Dq r :i ls lapkyu vkSj mudh ns[k js[k dh tkrh gSA  lnL;rk foHkkx lnL;rk foHkkx lnL;ks a dh lqfo/kk lfefr d s ekxZfuns’Z ku eas vkSj lh ,e , ih- jkt w v¸;j] baLVhVV~ ;wV d s v/;{k vkSj lh ,e , ¼MkWñ oh- ejq yh] v/;{k] lnL;kas dh lqfo/kk lfefr dh lfØ; vxqokbZ eas o”k Z Hkj lnL;kas dks vf/kdrj vkWuykbu ek/;e ls lsok izdVu eas lq/kkj djuk vkSj csjkds &Vkds lsok, a iznku djuk tkjh j[kkA fMthykWdj lqfo/kk vku s ls lnL; igpku i= izkIr dj jgs gSaA lkIrkfgd vk/kkj ij lnL;rk iznku dh tkrh gSA foHkkx dh dNq e[q ; fo’k”skrk,a bl izdkj gaS %  is’kos j izek.k i= iqu% ‘k:q djus d s fy, izko/kku  lnL;ks a }kjk vkWuykbu Hkqxrku djus eas lqfo/kk ‘kYq dksa@ cSad izHkkjka s dh ekQh  lnL;rk la[;k d s fy, th ,l Vh la- ‘kkfey djus dk izko/kku] vkSj mudh lnL;rk ‘kYq d dh jlhnkas eas mudks n’kkZukA  fcuk ykWfxd d s lnL;rk ‘kYq d dk vkWuykbu Hkxq rku djus dh lqfo/kk ‘k:q djuk  fu;fer vk/kkj ij is’kos j izek.k i= iznku djus eas rsth ykuk  lnL;ks a dh lwph vkSj is’kos j izek.k i= okys lnL;kas dh lwph izdkf’kr djuk  vkWuykbu lfqo/kk ds ek/;e ls lnL;rk d s lHkh fØ;kdykiks a d s lkFk ,d fuck/Zk fMftVy vuqHko ds fy, fujarj lq/kkj djuk  tuZy vkSj izdk’ku funs’kky;

 funs’kky; }kjk ekfld tuyZ Þn eSustesVa vdkmaVasVÞ vkSj frekgh tuyZ ÞfjlpZ cqyfsVuÞ dk fu;fer vk/kkj ij izdk’ku fd;k tkrk gSA  vc n eSusteasV vdkmaVasV tuZy fo’o Hkj d s 94 ns’kks a eas miyC/k gS vkSj ns’k d s vU; Hkkxks a d s fy, Hkh bls fu;fer vk/kkj ij c<kus d s iz;kl fd, tk jgs gSaA  n eSustesVa vdkmaVasV tuyZ r`rh; i{kks a vFkkZr eSXtVj vkSj jsMOgs;j d s ek/;e ls i<+us ds fy, ,si ij miyC/k gS vkSj i<+h tkrh gS rFkk funs’kky; bls vU; IyVs QkeZ eq[;r% varjk”ZVªh; Lrj ij lwphc) djus d s fy, Hkh iz;kl dj jgk gSA  izca/ku y[s kkdkj dks db Z nkSj ds dfBu izfØ;k vkSj xq.koÙkk tkap ds ckn izfrf”Br ÞDokfyVh tuZYkas dh ;w th lh & d;s j lanHkZ lwphc)Þ fd;k x;k gSA  fo’k”sk :i ls bl le; fMftVy VªkalQkes’Z ku d s fy, dkWye ls n{krk c<+ku s eas enn] xzkgd osY;w eas o`f)] tkfs[ke izca/ku rFkk lkFk gh jktLo mRiUu djus d s fy, fLFkj vkSj v|ru usfoxs’ku voljka s eas Hkh enn feyrh gSA  lwpuk izkS|ksfxdh foHkkx lwpuk izkS|kfsxdh dk dq’ky mi;ksx djd s baLVhVV~ ;wV d s fgr/kkjdks a dks lsok, a /khjs&/khjs csgrj gksrh tk jgh gS] D;kafsd lwpuk izkS|kfsxdh baLVhVV~ ;wV d s leLr fodkl eas ;ksxnku ns jgh gSA  vkb Z Vh uhfr vkSj izfØ;k eSU;qvy dk s vafre :i nsuk  lnL;ks a vkSj Nk=kas d s fy, fMthykWdj lqfo/kk  th ,l Vh buokW;l cukus d s fy, Vsyh d s lkFk vkWuykbu vuqiz;ksxkas dks ,dhÑr djuk  dksydrk vkSj fnYyh eas ubZ ohfM;ka s dkaÝsfalax iz.kkyh LFkkfir djuk  vU; ocs iksVyZ ksa dh jhfMtkbu vkSj fodkl  f’kdk;r ikVs Zy dk fMtkbu vkSj fodkl[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3  baLVhVV~ ;wV d s deZpkfj;ka s d s fy, vkbZ Vh cqyfsVu  ,l ,e ,l vkSj bZeys lkfa[;dh  O;kolkf;d fodkl ,oa lh ih Mh funs’kky;

 O;kolkf;d fodkl fØ;kdyki  baLVhV;~ wV d s izfrfuf/kRo ij lh ,e , dh ekU;rk  ljdkj] ih ,l ;]w cSadka s vkSj vU; lxa Bukas d s fy, izfrfuf/kRo  is’kos jka s d s fy, ;wfud nLrkots igpku la- ¼;w Mh vkbZ ,u½  vU; i’s kos j fodkl igyas  lrr~ O;kolkf;d fodkl ¼lh ih Mh½ fØ;kdyki  lh ih vk s /kkjdks a ds fy, vfuok;Z {kerk fuekZ.k izf’k{k.k ¼,e lh ch Vh½  vkWuykbu fØ;kdyki ¼bZ&yfu±x½ vFkkZr ofscukj vkSj osfcUV  ihMh ,aM lhihMh lfefr }kjk vk;ksftr dk;ØZ e vkSj osfcukj  la;Dq r dk;ZØe  ykxr izca/ku eas mRÑ”Vrk ds fy, jk”Vªh; ijq Ldkj vkSj lh ,e , iqjLdkj  jk”Vªh; ifj”kn ,oa pSIVj leUo;u lfefr lfefr dk s fuEufyf[kr dk;Z fn, x, gSa %  e[q ;ky;] {k=s h; ifj”knkas vkSj pSIVjkas d s chp varjky dks iwjk djuk  izpkyukRed {kerkvksa eas lq/kkj ykuk  baLVhV;~ wV d s fu;eka s vkSj fofu;eka s dh vuqikyuk d s lkFk lg;kxs djus ds fy, {k=s h; ifj”kn vkSj pSIVjks a dks izkRslkfgr djuk  Økl dfVax ekeyks a vkSj lk>k fpark d s ekeykas d s alca/k es a ekeyks a dh lfØ; rkSj ij igpku djuk vkjS la;Dq r dkjZokb Z eas lqfo/kk iznku djukA lfefr ds fØ;kdyi  u, pSIVj dh LFkkiuk  pSIVj dk foyk;

 pSIVj dk uke ifjorZu  osfcukj  vU; fØ;kdyki  varjkZ”Vªh; dk;Z foHkkx  lkmFk ,f’k;k QsMjs’ku vkWQ vdkmaVasV ¼lkQk½ lh ,e , ih- jktw v¸;j] v/;{k d s lkFk lh ,e , fotsUnz ‘kek]Z mik/;{k] lh ,e , ¼MkW-½ cyfoanj flag] iwo Z v/;{k ,oa ifj”kn lnL;

rFkk lh ,e , ,p- ineukHku] v/;{k] baLVhVV~ ;wV dh varjk”ZVªh; dk;Z lfefr vkSj v/;{k] lkQk ih , vkbZ ch fefr us 70oha lkQk ckMs Z cSBd vkSj 94oha lkQk lHkk cSBd eas Hkkx fy;k] tk s dkys Ecks] Jhyadk eas 4 tuojh] 2022 eas baLVhV;~ wV vkWQ lfVZQkbM eSustesVa ,dkmaVasVl~ vkWQ Jhyadk }kjk ohfM;ks dkaÝsflax ds ek/;e ls vk;ksftr dh xbZ FkhA  dkQa Ms js’ku vkWQ ,f’k;u ,aM isflfQd vdkmaVasV~l ¼dkik½ dkik ¼lh , ih ,½ ds lnL;kas dh cSBd vkSj , th ,e fnukda 24 ebZ] 2022 dks opqZvy ek/;e ls vk;ksftr dh xbZ Fkh ftles a dkik }kjk dh xbZ gky dh igyks a ij ppkZ dh xbZ] bleas lh ,e , ih- jkt w v¸;j] v/;{k vkSj lh ,e , fotUsnz ‘kekZ] baLVhV~V;wV d s mik/;{k us Hkkx fy;kA  baVjus’kuy bafVxzsVMs fjikfsV±x dkmafly ¼vkbZ vkbZ vkj lh½ lh ,e , ih- jkt w v¸;j] v/;{k d s lkFk lh ,e , cyfoUnj flag] iwoZ v/;{k vkSj dkmafly vkWQ osY;w fjiksfV±x QkmaMs’ku] ;w d s d s fy, baLVhVV~ ;wV ds izfrfuf/k;ks a us U;w;kdZ eas fnukda 16 tuw ] 2022 dks vk;kfstr <vkbvZ kj> dkmafly cSBd eas Hkkx fy;kA  baVjus’kuy osfcUV dk vk;kstu lh ,e , ,p- ineukHku] baLVhVV~ ;wV d s dkmafly ifj”kn dh v/;{krk es a varjk”ZVªh; dk;Z lfefr }kjk fd;k x;kA  dSfj;j dkmalfyxa lfefr  dkmalfyxa vkWQ n baLVhVV~ ;wV vkWQ dkWLV vdkmaVasVl~ vkWQ bafM;k dh fnukda 28 uoacj] 2021 dks gqb Z 333oh a cSBd es a lfefr dk xBu fd;k fd;k x;k FkkA o”kZ 2021&22 d s fy, dSfj;j dkmalfyxa lfefr us lh ,e , ikik jko lqUdkjk dh v/;{krk eas dk;Z fd;kA dSfj;j dkmalfyxa d s egRo dks ns[krs gq, o”k Z 2021&22 d s fy, ,d vyx dSfj;j dkmalfyxa lfefr dk xBu djuk4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vko’;d gks x;k] ftls igy s v/;;u funs’kky; d s t+fj, izf’k{k.k] f’k{kk vkSj lqfo/kk rFkk Iyls easV lfefr }kjk fd;k x;k Fkk] ftldh ,d dfj;j dkmalfyax foax gSA  o”k Z 2021&22 d s fy, dSfj;j dkmalfyxa lfefr dh lcls igyh izFke cSBd fnukda 12 tuojh] 2022 dks baLVhVV~ ;wV vkWQ gSnjkckn lsaVj vkWQ ,Dlhysla eas vk;ksftr dh xbZA lnL;kas us fotu] Hkwfedk vkSj mís’;kas dks viukus dk ladYi fy;k] ftl s vko’;d vuqeksnu d s fy, dkmafly dks Hkstk x;kA  ,e ,l ,e bZ vkSj LVkV Z vi d s laca/k eas dk;Zcy  baLVhVV~ ;wV us fnukda 28 uoacj] 2021 dks gqb Z dkmafly dh 333oh a cSBd d s nkSjku ,e ,l ,e bZ lsDVj vkSj LVkV Z vi dk ekxZn’kuZ djus d s rkjS rjhd s rS;kj djus d s iz;kts u d s fy, ,e ,l ,e bZ vkSj LVkVZ&vi d s lac/ak eas ,d dk;Zcy xfBr djus dk fu.k;Z fy;kA baLVhVV~ ;wV d s fufooZ kn rF; ij fopkj djus d s ckn dh lw{e] y?k q vkSj e/;e m|e ¼,e ,l ,e bZ½ {k=s ÞvkRefuHkjZ HkkjrÞ vFkok lsYQ fjyk;Va bafM;k d s fotu dks iwjk djus esa ,d egroiw.k Z Hkwfedk fuHkk ldrk gS] ftles a ,e ,l ,e bZ lsDVj vkSj LVkVZ vki d s fy, lgk;rk vkjS lq>ko iznku djus lfgr ;FkklaHko rjhds ls ljdkj dh igy es a lg;ksx dh vis{kk gSA ,e ,l ,e bZ vkSj LVkV Z vi ds laca/k eas uoxfBr dk;Zcy dh v/;{krk lh ,e , fprjatu pêkis k/;k; dks lkaiS h xbZ] tks fd bld s igy s v/;{k Fk s vkjS bleas dyq vBkjg ¼18½ lnL; ‘kkfey FkAs  dj vuqla/kku foHkkx@ djk/kku lfefr  th ,l Vh fnol dh ikpa oh a o”kZxkaB eukuk  fDot +  VSDl cqyfsVu  dk;Z’kkyk,a  osfcukj  ljdkj dk s izfrfuf/kRo  djk/kku gsYiMsLd  djk/kku ikB~;Øe vizR;{k dj  th ,l Vh ij izek.k i= ikB;~ Øe  th ,l Vh ij mUur izek.k i= ikB~;Øe  dkyts vkSj ;wfuoflVZ h d s fy, th ,l Vh ikB;~ Øe  th ,l Vh y[s kk ijh{kk vkjs eYw ;kda u d s laca/k es a mUur ikB;~ Øe  varjk”ZVªh; O;kikj d s laca/k eas izek.ki= ikB;~ Øe izR;{k dj  Vh Mh ,l ij izek.k i= ikB;~ Øe  vk;dj fooj.kh nkf[ky djus d s laca/k eas izek.k i=  vk;dj vihy vkSj eYw ;kadu ds laca/k eas mUur ikB;~ Øe  dsV ¼lh , Vh½ funs’kky;

dksfoM&19 egkekjh dh nwljh ygj d s ckn dVs funs’kky; us ;g lqfuf’pr fd;k fd dVs ikB~;Øe d s Nk=kas vkSj vU; fgr/kkjdks a dh fparkvks]a t:jrka s vkSj ‘kda kvka s dk Bhd ls lkSgkniZ w.k Z :i ls lgk;rk vkSj lek/kku fd;k tk,A lgk;rk ds iz;kts u ls izkS|kfsxdh dks rsth ls viukuk u dos y Nk=kas d s fy, lgk;d jgk cfYd yfacr dk;ks± ls Hkh cpk x;kA fØ;kdyki %  dSV ijh{kk  dSV Nk=kas d s fy, dSV ikB;~ Øe Hkkx&II vkWuykbu d{kk,a  j{kk e=a ky; ds lkFk lg;kxs  mÙkj izns’k dkS’ky fodkl fe’ku d s lkFk ,evks;w  ,llh @ ,lVh vH;kfFk;Z kas d s fy, dSV ikB;~ Øe pykus d s fy, ifj;kts uk  egkRek xka/kh ;wfuoflZVh ¼,e th ;w½ uyxkaMs k d s lkFk ,evks;w  baLVhVV~ ;wV vkSj ,e ,l ,l Mh ,l d s chp ,evks;w  baLVhV;~ wV vkSj , ,l , ih ds chp ,evks;w  Hkkjr d s jkT;ka s eas dsV ikB;~ Øe dk;kfZUor djus ds fy, izLrko  dSV Nk=ka s d s fy, vkWuykbu d{kk,a[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5  u, vkj vks lh lh vkSj vkj vk s lh lh eas dSfj;j dkmalfyxa fØ;kdyki  osfcUV  mUur v/;;u ,oa vuqla/kku ckMs Z  mUur v/;;u ikB~;Øe %  dkjksckj ewY;kda u eas dk;Zdkjh fMIyksek  bathfu;jka s d s fy, ykxr vkSj izca/ku y[s kkadu esa dk;Zdkjh fMIykes k  e/;LFkrk eas izek.k i= ikB;~ Øe  foÙk O;kolkf;dks a ds fy, MsVk fo’y”sk.k eas izek.ki= ikB;~ Øe  foÙk O;kolkf;dks a ds fy, mUur fctusl ,Dlsy  ,l,ih ,QvkbZlhvks & ikoj ;wtj dkslZ  lwpuk iz.kkyh lqj{kk y[s kk ijh{kk eas fMIykes k  Qksjsfald y[s kk ijh{kk eas fMIykes k  vkra fjd y[s kk ijh{kk eas mUur izek.ki= ikB;~ Øe  vkWuykbu dk;ØZ e@ dk;’Z kkyk  vkWuykbu ijh{kk,a  lh ,e , jk”Vªh; vkWuykbu O;olk; fDot + 2021  rduhdh foHkkx ¼ykxr ys[kk ijh{kk vkSj lkfaof/kd vuqikyuk,a½  ykxr fooj.kka s d s foÙk ykxr ds mipkj ij ijke’kZ  dia uh ¼ykxr fjdkMZ vkSj y[s kk ijh{kk½ fu;e 2014 ij ,Q , D;w dk rhljk Hkkx tkjh  ykxr ys[kk ijh{kk ‘kk[kk dks izLrqr djuk  lnL;ks@a fgr/kkjdksa dh ‘kda kvks a d s fy, rduhdh izdks”B }kjk mÙkj  ykxr ys[kkda u ekud ckMs Z ¼lh , ,l ch½  ykxr ys[kkijh{kk vkSj vk’oklu eku cksM Z ¼lh , , ,l ch½  fo’ks”kK leh{kk ckMs Z ¼ih vkj ch½  vkarfjd lfefr tSlk fd efgykvks a dk dk;Z LFky ij ySafxd mRihM+u ¼fuokj.k] izfr”k/sk vkSj izfrca/k½ vf/kfu;e] 2013 ds rgr ifjdYiuk dh xbZ gS] baLVhV;~ wV dh vkra fjd lfefr dh bl vof/k dh okf”kZd fjikVs Z bl izdkj gS % o”k Z eas ¼1 vizSy] 2021 ls 31 ekpZ] 2022 rd½ izkIr ySafxd mRihM+u dh f’kdk;rkas dh la[;k 2 o”k Z eas ¼1 vizSy] 2021 ls 31 ekpZ] 2022 rd½ nt Z dh xbZ vkSj fuiVkbZ xbZ ySafxd mRihM+u dh f’kdk;rks a dh la[;k 1  vkarfjd fu;a=.k foHkkx vkarfjd ys[kk ijh{kk foHkkx us 1 djkMs + #- vkSj mlls vf/kd ds VuZvkos j okyh pkj {k=s h; ifj”knks a ¼MCY;w vkb Z vkj lh] bZ vkbZ vkj lh vkSj ,u vkbZ vkj lh½ rFkk pkj pSIVjkas ¼caXyksj] gSnjkckn] Hkoq us’oj] t;iqj½ d s fy, o”k Z 2021&22 d s fy, vkra fjd y[s kk ijh{kdks a dh fu;qfDr ds fy, bPNk dh vfHkO;fDr ¼bZ vk s vkbZ½ d s ek/;e ls leUo; fd;k gS vkSj dk;Z dk nk;jk Hkh iznku fd;k gS rFkk ,slh y[s kk ijh{kk ds fy, vko’;d leUo; fd;k gSA [kjhn izLrko foHkkx }kjk e[q ;ky;] fnYyh dk;kZy; eas fofHkUu foHkkxka s ds eYw ; ds fofHkUu [kjhn izLrkoka s ds lkFk&lkFk {k=s h; ifj”knkas vkSj pSIVjkas d s [kjhn izLrkoks a dh Hkh iqujh{kk ¼osfVax½ dh tk jgh gSA fu;a=d ,oa egkys[kk ijh{kd dh y[s kkijh{kk ds mÙkj foHkkx us l{ke izkf/kdkjh d s funs’kkuqlkj baLVhV;~ wV d s nkus kas e[q ;ky;kas] pSIVjkas vkSj {ks=kas ds fy, lh ,aM , th d s viw.k Z iSjk dh vuqikyuk eas visf{kr lgk;rk lsok, a Hkh iznku dh gSaA  cSafdax foÙkh; fodkl fØ;kdyki  O;kolkf;d fodkl fØ;kdyki6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]  ekg tuojh] 2022 eas is’a ku ekg  ekg tuw ] 2022 eas chek ekg  ekg tyq kbZ] 2022 eas cSafdax ekg  lh ,e , ds fy, cSad vkWQ bafM;k eas fjfDr;ksa d s fy, 30 ?kVa s dk vfHkeq[kh dk;ZØe  tksf[ke vk/kkfjr vkra fjd y[s kk ijh{kk ij dk;Z’kkyk  izek.ki= ikB~;Øe ,u vkbZ ,l ,e d s lkFk lg;kxs djds fuos’k izca/ku ij izek.k i= ikB;~ Øe cSafdxa ij izek.k i= ikB;~ Øe] jk”Vªh; chek vdkneh ds lkFk lg;kxs ls lkekU; chek ij izek.k i= ikB~;Øe  O;kolkf;d izdk’ku  baÝkLVªDpj foÙk iks”k.k d s laca/k eas Þ,sM esek;s jÞ dk izdk’ku  ch ,Q ,l vkbZ Øksfudy d s 10oas vad vkSj nwljs okf”kZd vad dk izdk’ku  nSfud U;wt MkbtLs V  lh ,e , dk s ‘kkfey djus d s fy, izfrfuf/kRo i=  m|ksx vkSj IyslesVa lfefr es a lnL;

lfefr u s fofHkUu m|ksxkas dks lh ,e , dh egRoiw.kZ Hkwfedk dk s lk>k djus] izlkj djus vkSj iznku djus d s fy, fØ;kdykiksa rFkk dk;ZØe ‘k:q fd,A 1- lfefr us m|kxs ka s d s fo’k”skKksa dks vkeaf=r djds osfcukj vkSj lsfeukj vk;ksftr fd,] ftUgksau s O;olk; eas vf/kd eYw ;o`f) djus d s fy, lnL; Hkkxhnkjksa ds lkFk viuk fo’k”skK fopkjkas dk s lk>k fd;kA 2- lfefr }kjk fuEufyf[kr mís’;kas d s lkFk db Z lsfeukj@ osfcukj lQyrkiwoZd vk;ksftr fd, x, Fk s %  ;s dk;ZØe is’kos j lnL;ks a d s fy, {kerk fuekZ.k igy dk fgLlk Fks] ftud s Kku vkSj dkS’ky es a ,sl s vk;kstukas d s tf+j, o`f) gqbAZ  iwjs ns’k ls tkudkj m|ksx fo’k”skKksa dks] m|ksxka s ds fofHkUu ifjizs{; vkSj uohure fodkl rFkk fofHkUu {k=s ka s eas lh ,e , dh t:jr d s laca/k eas muds fopkj lk>k djus ds fy, vkeaf=r fd;k x;k FkkA  dk;ZØe ds fy, iathÑr bPNqd lnL; Hkkjh ek=k eas ,d= gq, vkSj viuh ladYiukvks a rFkk ‘kda kvka s dk s nwj djus d s fy, ,sl s dk;ZØeksa eas ewY;oku ppkZ eas lfØ; Hkkxhnkjh dhA  izca/ku y[s kkadu lfefr baLVhVV~ ;wV us gj o”k Z izca/ku y[s kkadu d s laca/k eas lsfeukj vk;ksftr djus d s fy, 6 ebZ d s fnu dks varjk”ZVªh; izca/ku y[s kkadu fnol fu/kkfZjr djus dk fu.k;Z fy;k gSA baLVhV;~ wV }kjk bl vk;kstu dk ;g igyk o”k Z jgk gS vkSj lsfeukj eas lrr~ fodkl dks bld s dUsnz eas j[kr s gq, izca/ku y[s kkadu dh fofHkUu mHkjrh rduhdks a ij ppkZ ‘kkfey FkhA igyk fnu izca/ku y[s kkadu ij Fkk] mld s ckn vxy s fnu] 6 vkSj 7 eb]Z 2022 dks eaqcbZ eas dkjiksjsV dkuwuks a ij f’k[kj lEesyu FkkA nwljs fnu dk dk;ØZ e lh ,e , uhjt Mh tks’kh] v/;{k ds ;kXs;

ekxZfunsZ’ku eas lQyrkiwoZd vk;ksftr fd;k x;k FkkA  Ñf”k ykxr icz a/ku ij dk; Z cy baLVhVV~ ;wV us fdlkukas dh vk; c<+kus d s rkSj&rjhds fodflr djus d s iz;kts u ls ,d Ñf”k dk;Z cy vFkkZr ^Ñf”k ykxr izca/ku ij dk;Z cy^ dk xBu fd;k gSA ^lh ,e , Ñf”k cqysfVu^ dk fu;fer varjky ij izdk’ku bl dk;Z cy dh ,d igy gS rkfd vuqla/kkdrkZvksa dks fdlkukas dks ^f’kf{kr djus] l’kDr cukus] lq/kkj ykus vkSj le)` cukus^ d s mís’; ls Ñf”k ykxr izca/ku d s fofHkUu {k=s ka s ij vuqla/kku vk/kkfjr y[s k fy[kus vkSj dls v/;;u djus dks izksRlkfgr fd;k tk ldsA igy %  jk”Vªh; fdlku fnol  ÞÑf”k eYw ; J`a[kyk izca/ku^ ij lh ,e , lEeys u  ÞÑf”k ewY; J`a[kyk d s nkSjku ykxr dks vuqdyw cukus vkSj vf/kdre izfrQy izkIr djusÞ ij lh ,e , & ,Q ih vk s laxk”sBh  ih vkj foHkkx igy %  ljdkj ds e=a ky;kas vkSj foHkkxks a d s fy, baLVhV;~ wV ds vuqjks/k vkSj mudk vuqorZu  ehfM;k izca/ku  baLVhV;~ wV dh vkjs ls e[q ; vfrfFk vkSj lEekfur vfrfFk d s :i eas] baLVhV;~ wV d s dk;ZØeka s ds fy, oh oh vkbZ ih dks vkeaf=r djuk[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7  fofHkUu vk;kstukas ds fy, eaf=;kas ls lan’s kks a d s fy, leUo;u  lkoZtfud vkSj ljdkjh lsokvks a d s fy, ykxr izca/ku ij lfefr fnukda 28 uoacj] 2021 dk s baLVhVV~ ;wV dh 333oh a dkmafly cSBd eas baLVhVV~ ;wV dh dkmafly }kjk lh ,e , fujatu feJk] dkmafly lnL; dh v/;{krk eas lfefr xfBr dh xbZ FkhA lfefr dk xBu fuEufyf[kr mís’;kas dk s iwjk djus d s fy, fd;k x;k gS %  izR;sd {k=s dk ,d lqO;ofLFkr vkSj iz.kkyhc) rjhds ls xgu v/;;u vkSj fo’y”sk.k djd]s vuqla/kku mUe[q kh t:jr vk/kkfjr Ýes odZ dks ‘kkfey djds ljdkjh vkSj lkotZ fud {k=s eas ykxr izca/ku d s fy, {ks= fof’k”V ekM;~ wy fodflr djukA  fofHkUu ljdkjh vkSj lkoZtfud lsokvka s d s {k=s ka s eas lalk/ku lEiUu O;fDr;kas dks ‘kkfey djuk vkSj ,d {ks=&fof’k”V lalk/kukas dk dks”k fu/kkfZjr djukA  miyC/k lalk/kukas dk izHkkoh mi;kxs vkSj vuqdyw u djus ij cy nsdj eYw ; vk/kkfjr izf’k{k.k ekM~;yw ks a ds tf+j, ykxr izca/ku ij

tkx:drk iSnk djukA  lacaf/kr fgr/kkjdks]a uhfr vkSj dkuwu fuekZrkvks a dks izLrqr djus d s fy, eSuqvy] ekxZn’kuZ uksV] ladYiuk i= vkfn rS;kj djukA Lora= y[s kk ijh{kdks a dh fjikVs Z lsok eas] baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k ifj”kn foÙkh; fooj.kkas dh y[s kk ijh{kk ij fjikVs Z ;kXs; er geus baLVhV;~ wV vkWQ dkWLV vdkmaVasV~l vkWQ bf.M;k ¼^baLVhV;~ wV*½ d s layXu foÙkh; fooj.kka s dh y[s kk ijh{kk dh gS] ftles a fnukda 31 ekpZ] 2022 dh fLFkfr d s vuqlkj rqyu i=] rRle; lekIr o”kZ ds fy, vk; vkSj O;; dk fooj.k rFkk udn izokg fooj.k vkSj egRoiw.k Z y[s kkadu uhfr;kas d s ,d lkj lfgr foÙkh; fooj.kka s ij fVIif.k;k a ‘kkfey gSa ¼bld s ckn bls ^foÙkh; fooj.k^ d s :i eas dgk x;k gS½! gekjh jk; eas vkjS gekjh loksÙZ ke lwpuk d s vuqlkj rFkk ges a fn, x, Li”Vhdj.k ds vuqlkj] ;kXs; er iSjk d sfy, vk/kkj es afn, x, ekeyka sds izHkkokas dk sNkMs+dj] ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 d s vuqlkj] iw.k Z :i ls rS;kj fd, x, layXu foÙkh; fooj.kka]s fnukda 31 ekpZ] 2022 dh fLFkfr d s vuqlkj baLVhV;~ wV dh foÙkh; fLFkfr] mld s foÙkh; dk;Z fu”iknu vkSj rRle; lekIr o”k Z d s fy, mld s udn izokg d s fy, baLVhV;~ wV vkWQ pkVZMZ vdkmVsVa ~l vkWQ bf.M;k ¼vkb Z lh , vkbZ½ }kjk tkjh y[s kkadu ekudks a d s vuqlkj ,d lgh vkSj ikjn’khZ n`f”Vdks.k iznku djrs gSaA ;ksX; er d s fy, vk/kkj 1- baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bafM;k dh iwohZ {k=s h; ifj”kn~ ¼bZ vkb Z vkj lh½ d s lac/ak eas] tSlk fd lacaf/kr y[s kkijh{kk }kjk lwfpr fd;k x;k gS % d½ n bafLV~V;wV vkWQ dkWLV ,dkmaVasVl~ vkWQ bafM;k] bZLVuZ bafM;k jhtuy dkmafly ¼bZ vkb Z vkj ,l½ us bZ vkb Z vkj lh Hkou d s Hkrw y ij fLFkr ,l ch vkb]Z gjh’k e[q kth Z jksM+ czkpa d s lkFk 5 lky rd dh vof/k d s fy, fnukda 1 vizSy] 2019 ls fdjk, dk ,d ,xzhesVa fd;k FkkA mld s ckn] bZ vkb Z vkj lh us buokW;l rS;kj fd, Fk s vkSj vizSy] 2021 ls vxLr] 2021 rd dh vof/k d s fy, 1]60]000 #- izfr ekg dh nj ij fdjk;k izkIr fd;kA bafLV~V;wV d s lfpo ¼ifj”kn ds lfpo½ }kjk tkjh fd, x, i= ds vuqlkj] bZ vkb Z vkj lh us fdjk, ds fy, u rk s dksb Z buokW;l tkjh fd;k vkSj u gh flrEcj] 2021 ls ekpZ] 2022 rd dh vof/k d s fy, ,l ch vkbZ ls dksb Z jkf’k olwyhA vr% 11]20]000@& #- dk de jktLo izkIr gqvkA blds vykok] vizSy] 2021 ls vxLr] 2021 rd dh vof/k d s fy,] ,l ch vkb Z }kjk th ,l Vh jkf’k tek ugh a dh xbZ gS vkSj mls fofo/k nsunkj [kkrs eas n’kkZ;k x;k gSA ;g mYys[k djuk vko’;d gS fd lfpo us i= es a laxr djkj ¼,xzhesVa ½ dks vlekU; crk;k gS ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (iii) ¼[k½ ns[ks½aA [k½ dyq O;kikj izkI; jkf’k eas ls 10]57]185@& #- rhu o”kks± ls Hkh vf/kd iqjkuh gS] ftlds fy, cfg;ka s eas dksb Z izko/kku ugh a fd;k x;k gSA x½ vU; vfxze dh 13]07]101@& #- dh jkf’k dkQh yca s le; ls cfg;ka s eas iM+h gS] ftlds fy, dksbZ C;kSjk miyC/k ugh a gSA ?k½ 74]28]100@& #- dh O;; jkf’k ds fy, vfu/kkfZjr nsunkjh cfg;ka s eas iM+h gSA M-½ ih ,Q d s fy, 56]672@& #- dh depZ kjh va’knku dh jkf’k Hkh dkQh le; ls cfg;ka s eas iM+h gSA 2- n baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bafM;k dh mÙkjh Hkkjr {k=s h; ifj”kn ¼,u vkbZ vkj lh½ us viuk, u x, foÙkh; fooj.kka s ij bafLV~V;wV d s foÙkh; fooj.kka s dks lefsdr djus d s fy, fopkj fd;k x;k gSA8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 3- n baLVhV;~ wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k dh mÙkjh Hkkjr {k=s h; ifj”kn ¼,u vkbZ vkjlh½ d s laca/k eas] tSlk fd lacaf/kr y[s kkijh{kd }kjk crk;k x;k gS vkSj y[s kk fVIif.k;kas ls Hkh Li”V gS % d½ ,u vkb Z vkj lh pSIVjkas dh 7]91]703@& #- dh /kujkf’k dh iqf”V] iqufeyZ ki u gksus vkSj /kujkf’k dh olwyh yfacr jgus d s dkj.k] ge okLrfod olwyuh; /kujkf’k dk irk yxkus eas vleFkZ gSa vkSj blhfy, y[s kk ijh{kk/khu vof/k d s fy, ,u vkb Z vkj lh d s foÙkh; fooj.kka s ij bld s izHkko ij fVIi.kh djus dh fLFkfr eas ugh a gSA ¼foÙkh; fooj.kka s dh fVIi.kh la- 8

(iv) ¼d½ ns[ks½aA [k½ fnukda 31-03-2022 dh fLFkfr ds vuqlkj izkfIr ;ksX; vkSj Hkqxrku ;kXs; /kujkf’k d s ‘k”sk dh iqf”V izkIr ugh a gqbZ gSA iqf”V izkIr gksus ij izdVu ds izHkko] ;fn dksb Z gks] ij bl le; fVIi.kh ugh a dh tk ldrh gS ¼foÙkh; fooj.kka s dh fVIi.kh la- 8 (iv) ¼d½ ns[ks½aA x½ dSfj;j dkmalfyxa ¼76]171@& #-½ vkSj foKkiu ¼50]000@& #-½ ds fy, e[q ;ky; l s 1]26]171@& #- dk izko/kku u gkus s dks olwyuh; crk;k x;k gS] D;kafsd bldh iqf”V ugh a gqb Z gS vkSj ;g dkQh yca s le; ls olwyh ds fy, yafcr olwyh gSA bld s dkj.k 1]26]171@& #- dh vk; vf/kd crkbZ xbZ gS vkSj bl jkf’k ls orZeku jkf’k;ka ¼eq[;ky; olwyuh;½ vf/kd gks xbZ gS ¼foÙkh; fooj.kka s dh fVIi.kh la- 8 (iv) ¼x½ ns[ksa½A 4- {k=s h; ifj”knkas vkSj pSIVjks a d s ikl ^pky w y[s kkvkas^ d s rgr 20]41]09]425@& #- ¼fuoy tek dh fcuk feyku dh xbZ ‘ks”k jkf’k gSA ¼foÙkh; fooj.kka s dh fVIi.kh la- 9 ns[ka½sA geus viuh y[s kk ijh{kk baLVhV;~ wV ¼vkb Z lh , vkbZ½ }kjk tkjh fd, x, y[s kk ijh{kk laca/kh ekudksa ¼,l ,½ d s vuqlkj dh gSA mu ekudka s ds rgr gekjh ftEens kjh vkxs gekjh fjikVs Z ds foÙkh; fooj.k Hkkx dh y[s kk ijh{kk d s fy, y[s kk ijh{k.kka s dh ftEens kjh eas fofufnZ”V dh xbZ gSA ge ,slh uSfrd vis{kkvka s d s vuqlkj baLVhV;~ wV d s Lora= y[s kk ijh{kd gSa] tks foÙkh; fooj.kka s dh gekjh y[s kk ijh{kk ls lacaf/kr gS vkjS geus bu vis{kkvka s ds vuqlkj viuh ftEens kfj;k a iwjh dh gSA gekjk fo’okl gS fd tks y[s kk ijh{kk lk{; geus izkIr fd, gSa] os i;kIZr gSa vkSj gekjh jk; ds fy, ,d vk/kkj iznku djus d s fy, mi;qDr gSA ekey s dk cy ge fuEufyf[kr ij /;ku vkdf”krZ djrs gSa % & d½ if’peh Hkkjr {ks=h; ifj”kn ¼MCY;w vkb Z vkj lh½ d s lac/ak eas] tSlk fd lacfa/kr y[s kk ijh{kd us lwfpr fd;k gS vkSj lkFk gh ys[kka s ds ukVs l s Hkh Li”V gS % & i) ,Q Mh , ih ,y ls 67]30]000@& dh izkI; jkf’k dk nkok i{kdkj }kjk fookfnr gS] tks ifj”kn }kjk iwjh rjg ls olwyuh; ekuk x;k gSA blh izdkj] 67]30]000@& dk lafnX/k nkok & ,Q Mh , ih ,y] orZeku ns;rkvks a ds rgr n’kkZ;k x;k gS] ftlds fy, MCY;w vkb Z vkj lh dks i{kdkj ls] Hkqxrku ds fy, vuqLekjd izkIr gq, gSa ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (ii) (d) ns[ks½aA ii) Hkkjrh; thou chek fuxe fyfeVMs ¼,y vkb Z lh vkbZ½ }kjk 31-03-2022 dks xzsP;wVh dh nsunkjh dk okLrfod eYw ;kda u u fd, tkus d s dkj.k Hkkjrh; thou chek fuxe fyfeVMs ¼,y vkbZ lh vkb½Z dks izhfe;e ds fy, okLrfod Hkxq rku vkSj xsPz ;wVh dk Hkqxrku vf/kfu;e] 1972 eas la’kks/ku d s dkj.k nsunkjh c<+u s d s dkj.k vfrfjDr va’knku ds vk/kkj ij xzsP;qVh d s fy, izko/kku fd;k x;k gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (ii) (x) ns[ksa½A iii) MCY;w vkb Z vkj lh }kjk lacfa/kr i{kdkjka s d s fy, izkIr jkf’k;ks]a _.kks a ,oa vfxze jkf’k;ks a rFkk O;kikj izkI; jkf’k;ks a bR;kfn d s laca/k eas y[s kkvks a dh ‘ks”k jkf’k;ksa dh iqf”V d s fy, i= tkjh fd, x, gSa yfsdu ‘k”sk jkf’k;ka iqf”V d s v/;/khu gSaA ¼foRrh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (ii) (?k) ns[ks½aA [k½ mÙkjh Hkkjr {k=s h; ifj”kn ¼,u vkbZ vkj lh½ ds laca/k eas tSlk fd lacaf/kr y[s kk ijh{kd }kjk lwfpr fd;k x;k gS vkSj y[s kas dh fVIif.k;kas ls Hkh Li”V gS % i) fiNy s o”kks± 2016&17 ls 2020&21 d s fy, 13]25]640@& #- dh jkf’k e[q ;ky; dks Vh Mh ,l tek d s :i eas varfjr fd, tkus dh vkjs /;ku vkdf”kZr fd;k tkrk gS] ftldh iqf”V ugh a gqb Z gS vkjS e[q ;ky; ls olwyuh; fn[kkbZ xbZ gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (iv) (?k) ns[ks½aA ii) 1]57]285@& #- d s Vh Mh ,l dh yfacr ekaxka s dh vksj /;ku vkdf”kZr fd;k tkrk gS] tks fd yca s le; ls yfacr gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (iv) (³) ns[ks½aA x½ iwta hxr dk;Z izxfr ij ¼iqjkuh ‘k”sk jkf’k½ % 4]99]78]350 #i, mijkDs r es a iqjkus iwta hxr dk;Z izxfr ij dh ‘ks”k jkf’k ¼lh MCY;w vkb Z ih½ n’kkZbZ xbZ gS] ftlds laca/k eas baLVhV;~ wV }kjk cgqr gh yca h le; vof/k d s fy, ¼ 5 o”kks± ls vf/kd d s fy,½ vkxs dksb Z dk;Z ugh a fd;k x;k@ ‘k:q fd;k x;k gS A e[q ;ky; dh [kkrk cfg;ka s es a n’kkZbZ xbZ ,slh vpy iqjkuh lh MCY;w vkb Z ih ‘k”sk jkf’k dk C;kSjk uhp s fn;k x;k gS %[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 fooj.k /kujkf’k ¼#-½ dc ls yfacr@ vfHk;qfDr uoh eEqcbZ mRÑ”Vrk dUsnz 4]99]78]350 fnukda 13 tyq kbZ] 2016 dk s vafre jkf’k 5]24]750@& #i, Hkxq rku dh xbZ Fkh vkSj 17 vxLr] 2016 dks xqyjkt dLa VªD’ku dks 22]400@& #i, dk Hkqxrku fd;k x;kA rFkkfi] vkfcZVªs’ku ;kfpdk ¼,l Vh½ 7232@2017 d s rgr ckWEcs mPp U;k;ky; d s le{k okn yfacr gSA dqy 4]99]78]350 ?k½ baLVhV;~ wV ds ikl e[q ;ky; dh cfg;ka s eas 4]99]664@& #- ¼ØfsMV½ dh ^xSj&fof’k”V^ eas iqjkuh jkf’k cdk;k gSA /kujkf’k dh izÑfr dk irk ugh a yxk;k tk ldrk ¼foÙkh; fooj.kks a dh fVIif.k;kas dh fVIi.kh la- 10 ns[ks½aA M-½ O;kikj izkI;] _.k vkSj vfxze rFkk O;kikj Hkxq rku vkfn dh o”kZ d s var eas ‘k”sk jkf’k lacaf/kr i{kdkjka s ls ‘k”sk dh iqf”V fd, tkus ds v/;/khu gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 14 ns[ksa½A Pk-½ fuEufyf[kr pSIVjkas d s lac/ak eas] ÝhgksYM@ yhtgkYs M Hkwfe dk LokfeRo foy[s k@ iêk foy[s k vHkh rd ^bafLV~V;wV^ d s uke gLrkarfjr ugh a fd;k x;k gS % ukfld] vk>s kj] ukxiqj] banksj] nsokl] fcykliqj] fo’kk[kkiV~ue] Hkksiky] fHkykbZ] y[kuÅ] dksVk] lsjeiqj] jkaph vkSj Hkoq us’ojA bu ekeyks a ds laca/k eas gekjh jk; l’a kksf/kr ugha gSA foÙkh; fooj.kka s d s fy, izca/ku dh ftEens kfj;ka baLVhV;~ wV dk izca/ku] ykxr ,oa lade Z y[s kkiky vf/kfu;e] 1959 d s vuqlkj bu foÙkh; fooj.kka s dks rS;kj djus vkjS bUgs a ikjn’khZ :i ls izLrqr djus rFkk ,sl s vkra fjd fu;a=.k ds fy, ftEens kj gS] tSlk izca/ku vko’;d le>]s rkfd ,sl s foÙkh; fooj.kks a dks rS;kj fd;k tk lds] tks xyr c;kuks a ls eDq r gks] pkgs os /kk[s kk/kMh+ ls vFkok pwd ls fd, x, gksaA bu foÙkh; fooj.kka s dks rS;kj djus eas] izca/ku ykHkdkjh laLFkk d s :i eas tkjh jgus eas baLVhV;~ wV dh {kerk dk vkdyu djus] ykHkdkjh laLFkk ls lacaf/kr ekeyka s dk s ;Fkk ykxw izdV djus rFkk ykHkdkjh laLFkk dk y[s kkadu d s vk/kkj ij rc rd mi;kxs djus d s fy, ftEens kj gS] tc rd fd izca/ku baLVhV~;wV dk ifjlekiu djus vFkok mldk izpkyu can djus dk bPNqd u gks vFkok mlds ikl ,slk djus d s vykok dksb Z vU;

rdlZ axr fodYi u gksA izca/ku baLVhV;~ wV dh foÙkh; lpw uk dh izfØ;k dk s ns[kus ds fy, ftEens kj gSA foÙkh; fooj.kka s dh y[s kk ijh{kk d s fy, ys[kk ijh{kd dh ftEens kfj;ka gekjk mís’; bl ckr d s fy, rdlZ axr vk’oklu izkIr djuk gS fd D;k lexz foÙkh; fooj.k egRoiw.kZ xyr c;kuh ls ;qDr gSa rFkk /kk[s kk/kM+h vFkok pwd d s dkj.k gSa vkSj y[s kk ijh{kd dh ,slh fjikVs Z tkjh djuk gS] ftlesa gekjk er ‘kkfey gSA rdlZ axr vk’oklu ,slk mPpLrjh;

vk’oklu gSa yfsdu ;g dksb Z xkjaVh ugha gS fd ys[kk ijh{k.k lac/akh ekudks a d s vuqlkj vk;ksftr dksb Z y[s kk ijh{kk ;fn dksb Z egRoiw.kZ xyr c;kuh ekStnw gks rk s mldk ges’kk irk yxk ysrh gSA xyr c;kuh] /kks[kk/kM+h vFkok pwd ls gks ldrh gS vkSj og egRoiw.kZ le>h tkrh gS] ;fn

vyx vyx vFkok lexz :i ls os bu foÙkh; fooj.kks a d s vk/kkj ij miHkkDs rkvks a }kjk fy, x, vkfFkdZ fu.kZ;ka s dks izHkkfor dj ldrs gSa] ,slh rdlZ axr lHakkouk gks ldrh gSA y[s kkadu laca/kh ekudksa ds vuqlkj ,d y[s kk ijh{kk ds Hkkx d s :i eas ge is’kos j fu.k;Z iznku djrs gSa vkSj iwjh y[s kk ijh{kk ds nkSjku is’kos j langs dks cukdj j[kr s gSaA lkFk gh] ge %  foÙkh; fooj.kka s dh egRoiw.kZ xyr c;kuh d s tksf[kekas dh igpku vkSj vkdyu djrs gSa] pkgs os /kks[kk/kMh+ vFkok pwd d s dkj.k ls gksa] ,sl s tksf[keksa d s fy, y[s kk ijh{kk izfrfØ;k dk fu”iknu djrs gSa vkSj ,sl s y[s kk ijh{kk lk{; izkIr djrs gSa] tks gekjs er ds fy, ,d vk/kkj iznku djus d s fy, i;kIZr vkSj mfpr gksA dksb Z egRoiw.kZ xyr c;kuh dk irk u yxk iku s dk tksf[ke] tk s /kks[kk/kMh+ ls gS] pwd ds ifj.kkeLo:i gksus okys tkfs[ke ls Hkh vf/kd gksrk gS D;kafsd /kk[s kk/kM+h es a feyhHkxr] tkylkth] tkucw>dj dh xbZ pwd] xyr izLrqfr vFkok vkra fjd fu;a=.k dh vogsyuk djuk ‘kkfey gks ldrk gSA  y[s kk ijh{kk izfØ;k djus d s fy, tkudkjh izkIr djuk tks bu ifjLFkfr;kas eas mi;qDr gks yfsdu baLVhV~;wV d s vkarfjd fu;a=.k dh oSlh izHkkodkfjrk ij jk; O;Dr djus d s iz;kts u ds fy, ugha gksA  iz;qDr y[s kkadu uhfr;kas dh mi;qDrrk dk eYw ;kda u djuk vkSj y[s kkadu vuqekukas dk rdZlaxr gksuk vkSj izca/ku }kjk fd, x, lxa r idz Vhdj.k djukA  izca/ku }kjk ykHkdkjh laLFkk dk y[s kkadu d s vk/kkj ij vkjS izkIr y[s kk ijh{kk d s lk{; d s vk/kkj ij lefqpr mi;kxs djus d s laca/k eas ;g fu”d”kZ fudkyuk fd D;k ,slh ifjLFkfr;ks a vFkok fLFkfr;kas d s laca/k es a vfuf’prrk ekStnw gS] ftll s ,d

ykHkdkjh laLFkk d s :i es a baLVhV;~ wV }kjk dk;Z djuk tkjh j[kus dh ;kXs;rk ij egRoiw.k Z langs gks ldrk gSA ;fn ge ;g fu”d”k Z fudkyr s gSa fd ,d i;kIZr vfuf’prrk ekStwn gS] rks ges a foÙkh; fooj.kks a eas laxr izdVhdj.kks a d s fy, gekjh y[s kk ijh{k.k dh fjikVs Z eas bldk mYys[k djuk visf{kr gksrk gS vFkok ;fn ,slk izdVhdj.k vi;kiZ r gks rk s ges a viuh jk; dks cnyuk gSA gekjk fu”d”k Z gekjh y[s kk ijh{kk dh fjikVs Z dh rkjh[k rd izkIr fd, x, y[s kk ijh{kk lk{; ij10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vk/kkfjr gSA rFkkfi] Hkfo”; dh ifjfLFkfr;ka vFkok fLFkfr;k a baLVhV;~ wV dks ykHkdkjh laLFkk d s :i eas tkjh u j[ku s d s dkj.k gks ldrh gSaA  lexz izLrqfr] lajpuk vkSj foÙkh; fooj.kks a d s va’k dk eYw ;kda u djuk] ftles a izdVhdj.k ‘kkfey gS vkSj D;k foÙkh;

fooj.kka s eas fof’k”V ysu nsuks a vkSj ?kVukvka s dks bl <ax ls izLrqr fd;k x;k gS fd og mfpr iLz rqfr gSA ge ‘kklu ls tMq +s vU; ekeyks a d s chp y[s kk ijh{kk dh ;kts uk d s nk;js vkSj y[s kk ijh{kk d s dk;Zdez vkSj egRoiw.kZ y[s kk ijh{kk fu”d”kZ iznku djrs gSa] ftuea s vkra fjd fu;a=.k eas ,slh egRoiw.kZ deh ‘kkfey gS] ftldh geus viuh y[s kk ijh{kk d s nkSjku igpku dh gS! vU; ekeys 1 ¼d½ geus pkj {ks=h; ifj”knkas ¼,u vkb Z vkj lh us viuk, u x, foÙkh; fooj.kka s lfgr½ rFkk fN;kuos pSIVjkas d s foÙkh; fooj.kks a dh y[s kk ijh{kk ugh a dh Fkh ftuds foÙkh; fooj.kka s eas 2]07]15]02]383@& #- dh dqy ifjlaifÙk;k a vkSj foÙkh; fooj.kka s ds vuqlkj 3]37]91]965@& #- dk dyq jktLo n’kkZ;k x;k gSA bu {ks=h; ifj”knkas d s foÙkh; fooj.kks a dh y[s kk ijh{kk] lacaf/kr {k=s h; ifj”knkas }kjk fu;qDr vU; ys[kk ijh{kdks a }kjk dh xbZ gS vkSj bu vf/kdka’k pSIVjkas d s foÙkh; fooj.kka s dh y[s kk ijh{kk] ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 d s fofu;e 133 ds vuqlkj vkSj baLVhV~;wV] ftldh fjikVs Z izca/ku }kjk ges a izLrqr dh xbZ gS] d s pSIVj mi fu;eka s d s DykWt 26 ds vuqlkj pSIVjkas d s ‘kklh fudk;kas }kjk fu;qDr ykxr y[s kkdkjksa }kjk y[s kk ijh{kk dh xbZ gS vkSj foÙkh; fooj.kks a ij gekjh jk;] tgk a rd ;g bu {ks=h; ifj”knkas vkSj pSIVjka s d s laca/k es a ‘kkfey /kujkf’k vkSj izdVu d s laca/k eas gS vkSj gekjh jk;] tgka rd bu mijksDr ifj”knkas vkSj pSIVjksa d s laca/k eas ‘kkfey /kujkf’k vkSj izdVu d s laca/k eas gS] Øe’k% vU; ys[kk ijh{kdksa vkSj ykxr ys[kkdkjka s dh fjikVs Z ij gh vk/kkfjr gSA ¼[k½ geus ;gk a ,d pSIVj ds foÙkh; fooj.kka s dh y[s kk ijh{kk ugh a dh gS] vkSj tks izca/ku }kjk izekf.kr djds ges a izLrqr fd, x, gSa rFkk foÙkh; fooj.kka s ij gekjh jk;] tgk a rd ;g bu pSIVjkas eas ‘kkfey dh xbZ /kujkf’k vkSj izdVu ds laca/k eas gSA gekjh jk; eas vkSj izca/ku }kjk ges a nh xbZ lwpuk vkjS Li”Vhdj.kks a d s vuqlkj ;s foRrh; fooj.k] tlS k fd izca/ku }kjk izekf.kr fd;k x;k gS] baLVhV;~ wV d s lexz foRrh; fooj.kka s d s izlax eas egRoiw.kZ ugh a gSA ¼x½ baLVhV;~ wV ds bl o”k Z d s fy, foÙkh; fooj.kka s d s mUuhl pSIVjks a d s foÙkh; fooj.k ‘kkfey ugha gSa] D;kafsd mudh vkSj dkbZ Hkh foÙkh; fooj.k izkIr ugha gq, gSaA ¼?k½ baLVhV;~ wV ds bl o”k Z d s fy, foÙkh; fooj.kks a eas bdgÙkj pSIVj ‘kkfey gSa] ftudh y[s kk ijh{kk ykxr y[s kkdkjksa }kjk dh xbZ FkhA mijkDs r foÙkh; fooj.kka s ij gekjh jk; vkSj uhps nh xbZ vU; dkuwuh vis{kkvka s ij gekjh fjikVs Z] fd, x, dk;Z ij gekjh fuHkjZ rk vkSj vU; y[s kk ijh{kdks a vkSj ykxr y[s kkvks]a tSlk Hkh ekeyk gks] dh fjikVs ksZa rFkk izca/ku }kjk izekf.kr foÙkh; fooj.kka s ds laca/k eas mijksDr ekeyka s ij la’kksf/kr ugh a dh xbZ gSA 2- ,u vkbZ vkj lh d s laca/k eas] tSlk fd y[s kkvka s dh fVIif.k;kas eas izdV fd;k x;k gS % & d½ efanj ekxZ] fnYyh es a iM+h fu;r laifÙk;ks a dk lR;kiu fookn ds dkj.k laHko ugh a Fkk vkSj ekeyk ifV;kyk gkml dksV Z esa U;k;k/khu FkkA bu laifÙk;ks a dh gkfu d s fy, le; lhek d s vuqlkj eYw ;gzkl ‘kYq dks a d s vykok] eafnj ekxZ] fnYyh ifjlj eas iM+h fu;r ifjlaifÙk;ka s d s laca/k eas dksb Z izko/kku ugh a fd;k x;k gSA ¼foÙkh; fooj.kks a d s dh fVIif.k;kas dh fVIi.kh la- 8

(iv) ¼p½ ns[ks½aA [k½ tuojh] 2012 ls vkb Z lh MCY;w , dk uke vkb Z lh , vkb Z gks x;k FkkA lkof/k tek fjdkMZ eas vkb Z lh MC;y w , vkb Z ls vkb Z lh , vkb Z ¼,u vkb Z vkj lh½ uke cnyus d s fy, db Z vuqLekjdkas d s ckn Hkh dksb Z vko’;d mik; ugha fd, x, gSaA ¼foÙkh; fooj.kka ss dh fVIif.k;kas dh fVIi.kh la- 8 (iv) ¼N½ ns[ksa½A 3- t;iqj pSIVj ds laca/k eas] tSlk fd pSIVj ds y[s kkijh{kd us lwfpr fd;k gS] 14]353@& #- dk _.k o vfxze gokb Z vkSj jsy fdjk, es a varj d s laca/k eas lnL; ls vHkh izkIr ugh a gqvk gS] ftl s e[q ;ky; }kjk o”k Z 2014&15 eas jk”Vªh; ykxr lEesyu d s fy, gSnjkckn ds fy, ;k=k gsrq vf/kÑr ugh a fd;k x;k gSA 4- fuos’k ¼tks baLVhV;~ wV d s uke ls /kkfjr ugha gS½ & d½ vkb Z lh , vkb Z dh fnokyk is’kos j ,taslh eas fuos’kka s eas 10 #- izR;sd d s 6 ‘k;s j ‘kkfey gSa] tks baLVhV;~ wV d s uke ls /kkfjr ugh a gSa cfYd vkb Z lh , vkbZ d s ukfefr;kas d s ukeka s ls gSaA [k½ vkb Z lh ,e , es a fuos’k & iathdj.k eYw ;kda udrk Z laxBu eas 10 #- izR;sd dk ,d ‘ks;j ‘kkfey gS] tks baLVhV~;wV d s uke ls /kkfjr ugh a gS] cfYd vkb Z lh , vkb Z d s ukfefr;kas ds ukeka s ls gSA 5- fnYyh dk;kyZ ; lfgr e[q ;ky; dh lEifÙk] la;a= vkSj midj.kka s dk o”k Z ds nkSjku izca/ku }kjk HkkSfrd lR;kiu ugha fd;k x;k gS yfsdu pj.kc) lR;kiu dk;ZØe d s vuqlkj foxr o”k Z eas lR;kiu fd;k x;k Fkk vkSj bldh okLrfod x.kuk eas tfVyrk vkSj ifjlaifÙk;ka s dh izÑfr dks ns[krs gq, bls mfpr ik;k x;k gSA 6- e[q ;ky; d s laca/k esa] vkbZ Mh ch vkbZ laforj.k [kkrk la- 1270102000001281 ¼,LIyus sM czkpa ½ ds cSad feyku fooj.k eas ‘k”sk vkda M+ksa

d s :i eas fcuk fooj.k d s vxy s ekg eas tek d s :i eas 7]28]416-04 #- dh jkf’k ‘kkfey gSA 7- iwoh Z {k=s h; ifj”kn~ ¼bZ vkb Z vkj lh½ d s laca/k eas] tSlk fd lacaf/kr ys[kkijh{kd }kjk lwfpr fd;k x;k gS vkSj ys[kkvka s d s laca/k esa fVIif.k;kas ls Hkh Li”V gS] fnukad 31-03-2022 dh fLFkfr ds vuqlkj 6]46]295@& #- dk Vh Mh ,l izkI; gS] tks dh okLrfod Vh Mh ,l izek.k i=ka s d s lkFk lkFk vk; d s ikVs Zy ls foHkkx eas okLrfod tek d s lanHk Z eas iw.k Z feyku fd, tkus d s v/;/khu gSA ¼foÙkh;

fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 8 (iv) ¼M½ ns[ksa½A[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 8- e[q ;ky; dh cfg;ka s d s vuqlkj vU; vfxze esa] ,e lh ,] Hkkjr ljdkj }kjk vuqefr u fn, tkus d s dkj.k iwoZ ifj”kn lnL;kas ls cdk;k 1]36]097@& #- ‘kkfey gSa vkSj orZeku eas U;k;k/khu gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh la- 6 ns[ks½aA vU; fu;ked vis{kkvka s ij fjikVs Z mijkDs r iSjk eas gekjh flQkfj’kks a ds vykok ge ;g fjikVs Z djrs gSa fd % & d- ;gk amijkDsr ;kXs; jk; iSjk d sfy, vk/kkj eas fofufnZ”V ekeyka sds izHkkokas d svykok] geus lHkh lwpuk vkSj Li”Vhdj.k dh ekax dh gS vkSj izkIr fd, gSa] tks gekjh tkudkjh rFkk fo’okl d s vuqlkj] dNq NkVs s pSIVjkas dks NkMs +dj] gekjh y[s kk ijh{kk d s iz;kts u ls vko’;d FksA [k- ;kXs; jk; iSjk ds fy, ;gka Åij vk/kkj eas] of.kZr ekeyka sd sizHkkoks ad svykok] gekjh jk; eas ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 d s vuqlkj visf{kr mfpr y[s kk cfg;ka s dks baLVhV;~ wV }kjk j[kk x;k gS] tks mu cfg;ka s dh gekjh tkap ls izrhr gksrk gS vkSj gekjh y[s kk ijh{kk d s iz;kts u ls i;kZIr fjVuZ vU; ekeyks ad siSjk 1 d slkFk ifBr ,sl s {k=s ka s vkSj pSIVjks a ls izkIr gq, gSA x- baLVhV;~ wV dh {ks=h; ifj”knkas vkSj pSIVjkas d s foÙkh; fooj.kks a ij fjiksV Z dh lacaf/kr {k=s ka s vkSj pSIVjks a d s vU; ys[kk ijh{kdks a vkSj ykxr y[s kkdkjksa }kjk y[s kk ijh{kk dh xbZ gS] tSlk fd ges a izkIr gqvk gS] vkSj bl fjikVs Z dks rS;kj djus eas leqfpr fopkj fd;k x;k gSA ?k- baLVhV;~ wV dk rqyu i=] vk; vkSj O;; dk fooj.k rFkk udn izokg fooj.k] ftu ij bl fjikVs Z eas fopkj fd;k x;k gS] y[s kk cfg;ka s d s vuqlkj gSA Ñr]s js ,aM js pkVMZ vdkmaVasV ¼QeZ iathdj.k la- 301072bZ½ LFkku % dksydrk] fnukda % 11 flracj] 2022 ¼vk’kh”k dqekj e[q kkis k/;k;½ Hkkxhnkj lnL; la- 056359 ¼;w Mh vkb Z ,u 22056359,,lvksVhvkb,Z p2700½ dkSf'kd cSuthZ] lfpo [ADVT.III/4/vlk-/292/2022-23 n baLVhV~;wV vkWQ dkWLV vdkmVa saV~l vkWQ bafM;k fnukad 31 ekpZ] 2022 dh fLFkfr ds vuqlkj rqyu i= 31 ekpZ] 2021 dh fLFkfr fVIi.kh 31 ekpZ] 2022 dh fLFkfr ds ds vuqlkj fooj.k vuqlkj #- #- # - fuf/k;ks a ds lzksr baLVhV+;wV fuf/k % 3,528,660,115 lkekU; fuf/k (1) 3,898,048,503 1,270,179 deZpkjh minku fuf/k (2) 1,296,391 11,935,319 fofo/k iqjLdkj fuf/k (3) 12,419,397 50,457,717 vU; fuf/k (4) 50,358,461 385,611,482 vU; ns;rk,a (5) 660,397,676 16,381,951 izko/kku (6) 18,193,871 3,994,316,763 dqy 4,640,714,299 fuf/k;ks a dk mi;kxs xSj&pkyw ifjlaifÙk;ka 629,876,902 d) laifÙk] la;a= vkjS miLdj (7) 638,602,275 638,602,27 5 1,156,523 [k) vewrZ ifjlaifÙk;ka (7) 877,286 877,286 64,400,406 iwta hxr dk;Z izxfr ij 61,647,997 111,151,147 fuo’s k (8) 111,151,14712 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] pkyw ifjlaifÙk;ka 9,215,300 oLrq lwfp;ka (9) 6,541,171 127,600,355 O;kikj izkI; jkf’k (10) 146,562,241 2,964,339,929 udnh vkjS udnh lerqY; (11) 3,623,496,715 86,576,201 _.k vkjS vfxze jkf’k;ka (12 ) 51,835,467 3,828,435,594 3,187,731,785 3,994,316,763 dqy 4,640,714,299 egRoiw.k Z ys[kkadu uhfr;kas vkSj ys[kkvkas ij fVIif.k;ka (20) layXu fVIif.k;ka 1&20 foÙkh; fooj.kks a dk vfHkUu Hkkx gaS ;g blh rkjh[k dh gekjh fjikVs Z es a mfYyf[kr rqyu i= gSA Ñrs js ,aM js pkVZM Z vdkmaVsVa ~l QeZ iathdj.k la- % 301072bZ lh,e, vuZc pØorhZ lh,e, dkSf’kd cuth funs’kd & foÙk lfpo vk’kh”k dqekj eq[kksik/;;k; lh,e, fotsUnz ‘kekZ lh,e, ih jkt w v¸;j Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 056359 LFkku % dkys dkrk fnukda % n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k fnukad 31 ekpZ] 2022 dks lekIr o”kZ ds fy, vk; vkSj O;; dk fooj.k 31 ekpZ] 2021 dks fooj.k fVIi.kh 31 ekoZ] 2022 dks lekIr o”k Z d s fy, lekIr o”k Z d s fy, #- #- vk; :

41,492,244 lnL;rk ,oa vU; ‘kYq d (13) 51,875,687 801,488,797 f’k{k.k ,oa vU; ‘kYq d (14) 1,317,886,952 157,093,010 ijh{kk ,oa vU; ‘kYq d (15) 183,470,371 2,586,999 lh ih Mh ,oa vU; dk;dZ ze ‘kYq d 5,644,459 304,020 foKkiu lfgr if=dk dk va’knku 306,651 76,345 izdk’ku dh fcdzh 571,934 167,704,452 C;kt 172,795,107 6,882,627 vU; vk; 5,510,701 1,177,628,494 dqy% 1,738,061,862 O;;% 295,083,924 LFkkiuk O;; (16) 309,478,981 132,352,795 dk;kyZ ; O;; (17) 126,731,451 1,842,372 lkfaof/kd ys[kk ijh{kk ‘kYq d ¼fVIi.kh %7½ 1,974,216 5,784,498 ;k=k ,oa okgu 9,610,735 89,625,246 ijh{kk O;; (18) 298,326,542 10,455,464 ifj”kn~ ,oa lfefr dh cSBdks a dk O;; 22,123,043 102,587 fVªC;wuy lfgr pquko dk [kpZ - 8,003,945 if=dk O;; 9,708,968 9,180,183 fons’kh fudk;kas dks lnL;rk va’knku 10,495,091[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 22,036 lEeys u ,oa varjk”ZVªh; cSBda s -

(19) 4,499,886 lh- ih- Mh- rduhdh dkS’ky fodkl ,oa vU; dk;ØZ e O;; 11,016,662 2,738,377 O;kolkf;d fodkl O;; 4,601,916 239,669,959 dksfpax O;; 382,461,999 48,858,662 v/;;u lkefxz;kas ,oa fooj.kh dh [kir 53,872,549 877,604 izdk’ku LVkWd dh [kir 762,568 865,573 oLrq lwfp;k a vkSj v’kks/; _.k cV~V s [kkrk 4,638,467 - ,e ch ,Q eas Hkkxhnkjh 9,315,346 52,139,398 eYw ;gzkl vkSj ifj’kks/ku 48,848,828 25,799,000 ih ,e d;s lZ Q.M eas nku - 927,901,509 dqy 1,303,967,362 249,726,985 O;; ls vf/kd vk; gksu s ds dkj.k ‘ks”k jkf’k 434,094,500 11,909,239 vof/k iwoZ lek;kts u ¼fuoy½ (19d) 18,179,441 237,817,746 ljIyl ‘k”sk jgus ij lkekU; fuf/k eas varfjr 415,915,059 layXu fVIif.k;k a 1&20 foÙkh; fooj.kka s dk vfHkUu Hkkx gSa (20) ;g blh rkjh[k dh gekjh fjikVs Z eas mfYyf[kr vk; vkSj O;; fooj.k gSA Ñr s js ,aM js pkVZMZ vdkmaVasVl~ QeZ iathdj.k la- % 301072 bZ lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foÙk lfpo vk’kh”k deq kj e[q kksik/;;k; lh,e, fotUsnz ‘kekZ lh,e, ih jkt w v¸;j Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 056359

LFkku : dksydrk fnukda : n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k fnukad 31 ekpZ] 2022 dks lekIr o”kZ ds fy, udn ioz kg fooj.k 31 ekpZ] 2021 dks 31 ekoZ] 20 22 dks 31 ekoZ] 2022 dks lekIr o”k Z d s fy, lekIr o”k Z d s fy, lekIr o”k Z d s fy, fooj.k #- #- #- d. izpkyu fØ;kdykika s ls udnh izokg 237,817,746 djk/ku ls iwoZ vf/k’k”sk ,oa vlk/kkj.k en 415,915,059 fuEufyf[kr ds fy, lek;kstu : - 52,139,398 eYw ;gzkl vkSj ifj’kks/ku 48,848,828 289,957,144 dk;’Z khy iwta h ifjorZu ls iwoZ izpkyu vf/k’k”sk 464,763,887 dk;’Z khy iwta h ifjorZuks a ds fy, lek;kstu 17,603,513 pky w nsunkfj;ka s eas o`f)@ ¼deh½ 276,598,114 (11,907,556) pky w ifjlaifRr;kas eas ¼o`f)½@ deh 18,452,977 5,695,957 295,051,091 295,653,101 izpkyu fØ;kdykiks a ls fuoy udnh ¼d½ 759,814,978 [k- fuos’k fØ;kdykiks a ls udnh izokg 36,467,761 lh MCY;w vkb Z ih lfgr laifRr] la;a= vkSj miLdj es a (5,693,727) ifjorZu14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]

(397) fuos’k eas deh 36,467,364 fuos’k fØ;kdykiks a ls fuoy udnh ¼[k½ (5,693,727) x- foÙkh; fØ;kdykika s ls udnh izokg (37,155,451) fuf/k ‘k”sk eas ifjorZu (94,964,465) (37,155,451) foÙkh; fØ;kdykiks a ls fuoy udnh ¼x½ (94,964,465) 294,965,014 udnh vkSj udnh lerqY; eas fuoy o`f) (d+[k+x) 659,156,786 2,669,374,915 tksMa s+ & vof/k d s vkjaHk eas udnh vkSj udnh lerYq ; 2,964,339,929 2,964,339,929 vof/k ds var eas udnh vkSj udnh lerqY; 3,623,496,715 fViif.k;k a:- i. mijksDr udnh izokg fooj.k]^udnh izokg fooj.k^ d s l aca/k eas y[s kkadu ekud , ,l% & 3 eas ;Fkkfu/kkZfjr ^vizR;{k i)fr* d s rgr rS;kj fd;k x;k gSA ii. udnh vkjS udnh leryq ; eas ‘kkfey gS :

1,213,355 gkFk eas udnh 1,236,250 184,614,031 cSad eas ‘ks”k % pkyw [kkrk 241,208,610 82,996,593 cSad eas ‘ks”k % cpr [kkrk 110,758,360 2,695,515,950 lkoa f/k tek 3,270,293,495 2,964,339,929 3,623,496,715 ;g blh rkjh[k dh gekjh fji kVs Z eas mfYyf[kr udn izokg fooj.k gSA Ñr s js ,aM js pkVZMZ vdkmaVasVl~ QeZ iathdj.k la- % 301072 bZ lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foÙk lfpo vk’kh”k deq kj e[q kksik/;;k; lh,e, fotUsnz ‘kekZ lh,e, ih jkt w v¸;j Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 056359

LFkku : dksydrk fnukad : n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- .1 : lkekU; fuf/k 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 3,288,267,556 foxr ys[kkvksa d s vuqlkj ‘k”sk 3,528,660,115 tksM+s :

6,001,602 i) psIVj dh Hkfwe vkSj Hkou dk iwta hdj.k - 3,294,269,158 3,528,660,115 3,294,269,158 3,528,660,115 6,001,602 ?kVk,a & gSnjkckn Hkou ds fy, lek;kts u - - ?kVk,a & lnL;ks a dh fgrdkjh fuf/k esa varj.k ¼fVIi.kh & 11½ 50,000,000 240,000 ?kVk,a & xzsP;qVh vkSj vodk’k udnhdj.k -[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 2,814,813 tksM +s % izos’k ‘kYq d ¼lnL;½ 3,473,329 3,290,842,369 3,482,133,444 tksM +s % layXu vk; vkSj O;; fooj.k d s vuqlkj o”kZ ds fy, vf/k’k”sk 237,817,746 415,915,059 3,528,660,115 dqy 3,898,048,503 fVIi.kh la- 2 :

deZpkjh minku fuf/k 31 ekpZ] 2021 dh fLFkfr ds vuqlkj 31 ekpZ] 2022 dh fooj.k fLFkfr d s vuqlkj #- #- 1,361,970 foxr ys[kk ds vuqlkj ‘k”sk 1,270,179 1,885,132 tksM +s % o”k Z ds fy, va’knku - 3,247,102 1,270,179 43,910 tksMa+ s % o”k Z ds fy, fuf/k dh lkof/k tek ij vftrZ C;kt 26,212 2,005,763 ?kVk,a % fd;k x;k Hkqxrku - 15,070 ?kVk,a % o”k Z ds nkSjku xzsP;qVh fuf/k eas varfjr - 1,270,179 1,296,391 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.k la- 3 fofo/k iqjLdkj fuf/k 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 10,590,087 fiNy s rqyu i= d s vuqlkj ‘k”sk 11,935,319 1,096,918 tksM +s % o”k Z ds nkSjku o`f) 50,532 306,653 tksM +s % o”k Z ds nkSjku gqb Z vk; 500,721 (58,339) ?kVk,a % iqjLdkj dh ykxr (67,175) 11,935,319 12,419,397 fVIi.kh la- 4 :

vU; fuf/k 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 545,277 Hkou fuf/k 3,648,862 3,459,322 iqLrdky; fuf/k 1,037,929 46,453,118 fofo/k fuf/k 45,671,670 50,457,717 50,358,461 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la-. 5 :

orZeku ns;rk,a 31 ekpZ] 2021 dh fLFkfr ds 31 ekpZ] 2022 dh vuqlkj fooj.k fLFkfr d s vuqlkj #- #-16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 3,253,256 ykbczsjh tek 1,647,884 52,934,912 O;kikj izkI; jkf’k 63,862,927 155,530,383 {k=s h; ifj”knkas ,oa pSIVjkas d s ikl pky w [kkrk 204,109,425 168,369,569 vU; nus nkfj;ka 330,514,277 1,870 lnL;ks a dh fgrdkjh fuf/k dk s Hkqxrku ¼fVIi.kh & 11½ 50,067,500 5,521,492 Vh Mh ,l Hkqxrku 10,195,663 385,611,482 dqy 660,397,676 fVIi.kh la- 6 :

izko/kku 31 ekpZ] 2021 dh fLFkfr 31 ekpZ] 2022 dh ds vuqlkj fooj.k fLFkfr d s vulq kj #- #- 16,381,951 izko/kku 18,193,871 16,381,951 dqy 18,193,871 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.k ds Hkkx Lo:i fVIif.k;ka fVIi.kh la- 7 laifÙk] la;a= vkSj miLdj ,oa vewr Z ifjlaifÙk;ka l eYw;gz f ifjl- 01.04.202 vof/k ds ?kVk,a dvof/k ds 31.03.2 01.04. o"kZ kzl @ tksM+as@ 31.03.2022 31.03. u 31.03.2021 aifÙk;ks a 1 dks izkjafHkd nkSjku o`f) nkSjku ydh fcØh 022 dh 2021 ds ifj’kks?kVk,a o”kZ ds rd 2022 o Ds vuqlkj dk ykxr @ l ek;kstu fLFkfr rd fy, /ku nkSjku ds y fooj.k # # C # # # # eYw;gkzl # vu #qlkj # d- foiofjjl.ek ifÙk] la;a= v-kjS miLdj - y - - - - lek;kstu - - C - ÝhgkYsM 160,793,820 37,771,66 8 k 198,565,48 8 - - - 198,565,48 8 y 160,793 ,820 H k wfe W kW yht 64,763 ,988 (279,48d7) 64,484,501 9,685,956 832,057 - 10,518,013 53,966,488 d 55,078,032 gkYs M HÝkwfheg kYsM 710,284,247 12,040,484 (261,310) 722,063,421 387,204,334 32,972,544 (189, 419,987,352 302,076,069 323,079,913 H k ou 52 6) QuhZpj 86,011,183 4,413,441 90,424,624 46,174,825 4,184,352 1,015, 51,375,083 39,049,541 39,836,358 v kjS 906 fiQqLrfVdXalky 12,003,814 298,386 12,302,200 11,395,032 286,791 148, 11,830,698 471,502 608,782 ; dh 8 75 idqLkr;dkZysa ; 95,777,866 3,329,831 99,107,697 62,574,297 5,390,798 942, 68,907,541 30,200,156 33,203,569 m iLdj 4 46 tsujsVlZ 16,066 ,145 (7,582) 16,058,563 10,532,967 835,324 33, 11,402,165 4,656,398 5,533,178 874 fy¶V 14,163,133 5,316 14,168,449 9,284,154 732,644 10,016,798 4,151,651 4,878,979 ekVs j 500 ,621 (3,682) 496,939 453,381 7,086 (3, 456,785 40,154 47,240 dkj 68 daI;wVj 62,206,806 3,4 71,873 65,678,679 55,389,775 3,124,584 1,7329), 60,253,851 5,424,828 6,817,031 492 lkbfdy 8,368 8,368 8,368 - - 8,368 - - dqqy d1 ,222,579,991 61,330,999 (552,061) 1,283,358,929 592,703,089 48,366,180 3,687, 644,756,65 638,602,275 629,876,902 385 4 [k- vewrZ ifjlaifÙ kl;kkW¶a Vos; 41,933,074 223,906 42,156,980 40,776,551 482,648 20, 41,279,69 877,286 1,156,523 j 495 4 dqy [k 41,933,074 223,906 - 42,156,980 40,776,551 482,648 20, 41,279,69 877,286 1,156,523 495 4 ldy 1,264,51 61,554,905 (552,061) 1,325,515,909 633,479,640 48,848,828 3,707,880 686,036,348 639,479,561 631,033,425 ;fokxsxr 31,,026535, 76 13,547,704 (2,488,626) 1,264,513, 586,813,742 52,139,398 (5,473,500) 633,479,640 631,033,425 o”kZ 6,691 065 iwta hxr dk;Z izxfr ij 64,400,406 7,388,134 10,140,543 61,647,99 61,647,997 64,400,406[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la. 8 :

xSj&m)`r fusos’k ¼ykxr ij½ 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- lgdkjh U;kl d s ‘ks;j :

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

oLrqlwfp;k a 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fLFkfr ds fooj.k fLFkfr d s vuqlkj vuqlkj #- #- #- 2,648,183 - izdk’ku LVkWd 2,131,267 5,765 - isij LVkWd - 5,079,538 - foojf.kdk LVkWd lfgr v/;;u lkexzh 2,519,016 1,481,814 - vU; lkexzh dk LVkWd 1,890,888 9,215,300 6,541,171 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 10 :

O;kikj vkSj vU; izkI; jkf’k;ka ¼vizfrHkfwrr] vPNh ekuh xbZ½ 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fLFkfr fooj.k fLFkfr d s vuqlkj ds vuqlkj #- #- #- 30,411,085 O;kikj izkI; jkf’k 25,830,381 97,189,270 vU; ikzI; jkf’k 120,731,860 127,600,355 146,562,241 fVIi.kh la- 11 :

udnh vkSj udnh lerqY;

31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fLFkfr fooj.k fLFkfr d s vuqlkj ds vuqlkj #- #- #- udnh vkSj udnh lerqY; % 1,213,355 udnh gkFk ea s 1,236,25018 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vuqlwfpr cSadks a ds ikl ‘k”sk % 184,614,031 pky w [kkrs eas 241,208,610 82,996,593 cpr [kkr s eas 110,758,360 2,695,515,950 cSadks a ds ikl lkof/k tek % 3,270,293,495 2,964,339,929 3,623,496,715 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 12 :

_.k vkSj vfxze jkf’k;ka ¼vizfrHkfwrr] vPNh ekuh xbZ½ 31 ekpZ] 2021 dh 31 ekpZ] 2022 dh fLFkfr d s vuqlkj fooj.k fLFkfr d s vuqlkj #- #- 19,097,163 vU; vfxze jkf’k;ka 14,494,099 615,295 deZpkfj;ka s dks R;kSgkj vfxze 434,903 40,525,592 Vh Mh ,l ikzI; jkf’k 28,600,815 20,225,669 iwoZ iznÙk [kpZ 1,699,384 6,112,482 tek 6,606,266 86,576,201 51,835,467 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 13 :

lnL;rk vkjS vU; ‘kYq d :

31 ekpZ] 2021 dks 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 32,485,201 okf”kdZ lnL;rk ‘kYq d 42,611,984 8,712,905 lnL;ks a dk is’kos j izek.k i= ‘kYq d 8,934,180 74,070 lnL;ks a dh f’kdk;r @ cgkyh ‘kYq d@ ukekda u ‘kYq d 34,500 191,103 lnL;rk vkjS izek.k i= ‘kYq d & vkb Z ,e , ¼;w ,l ,½ 248,636 28,965 csgrj fLFkfr izek.k i= 46,387 41,492,244 51,875,687 fVIi.kh la- 14 :

f’k{k.k vkSj vU; ‘kYq d :

31 ekpZ] 2021 dks 31 ekpZ] 20202 dk s lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 39,332,295 Nk= iathdj.k ‘kYq d 24,962,200 240,000 O;kogkfjd ifz’k{k.k iathdj.k ‘kYq d 2,548,750 4,225,000 O;kogkfjd ifz’k{k.k@ fo”k; NwV ‘kqYd 16,110,000[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 716,001,424 f’k{k.k ‘kYq d 1,214,006,134 34,702,200 dSV dkslZ vk; 55,115,220 1,865,000 dksfpax iwjh djus laca/kh izek.k i= dk iqu% oS/khdj.k ‘kYq d 2,234,040 1,074,918 foojf.kdk dh fcØh 2,547,893 4,047,460 v/;;u ukVs ~l dh fcØh 362,715 500 Mkd] dksfpax] iquoZS/khdj.k ,oa u, fljs ls Qkeks± dh fcdzh - 801,488,797 1,317,886,952 fVIi.kh la- 15 :

ijh{kk vkSj vU; ‘kYq d :

31 ekpZ] 2021 dks 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 157,093,010 ijh{kk ‘kYq d 181,028,921 - mÙkj i=ks a dh tkap d s fy, ‘kYq d 2,441,450 157,093,010 dqy 183,470,371 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 16 :

LFkkiuk O;;

31 ekpZ] 2021 dks 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 252,018,346 osru vkSj HkÙks 263,865,987 3,288,945 deZpkjh xzsP;qVh QMa ds fy, fu;kDs rk dk va’knku 5,222,872 23,858,818 deZpkjh Hkfo”; fuf/k d s fy, fu;kDs rk dk va’knku 23,191,309 1,600 deZpkjh fgrdkjh fuf/k d s fy, fu;ksDrk dk va’knku 1,692 2,214,569 deZpkjh vodk’k udnhdj.k d s fy, fu;kDs rk dk va’knku 4,614,778 3,309,753 deZpkjh vodk’k udnhdj.k&fo|eku 2,672,212 7,444,220 fpfdRlk O;; 7,357,032 519,767 deZpkfj;ka s dks NqV~Vh ;k=k HkRrk 601,693 1,371,347 vkj ih ,Q lh iz’kklu vkSj bZ Mh ,y vkb Z fujh{k.k izHkkj 1,643,425 1,056,559 izf'k{k.k vkSj fodkl ¼,p vkj Mh½ 307,981 295,083,924 309,478,98120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 17 :

dk;kyZ ; O;;

31 ekpZ] 2021 dks lekIr 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k o”k Z d s fy, #- #- 5,208,198 enq z.k ,oa y[s ku lkexzh 5,916,138 6,613,269 Mkd] rkj] nwjHkk”k vkSj QSDl 6,064,355 1,370,599 vkra fjd y[s kk ijh{kk ‘kYq d 1,849,910 6,211,070 fo|qr iHzkkj 7,773,294 108,920 tusjsVj O;; 309,757 1,589,984 njs a vkSj dj 2,865,168 461,739 chek 320,933 9,295,187 ejEer vkSj j[k&j[kko 14,049,949 940,310 dkj O;; 1,041,444 7,820 tekurh tek jkf’k ij C;kt 8,530 12,023,159 fof/kd izHkkj 9,895,898 325,730 cSad izHkkj 563,268 9,513,470 dIa;Vw j j[kj[kko O;; 5,707,808 1,652,660 tu laidZ O;; 2,107,604 3,130,829 ns[kjs[k laca/kh O;; 3,305,567 403,552 iqLrd ,oa if=dk,a 446,685 1,287 izfrfuf/k ‘kYq d 54,979 456,500 jkti= vf/klwpuk 180,000 1,272,468 deZpkjh dY;k.k 1,747,931 8,386,325 fdjk;k 8,060,329 57,588,032 iz'kklfud izHkkj 49,142,746 5,791,687 fofo/k O;; 5,319,158 132,352,795 126,731,451 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 18 :

ijh{kk O;;

31 ekpZ] 2021 dks 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 14,984,419 ijh{kk O;; 11,066,016 25,903,246 ijh{kd dk ikfjJfed 38,375,930 47,202,834 Ikjh{kk dUsnz O;; 246,666,852 1,319,302 ekSf[kd dksfpax fon++;kfFk;Z ks a d s fy, ijh{kk O;; 828,746 215,445 iqjLdkj ,oa iqjLdkj forj.k O;; 1,388,998 89,625,246 298,326,542[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 fVIi.kh la- 19 :

lh ih Mh dk;ZØe O;; ,oa rduhdh dkS’ky 31 ekpZ] 2021 dks 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 290,574 lhihMh O;; 161,847 186,517 Ikfj;kts uk O;; - 100,000 lokZRsre pSIVj ijq Ldkj lfgr jk”Vzh; iqjLdkj 151,898 560,485 {k=s h; ykxr@jk”Vzh; lEesyu O;; 3,618,192 2,699,977 lhihMh O;;-+& vkjlh@pSIVj 5,401,208 662,333 rduhdh dkS’ky fodkl 1,683,517 4,499,886 11,016,662 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foÙkh; fooj.kka s d s Hkkx Lo:i fVIif.k;k a ¼tkjh½ fVIi.kh la- 19d :

vof/k iwoZ lek;kstu 31 ekpZ] 2021 dks lekIr 31 ekpZ] 2022 dks lekIr o”k Z d s fy, fooj.k o”k Z d s fy, #- #- vof/k iwoZ vk; - e[q ;ky; 123,930 117,281 bZ vkb Z vkj lh 327,026 - ,u vkbZ vkj lh 455,528 233,760 MCY;w vkb Z vkj lh d s pSIVj 329,000 218,900 ,l vkbZ vkj lh d s pSIVj 179,671 370,150 ,u vkbZ vkj lh d s pSIVj 62,163 940,091 dqy ¼d½ 1,477,318 vof/k iwoZ O;;

12,313,836 e[q ;ky; 9,483,394 81,521 MCY;w vkb Z vkj lh 7,613,745 97,622 bZ vkb Z vkj lh 3,100 163,014 ,u vkbZ vkj lh 992,910 68,237 MCY;w vkb Z vkj lh d s pSIVj 1,383,484 163,100 ,l vkb Z vkj lh d s pSIVj 141,679 - bZ vkb Z vkj lh ds pSIVj 17,733 (38,000) ,u vkbZ vkj lh d s pSIVj 20,714 12,849,330 dqy ¼[k½ 19,656,759 11,909,239 vof/k iwoZ lek;kstu ¼fuoy½ (d&[k) 18,179,441 baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 egRoiw.kZ ys[kkda u uhfr;ks a vkSj y[s kkvks a ij fVIif.k;ka d- egRoiw.kZ ys[kkda u uhfr;ka foÙkh; fooj.kka s dks rS;kj djus d s fy, vk/kkj22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] foÙkh; fooj.kks a dks lkekU;r% lger y[s kkadu fl)karks]a ykxw y[s kkadu ekudka s vkSj ykxr rFkk lade Z y[s kkadkj vf/kfu;e] 1959 ds ;Fkkla’kksf/kr laxr izko/kkukas d s vuqlkj rS;kj fd;k x;k gSA foÙkh; fooj.kka s dks ykHkdkjh laLFkk ds laca/k es a ,sfrgkfld ykxr ijaijk d s rgr vkSj tc rd vU;Fkk u dgk x;k gks] okLrfod vk/kkj ij rS;kj fd;k x;k gSA lesdu dk vk/kkj e[q ;ky; ¼dksydrk½] ubZ fnYyh dk;kyZ ;] bldh {k=s h; ifj”knkas rFkk pSIVjks a d s foÙkh; fooj.kka s dks leLr ize[q k bUVªk&xzqi ‘k”sk] bUVªk&xzqi yus &nsuks a vkSj ifj.kkeh vizkIr ljIyl@ ¼?kkVs½ dk s fudkydj ifjlaifÙk;ks a vkSj ns;rkvks a dh leku enks a dks iw.k Z :i ls ‘kkfey djd s lefsdr fd;k x;k gSA vis{kkuqlkj vko’;d lek;kstu fd, x, gSaA vkdyukas dk mi;kxs foRrh; fooj.kks a dks rS;kj djus eas izca/ku dks] o”k Z d s fy, lwfpr dh xbZ ifjlaifÙk;ks a vkSj ns;rkvks a rFkk lwfpr dh xbZ vk; vkSj O;;

dh jkf’k eas vkdyu vkSj vuqeku djus visf{kr gksrs gSaA izca/ku dk ;g fo’okl gS fd foRrh; fooj.kka s dk s rS;kj djus eas iz;qDr vuqeku foosdiw.k Z vkSj rdlZ axr gksrs gSaA ftl vof/k;kas eas ifj.kke dh tkudkjh feyrh gS@ dk;kfZUor fd, tkrs gSa] ml vof/k es a okLrfod ifj.kkeks a vkSj vuqekukas d s chp vuqeku vkSj varj l s okLrfod ifj.kke fHkUu gk s ldrs gSaA jktLo ekU;rk izos’k ‘kYq d lnL;ks a ls izkIr izos’k ‘kYq d dks lkekU; fuf/k eas tek fd;k x;k gSA iathdj.k ‘kYq d Nk«kks a ls izkIr iathdj.k ‘kYq d dks Nk«k dk iathdj.k gksrs gh jktLo vk; d s :i eas ekU; fd;k x;k gSA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ jktLo ekU;rk baLVhV;~ wV fuEufyf[kr d s vk/kkj ij vk; dh egRoiw.kZ enks a dk ekU; djrk gS % & d½ lnL;kas dk va’knku lnL;rk va’knku dk s ml o”kZ es a ekU; fd;k tkrk gS] ftl o”k Z ls ;s lacaf/kr gSA [k½ f’k{k.k vkSj vU; ‘kqYd Nk«kks a d s iath;u ds lkFk gh ikLs Vy vkSj ekSf[kd f’k{k.k ‘kYq d d s laca/k eas ekU; fd;k tkrk gSA x½ izdk’ku dh fcØh tc izdk’kuks a dks fdlh mi;kDs rk dk s fdlh dher ij gLrkarfjr fd;k tkrk gS] rk s ,sl s izdk’kuks a dh fcØh d s laca/k eas jktLo dks ekU; fd;k tkrk gS ?k½ ijh{kk ‘kYq d ijh{kk ‘kYq d dks ,slh lacaf/kr vof/k;ka s d s fy, ekU; fd;k tkrk gS] ftl vof/k ls ;s lacaf/kr gS ³½ vU;

dk;ZØe ‘kYq d ls jktLo dks ,sls fØ;kdyki djus ij ekU; fd;k tkrk gS p½ C;kt cSadka s d s ikl lkof/k tekvksas a d s laca/k eas leku vk; dks cdk;k jkf’k vkSj ykxw nj dks /;ku eas j[kr s gq, izkfIr vk/kkj ij ekU; fd;k tkrk gSA N½ fuos’kka s ls vk; dks] Hkqxrku dh izkfIr dk vf/kdkj izekf.kr gkus s ij ekU; fd;k tkrk gSA O;;

O;; dks izkfIr vk/kkj ij ekU; fd;k tkrkk gS] ftles a fuEufyf[kr ekeyka s d s vykok ikLs Vy vkSj ekSf[kd dksfpax ls lacaf/kr O;; ‘kkfey gSa % & i. pSIVjks a d s okf”kZd vuqnkuks a dks mudk forj.k fd, tkus ij ekU; fd;k tkrk gSA ii. pquko O;; dk s ml foÙkh; o”k Z es a ekU; fd;k tkrk gS] ftl o”k Z es a ;g [kp Z fd;k x;k gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ laifÙk] la;a= vkSj miLdj laifÙk] la;a= vkSj miLdj dks ykxr eas ls lafpr eYw ;gzkl vkSj fuoy gkfu] ;fn dksb Z gks] dks de djd s r; fd;k x;k gSA ykxr eas [kjhn dh dher vkSj dksb Z vU; ykxr ‘kkfey gS] tks ifjlaifRr dks blds visf{kr mi;kxs d s fy, bldh dk;Z’khy fLFkfr eas ykus ds fy, dh tkrh gSA verw Z ifjlaifÙk;ka verw Z ifjlaifÙk;ka s es a dIa;Vw j lkW¶Vos;j ‘kkfey gSa] tks ykxr eas ls lafpr ifj’kks/ku vkSj fuoy gkfu] ;fn dksb Z gks] dks de djds r;

fd;k x;k gSA iwta hxr dk;Z izxfr ij ,slh ifjlaifÙk;ks a d s fuekZ.k ij fd;k x;k O;;] tks mlds visf{kr mi;kxs ds fy, rS;kj ugh a gS] mls ^iwta hxr dk;Z izxfr ij* ds rgr ykxr es a ls gkfu] ;fn dkbs Z gks] dks de djds r; fd;k x;k gSA eYw ;gzkl@ ifj’kks/ku ¼d½ laifÙk] la;a= vkSj miLdj rFkk verw Z ifjlaifÙk;ka s ij eYw ;gzkl vk; dj vf/kfu;e] 1961 d s rgr fufnZ”V enks a ij vofyf[kr eYw ; i)fr ij iznku fd;k x;k gSA ¼[k½ yhtgkYs M Hkfwe dk cgh ewY; rFkk ml ij Hkxq rku fd;k x;k izhfe;e] iêk vof/k ds nkSjku vklkuh ls ifj’kksf/kr gzkl fd;k x;k gSA Hkwfe fdjk;k] ;fn dksbZ gks] ml o”k Z d s O;; d s :i eas eku fy;k x;k gS] ftlds fy, ;s ‘kYq d ns; gSa vFkok Hkxq rku ;ksX; gSaA ¼x½ ykbczsjh dh iqLrdks a d s fy,] ftl o”k Z eas ;s [kjhnh xbZ gSa] ml o”k Z eas 40 izfr’kr ij eYw ;gzkl fd;k x;k gSA bles a ,u vkb Z vkj lh ‘kkfey ugh a gSa] ftles a 100 izfr’kr dh nj ij eYw ;gzkl fd;k x;k gSA fuos’k nh?kkZof/k fuos’kka s dks ykxr ij ekuk x;k gSA rFkkfi] tc nh?kkZof/kd fuos’kka s d s eYw ; eas ,d LFkk;h fxjkoV gks rk s 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 vkjS foojf.kdk LVkWd bR;kfn dks ykxr vFkok fuoy olwyh eYw ; 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 vkjS isij dh ykxr dk fu/kkjZ .k QLVZ&bu&QLVZ&vkmV ¼,Q vkb Z ,Q vk½s ds vk/kkj ij fd;k tkrk gSA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ izko/kku] vkdfLed nsunkfj;k a vkSj vkdfLed ifjlaifÙk;ka i) fdlh izko/kku dks rc ekU; fd;k tkrk gS % & ¼d½ tc foxr bosUV d s dkj.k orZeku ck/;rk gks ( ¼[k½ ;g laHkkfor gk s fd vkfFkdZ ykHk okys lalk/kukas dk vkmV¶yk]s ck/;rk dks fuiVkus d s fy, visf{kr gS ( rFkk ¼x½ ,d fo’oluh; vuqeku dk]s ck/;rk dh jkf’k ls iwjk fd;k tk ldrk gSA ii) fuEufyf[kr d s fy, dksbZ izko/kku ekU; ugh a gS % & ¼d½ dksb Z ,slh laHko ck/;rk] tks foxr bosUV ls mRiUu gks vkSj ftldh ekStwnxh ,d vFkok vf/kd vfuf’pr Hkkoh bosVa ] tks baLVhV;~ wV d s iw.k Z fu;a=.k eas ugh a gS] d s gksus vFkok u gkus s ls izekf.kr gkxs h ( ¼[k½ dksb Z ,slh orZeku ck/;rk] tk s foxr bosaV ls mRiUu gks yfsdu ekU; ugha dh xbZ] D;kafsd ;g laHkkfor ugh a gS fd vkfFkdZ ykHkks a okys lalk/kukas dk vkmV¶yk]s ck/;rk dks fuiVkus d s fy, visf{kr gksxk vFkok ck/;rk dh jkf’k dk ,d fo’oluh; vuqeku ugha fd;k tk ldrkA24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ,slh ck/;rk,a vkdfLed nsunkfj;ka s d s :i eas izdV dh xbZ gSaA budk vkdyu fu;fer varjky ij fd;k x;k gS vkSj dsoy ck/;rk d s ml va’k dk vkdyu fd;k x;k gS] ftlds fy, vkfFkdZ ykHkks a oky s lalk/kuksa dk ,d vkmV¶yks dos y ,slh vR;f/kd nqyHkZ ifjfLFkfr;kas dks NkMs +dj] laHkkfor gS] tgk a dksb Z fo’oluh; vuqeku ugha yxk, tk ldrAs vkdfLed ifjlaifRr;kas dks foÙkh; fooj.kka s eas u rks ekU; fd;k x;k gS vkSj u gh izdV fd;k x;k gSA fons’kh eqnzk yus nsu fons’kh enq zk eas yus nus ] ml yus nus dks djus dh rkjh[k dks izpfyr fofue; nj ij fd;k x;k gSA ekSfnzd enkas dh lwpuk rqyu i= dh rkjh[k dks izpfyr vafre nj dk mi;kxs djd s nh tkrh gSA izkjaHk eas nt@Z lwfpr ekSfnzd enks a ds fuiVku d s laca/k eas mRiUu fofue; nj es a varj dks] vk;@O;;] tSlk Hkh ekeyk gks] d s :i eas ftl vof/k eas ;s mRiUu gq, gSa] ml vof/k eas vk; vkSj O;; ds fooj.k eas ekU; fd;k x;k gSA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ deZpkjh ykHk i. vYi dkfyd ykHk vYi dkfyd deZpkjh ykHk dks ml vof/k d s nkSjku nkok fd, x, O;; d s :i eas ekU; fd;k x;k gS] ftlesa nkok u dh xbZ jkf’k iznku dh xbZ gSA ii. jkstxkj mijkra ds ykHk jkstxkj d s mijkra d s ykHk] tSls Hkfo”; fuf/k] xzsP;qVh] vodk’k udnhdj.k bR;kfn e[q ;ky;] lacaf/kr {k=s h; ifj”knkas rFkk pSIVjks a dks ;Fkk ykxw iznku fd, x, gSaA ifjlaifÙk;ks a dh {kfr izR;sd rqyui= dh rkjh[k dks laifÙk d s fufgr eYw ; 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 gksrh gS] rks {kfr dk s 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 ugh a fd;k x;k gS vkSj vkLFkfxr dj ns;rk@ ifjlaifÙk;ka s d s fy, dkbs Z izko/kku vko’;d ugh a le>k x;k gSA vof/k iwoZ vk;@ O;;

,d ;k vf/kd iwoZ vof/k;ksa esa foÙkh; fooj.kka s dks rS;kj djus eas =qfV;kas vFkok pwdka s ds dkj.k orZeku vof/k eas mRiUu vof/k iwoZ dh enks a dks vk; vkSj O;; ds fooj.k eas vyx ls izdV fd;k x;k gSA [k- ys[kkvks a ij fVIif.k;ka 1- baLVhV;~ wV d s lefsdr foÙkh; fooj.kka s dks dksydkrk eq[;ky;] ubZ fnYyh dk;kyZ ;] pkj {k=s h; ifj”knkas vkSj fN;kuos pSIVjks a dks /;ku esa j[kdj rS;kj fd;k x;k gS] ftuea s ls ,d foÙkh; fooj.k y[s kk ijhf{kr ugh a gSa ;Fkk u;k ukxa yhA lrjg pSIVjksa] uker% bUnkSj] nsokl] tcyiqj] foa/;uxj] flaxjkSyh] usosyh] ckjaxy] lkrokgu] xkft;kckn] xqM+xkoa ] tEew] ckds kjks] tktijq ] D;ka>s kj] te’kns iqj] usgkrh] laHkyiqj vkSj ckyklksj d s foÙkh; fooj.kka s dks izkIr u gksus ds dkj.k bUgs a orZeku o”k Z esa ‘kkfey ugh a fd;k x;kA rFkkfi] lefsdr foÙkh; fooj.kka s ds iwoZ o”k Z ds vkda M+ksa es a bu pSIVjkas d s foxr o”k Z ds vkda M+ s ‘kkfey gSa ¼vuqyXud& I ns[ksa½A baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ 2- d- vkdfLed ns;rk ¼tks iznku ugh a dh xbZ½ d½ uhfr d s rgr fpfdRlk O;; ¼lkekU;] iSFkksykts h O;;½ dh izfriwfrZ deZpkfj;ka s dks uhfr eas fofufn”ZV lhek d s v/;/khu fcy izLrqr djus ij iznku dh tkrh gSA uhfr dh ‘krks± d s vuqlkj] viz;kTs ; ‘ks”k jkf’k 4 o”kks± dh vof/k d s fy, lafpr dh tk ldrh gSA fnukad 31 ekpZ] 2022 dh fLFkfr d s vuqlkj] viz;kTs ; ‘k”sk jkf’k] tks deZpkifj;ka s ds [kkrs eas tek gS] og 24]93]247@& ¼foxr o”k Z es a 45]61]466@&½ gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 [k½ o”k Z 2014 es a bZ vkb Z vkj lh d s f[kykQ lafonkRed deZpkfj;kas }kjk ,d dkuwuh okn nkf[ky fd;k x;k gS] tks vHkh yfacr gSA o”k Z d s nkSjku fLFkfr eas cnyko ugha vk;k gSA ekeys d s vafre ifj.kkeks a d s ckn y[s kkvka s eas vko’;d izHkko] ;fn dksb Z gks] iznku fd;k tk,xkA x½ foÙk vf/kfu;e] 1994 vkj MCY;w lh th ,l Vh vf/kfu;e] 2017 ds rgr] ykxw C;kt naM 5]01]68]756@& #- ¼foxr o”kZ eas 5]01]68]756@& #-½ ds lkFk lsok dj ekax 5]01]68]756@& #- ¼foxr o”k Z eas] 5]01]68]756@& #-½ gS] ftles a ls 37]62]657@^ #- dh jkf’k] tks ekax dk 7-5 izfr’kr gS] o”k Z d s nkSjku Hkxq rku dj nh xbZ gS rFkk Þ_.k vkSj vfxzeÞ jkf’k d s rgr ^lsok dj tek* ds :i eas n’kkZbZ xbZ gSA ?k½ ,u vkb Z vkj lh d s laca/k eas] nk s ekey]s vkb Z Mh la- 122@2021 vkSj vkbZ Mh la- 123@2021] lh th vkb Z Vh o ycs j dksV&Z II] ubZ fnYyh d s le{k yfacr gSA nkf[ky fd, x, ekeyka s d s fy, vkdfLed ns;rk, a iznku ugh a dh xbZ gSa D;kafsd ;s ekeys U;kf;d fu.k;Z dh fofHkUu voLFkk,a gSa] vr% vkdfLed ns;rkvks a dh laxr /kujkf’k y[s kk ijh{kk/khu foÙk o”k Z dh lekfIr ij vfu/kkZfjr jgsxhA M-½ dksphu pSIVj d s laca/k eas % i) lh ,Q bZ }kjk fd, x, fuekZ.k dk;Z d s dkj.k lehi d s Hkou dh {kfr d s fy, 19]38]785@& ¼foxr o”kZ eas 19]38]785@&½ dh jkf’k dh ekax ds fy, ,d mi U;k;ky; dk vkns’k FkkA pSIVj us ,ukdZ yq e ftyk U;k;ky;

eas ,d vihy nkf[ky dh gS vkSj vafre vkn’s k d s yfacr jgrs 15]00]000@& dh jkf’k d s fy, cSad xkjaVh izLrqr djus ij LFkxu ;kfpdk izkIr dh gSA ii) 75]80]762@& ¼foxr o”k Z eas 75]80]762@&½ jkf’k dh dk;Z lafonk d s laca/k eas Qke Z vkb Z bZ bZ ¼NwV Qke½Z pSIVj }kjk Bsdsnkjksa ls izkIr ugh a fd;k x;k gSA mijksDr dk;Z Bsdsnkjksa ls ,sls Qke Z izkIr ugh a djus s d s dkj.k dk;Z lafonk dj nus nkjh 6]06]461@& #- rFkk C;kt gksxh] ftldk y[s kkvksa eas mYys[k ugh a fd;k x;k gSA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ [k- iwta hxr izfrc)rk ¼tks iznku ugh a dh xbZ½ iwta hxr y[s kk d s laca/k eas fu”iknu fd, tkus gsr q ‘k”sk vuqca/k dh vuqekfur jkf’k ¼fuoy vfxze jkf’k½ vkSj iznku dh xbZ jkf’k 12]11]250@& ¼foxr o”kZ & 12]11]250@& #-½ gSA 3- vk;dj d s lac/ak eas NwV vk;dj vf/kfu;e 1961 dh /kkjk 11 d s lkFk ifBr /kkjk 12d ds rgr iznku dh xbZ gS] tks foÙk vf/kfu;e d s u, izko/kkuksa d s rgr uohdj.k fd, tkus d s v/;/khu gS] vr% vk;dj d s fy, dksb Z izko/kku ugh a fd;k x;k gSA vkLFkfxr dj ifjlaifÙk rFkk nsunkjh d s fy, dksb Z izko/kku vko’;d ugh a le>k x;k gSA 4- baLVhV;~ wV }kjk j[kh xbZ lHkh iqjLdkj jkf’k y[s kkvka s eas vkSj rRlaca/kh lkof/k tek es a laxr fuos’kka s d s lkFk ‘kkfey dh xbZ gSA fuf/k;ks a dks fofHkUu nkrkvksa }kjk iznku fd;k x;k gSA 5- 327]02]93]495@& #- ¼foxr o”kZ eas 269]55]15]950@&½ dh lkof/k tek jkf’k eas fofo/k iqjLdkj vkSj vU; fuf/k d s fy, 58]65]351@& ¼foxr o”kZ eas 57]79]142@& #-½ ‘kkfey gSA 6- vU; vfxze jkf’k eas ,e lh vkbZ] Hkkjr ljdkj }kjk vuqefr u nsu s d s dkj.k iwo Z ifj”kn lnkL; ls cdk;k 1]36]097@& #- ¼foxr o”k Z 1]36]097@& #-½ ‘kkfey gSa vkSj orZeku eas ekeyk U;k;k/khu gSA 7- lkfaof/kd ys[kk ijh{kk ‘kYq d eas fuEufyf[kr ‘kkfey gSa % & y[s kk ijh{kdks a dk ikfjJfed lkfaof/kd ys[kk ijh{kk ‘kYq d ¼th ,l Vh lfgr½ # -5]42]269@& ¼foxr o”k Z #- 5]06]869@&½ 8- (i) eq[;ky;

d½ n baLVhV;~ wV vkWQ dkWLV vdkmaVVs ~l vkWQ bafM;k deZpkjh Hkfo”; fuf/k VªLV dks Hkfo”; fuf/k dk va’knku iznku fd;k tkrk gSA [k½ xzsP;qVh dk Hkqxrku vf/kfu;e] 1972 ¼;Fkkla’kksf/kr½ d s rgr xzsP;qVh ds laca/k eas nsunkjh dks legw xzsP;qVh uhfr ls Hkkjrh;

thou chek fuxe dks fn, x, v’a knku ds vk/kkj ij ekU; fd;k tkrk gSA x½ vodk’k udnhdj.k ds laca/k eas nsunkjh dks ,y vkb Z lh vkb Z d s ikl j[kh xbZ vuqeksfnr vodk’k udnhdj.k fuf/k ds vk/kkj ij ekU; fd;k tkrk gSA26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½

(ii) MCY;w vkb Z vkj lh d- ,Q Mh , ih ,y ls izkI; 67]30]000@& #- ¼foxr o”k Z eas 67]30]000@& #-½ d s olwyuh; nko s i{kdkj }kjk fookfnr gSaA blh izdkj] 67]30]000@& #- dh jkf’k nkok lafnX/k & ,Q Mh , ih ,y eas ,Q Mh , ih ,y dks Hkqxrku ;kXs;

60]02]000@& #- d s ‘k”sk buok;l dh jkf’k ‘kkfey gSA MCY;w vkb Z vkj lh dks ns; jkf’k ds Hkxq rku d s fy, i{kdkj ls vuqLekjd vkSj ek/;LFk dh fu;qfDr d s fy, vuqjks/k izkIr gqvk gSA [k- vuqlwph x & pkyw ns;rkvksa eas n’kkZbZ xbZ 4]20]707@& #- ¼foxr o”kZ eas 4]20]000@& #-½ dh olwyuh; jkf’k d s fy, izko/kku , th ,e }kjk vuqeksnu fd, tku s ij iqjkafdr fd, tk,axs D;kafsd ;g Hkxq rku ;ksX; ugha gSA x- ifj”kn us Hkkjrh; thou chek fuxe d s lkFk ,d lewg xsPz ;qVh ;kts uk viukbZ gS] rFkkfi Hkkjrh; thou chek fuxe }kjk fnukda 31-03-2021 dh fLFkfr d s vuqlkj chekfadr eYw ;kda u d s vHkko eas izhfe;e dk okLrfod Hkqxrku vkSj xzsP;qVh dk Hkxq rku vf/kfu;e] 1972 d s la’kks/ku d s dkj.k nsunkjh eas o`f) gksus ij vfrfjDr va’knku dks xzsP;qVh d s izko/kku d s :i eas ‘kkfey fd;k x;k gSA ?k- MCY;w vkb Z vkj lh }kjk] izkIr jkf’k;ks]a _.kka s ,oa vfxze jkf’k;ks a rFkk lacaf/k;kas dks O;kikj Hkqxrku ;kXs; jkf’k;ks a d s laca/k eas y[s kkvka s dh ‘k”sk jkf’k;ksa dh iqf”V djus d s fy, i= tkjh fd, x, gSa vkSj ;g ‘k”sk jkf’k;ka iqf”V fd, tkus dh v/;/khu gSaA

(iii) bZ vkb Z vkj lh d½ bZ vkb Z vkj lh dks iêk djkj ds vuqlkj ,l ch vkb Z ls ekfld fdjk, d s :i eas 1]60]000@& izfrekg izkIr gq, gSaA bZ vkb Z vkj lh d s ,l ch vkb Z d s laca/k eas th ,l Vh fcy Hkh rS;kj fd;k x;k Fkk] rFkkfi] ,l ch vkb Z ls dksbZ th ,l Vh izkIr ugha fd;k x;k gSA iêk djkj d s vuqlkj fdjk, eas ykxw th ,l Vh ‘kkfey ugh a gSA [k½ n baLVhV;~ wV vkWQ dkWLV ,dkmaVasVl~ vkWQ bafM;k] bZLVuZ bafM;k jhtuy dkmafly ¼bZ vkb Z vkj lh½ us bZ vkb Z vkj lh Hkou d s Hkrw y ij fLFkr ,l ch vkb Z dh gjh’k e[q kth Z jksM czkpa ds lkFk fnukda 1 vizSy] 2019 ls 31 ekpZ] 2024 rd dh vof/k d s fy, fdjk, dk ,d ,xzhesVa fd;k FkkA mld s ckn] bZ vkbZ vkj lh us buokW;l rS;kj fd, Fk s vkSj vizSy] 2021 ls vxLr] 2021 rd dh vof/k ds fy, 1]60]000@& #- izfr ekg dh nj ij fdjk;k izkIr fd;kA baLVhV;~ wV d s lfpo ¼ifj”kn d s lfpo½ }kjk tkjh fd, x, i= ds vuqlkj bZ vkb Z vkj lh us fdjk, d s fy, u rk s dksb Z buokW;l tkjh fd;k vkSj u gh flracj] 2021 ls ekpZ] 2022 rd dh vof/k d s fy, ,l ch vkb Z ls dksb Z jkf’k olwyhA vr% blls 11]20]000@& #- dk de jktLo izkIr gqvkA blds vykok] vizSy] 2021 ls vxLr] 2021 rd dh vof/k d s fy,] ,l ch vkb Z }kjk th ,l Vh jkf’k tek ugha dh xbZ gS vkjS mls fofo/k nsunkj [kkrs eas n’kkZ;k x;k gS! ;g mYys[k djuk vko’;d gS fd lfpo us i= eas laxr djkj ¼,xzhesVa ½ dks vekU; crk;k gSA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ x½ fnukda 31-03-2022 dh fLFkfr d s vuqlkj] 6]46]295@& dh Vh Mh ,l izkI; y[s kk ‘k”sk jkf’k n’kkZbZ xbZ gSA bls okLrfod Vh Mh ,l izek.ki= vkjS vk;dj ikVs Zy ls bafLV~V;wV d s uke foHkkx dh okLrfod tek jkf’k d s lanHk Z eas iwjh rjg ls feyku fd;k tk,xkA ?k½ MkW- ,- ,l- nqxkZ izlkn] vuq’kklfud lfefr ds ihBklhu vf/kdkjh }kjk f’kdk;r la- dkWe@21&lh MCY;w , ¼9½ 2010 es a tkjh fd, x, 27 eb]Z 2015 d s vkns'k d s vuqlkj ykxr ,oa lade Z ys[kkiky ¼O;kolkf;d ,oa vU; nqO;Zogkj rFkk ekeyks a d s vkpj.k dh tkap dh izfØ;k½ fu;ekoyh] 2007 d s fu;e 19¼1½ ds lkFk ifBr lh MCY;w , vf/kfu;e] 1959 dh /kkjk 21[k ¼3½ ds vuqlkj lnL; ds fo#) fuEufyf[kr vkn's k fn, x, gSa % & d- ÞlnL; dh izrkM+uk [k- vkn's k fn, tkus ds 30 fnukas d s Hkhrj laLFkku ds bZ vkb Z vkj lh dks nh tkus okyh 61]461@& #i, dh iwjh jkf'k rFkk teq kZus dh lerYq ; jkf'k dk iquHkqZxrku] vkSj x- vkn's k lkSais tkus dh rkjh[k ls 1 o"kZ dh vof/k ds fy, lnL; dk jftLVj ls uke gVkukÞ rn~uqlkj] 1]22]922@&#i, lca af/kr O;fä ls olwy fd, tku s FkAs baLVhV;~ wV vkWQ dkWLV vdkmaVVs ~l vkWQ bafM;k ds vihy izkf/kdkjh ds le{k ,d vihy nk;j dh xbZ Fkh vkSj mi;qZDr vihy izkf/kdkjh us ykxr ,oa ladeZ y[s kkiky vf/kfu;e dh /kkjk 22 ¼³½ dh mi /kkjk ¼2½ d s [kMa ¼x½ d s rgr bl mi;qZDr izkf/kdkjh dks iznÙk ‘kfDr;ka s dk iz;kxs djrs gq, vkns’k 09@04@18 d s }kjk mi;qZDr vihy izkf/kdkjh us mu[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 funs’Z kks a dks iwjk gksus rd baLVhV;~ wV dh vuq’kklfud lfefr }kjk ikfjr vuqfpr vkn’s k d s izpkyu dks LFkfxr dj fn;k gS ftuds fy, vkn’s k fnukda 09@04@2018 d s iSjk ¼12½ d s rgr mfYyf[kr iz;kts u d s fy, vkSj u;k vkn’s k tkjh djus ds fy, mi;qZDr dkjZokbZ djus gsrq baLVhV;~ wV vkWQ dkWLV vdkmaVVs ~l vkWQ bafM;k dh vuq’kklfud lfefr dks Hkts k tk jgk gSA

(iv) ,u vkbZ vkj lh d- ,u vkb Z vkj lh pSIVjks a dh 7]91]703@& #- dh /kujkf’k dh iqf”V] iqufeyZ ku u gksus vkSj /kujkf’k dh olwyh yfacr jgus d s dkj.k] ge okLrfod olwyuh; /kujkf’k dk irk yxkus eas vleFkZ gSa vkSj blhfy, y[s kk ijh{kk/khu vof/k d s fy, ,u vkb Z vkj lh d s foÙkh; fooj.kka s ij bld s izHkko ij fVIi.kh djus dh fLFkfr es a ugh a gSaA [k- fnukad 31-03-2022 dh fLFkfr ds vuqlkj izkfIr ;ksX; vkSj Hkqxrku ;kXs; /kujkf’k d s ‘k”sk dh iqf”V izkIr ugh a gqbZ gSA iqf”V izkIr gkus s ij izdVu d s izHkko] ;fn dksb Z gksa] ij bl le; fVIi.kh ugh a dh tk ldrhA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ x- dSfj;j dkmalfyxa ¼76]171@& #-½ vkSj foKkiu ¼50]000@& #-½ d s laca/k eas e[q ;ky; ls 1]26]171@& #- dk izko/kku u gksus dks olwyuh; crk;k x;k gS] D;kafsd bldh iqf”V ugh a gqb Z gS vkSj ;g dkQh yca s le; ls olwyh d s fy, yfacr olwyh gSA blds dkj.k 1]26]171@& #- dh vk; vf/kd crkbZ xbZ gS vkSj bl jkf’k ls orZeku ifjlaifRr;k a ¼e[q ;ky; olwyuh;½ vf/kd gks xbZ gSA ?k- foxr o”kks± 2016&17 ls 2020&21 ds fy, e[q ;ky; dks varfjr 13]25]640@& #- d s Vh Mh ,l tek dh iqf”V ugh a gqb Z gS vkSj bls e[q ;ky; ds olwyuh; fn[kk;k x;k gSA M- lR;kfir dh xbZ vkuykbu ns;rk dh fLFkfr ds rgr ,u vkbZ vkj lh d s ikl] 1]57]285@& #- dh Vh Mh ,l ekax cdk;k gSA pwfad mÙkjh Hkkjrh; {k=s h; ifj”kn ekeys ij vk; dj izkf/kdkfj;ka s d s lkFk vuqlj.k dj jgh gS] naM C;kt ds laca/k eas cfg;ka s eas dksbZ izko/kku ugh a fd;k x;k gS] tks fd ns; gks lds] vr% ekax oS/k ugh a gks ldrh D;kafsd bls Bhd fd,

tkus dh t:jr gS vkjS vk;dj foHkkx d s lkFk vuqlj.k djus dh t:jr gSA vko’;d lq/kkj d s {k=s ka s d s fy, Vh Mh ,l dh cdk;k ekax dk C;kSjk uhp s fn;k x;k gS % & Ø- la- o”kZ cdk;k ekxa 1 2021-22 6,400/- 2 2020-21 6,050/- 3 2019-20 17,740/- 4 2018-19 23,825/- 5 2012-13 35,663/- 6 2009-10 12,607/- 7 2008-09 43,160/- 8 2007-08 17,420/- dqy 1,57,285/- p- tuojh] 2012 ls n vkb Z lh MCY;w , vkb Z dk uke vkb Z lh , vkb Z gks x;k FkkA lkof/k tek fjdkMZ eas vkbZ lh MCY;w , vkb Z ls vkb Z lh , vkb Z ¼,u vkbZ vkj lh½ uke cnyus d s fy, db Z vuqLekjdkas d s ckn Hkh dksb Z vko’;d mik; ugha fd, x,A N- efanj ekxZ] fnYyh es a iM+h fu;r laifÙk;ks a dk lR;kiu fookn ds dkj.k laHko ugh a Fkk vkSj ekeyk ifV;kyk gkml dksV Z esa U;k;k/khu FkkA bu laifÙk;ks a dh gkfu d s fy, le; lhek ds vuqlkj eYw ;gzkl izHkkjksa ds vykok eafnj ekxZ fnYyh ifjlj eas iM+h fu;r ifjlaifÙk;ka s d s laca/k eas dkbs Z izko/kku ugh a fd;k x;k gSA 9- {k=s h; ifj”knkas vkSj pSIVjks a d s ikl pky w [kkrkas ds rgr 20]41]09]425@& #- ¼fuoy tek½ dh fcuk feyku dh xbZ jkf’k ‘k”sk gSA baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ 10- baLVhV;~ wV d s ikl 4]99]664@& #- dh xSj fof’k”V tek jkf’k dkQh le; ls cdk;k j[kh gSA bl jkf’k dh izÑfr dk irk ugh a yxk;k tk ldrkA28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 11- ifj”kn us fnukda 20 ebZ] 2022 dks eq[;ky; eas gqbZ 336oh a cSBd es]a foÙk lfefr vkSj dk;Zdkjh lfefr }kjk ;FkklaLrqr foÙk o”k Z 2021&22 dh ljIyl jkf’k ls ^lnL;kas dh fgrdkjh fuf/k^ eas 5]00]00]000@& #- dk varj.k vuqeksfnr fd;kA 12- {k=s h; ifj"knkas vkSj psIVjka s ls lacaf/kr vko';d lek;kstu dh izfof"V;k a ys[kkvka s d s lesdu ds le; dj nh xbZ gSaA 13- 31 ekpZ] 2022 rd dh fLFkfr d s vuqlkj miyC/k lwpuk d s vk/kkj ij ¼;Fkkla’kksf/kr½ **lw{e] y?k q vkSj e/;e mn;eh fodkl vf/kfu;e] 2006** ds varxZr ;FkkifjHkkf"kr lw{e] y?kq vkSj e/;e mn;fe;kas dks C;kt lfgr dksbZ jkf'k ns; ugh a gSaA 14- O;kikj izkI;] O;kikj ns;] _.k vkSj vfxze vkfn dh o”k Z d s var esa ‘k”sk jkf’k lacaf/kr i{kdkjka s ls ‘k”sk iqf”V;kas d s v/;;/khu gSaA 15- foxr o"kZ d s vkda Mka s dk]s tgk a dgha Hkh vko';d gqvk gS] ogk a orZeku o"k Z ds legw ksa ds leu:q i iqu%oxhZdr vkSj iqu% O;ofLFkr fd;k x;k gSA fVIif.k;k a 1 ls 20 rd ds fy, gLrk{kfjr lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foRr lfpo lh,e, fotUsnz ‘kekZ lh,e, ih jktw v¸;j mik/;{k v/;{k LFkku % dksydkrk rkjh[k baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k foÙkh; fooj.kka s d s Hkkx d s :i eas fVIif.k;k a ¼tkjh½ fVIi.kh & 20 ¼tkjh½ vuqca/k-I ¼ys[kkvks a dh fVIif.k;kas dh fVIi.kh & I ns[ks½a n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k foRrh; o”k Z 2021&22 d s okf”kdZ y[s kkvks a ds izkIr gksus dh fLFkfr if’peh {k=s nf{k.kh {k=s Ø- la- uke Ø- la- uke 1 if’peh Hkkjr {k=s h; ifj”kn 1 nf{k.kh Hkkjr {k=s h; ifj”kn 2 vkb Z lh , vkbZ dk vgenkckn pSIVj 2 vkb Z lh , vkbZ dk caxykSj pSIVj 3 vkb Z lh , vkbZ dk vkSjaxkckn pSIVj 3 vkb Z lh , vkbZ dk dksphu pSIVj 4 vkb Z lh , vkbZ dk cM+kSnk pSIVj 4 vkb Z lh , vkbZ dk dks;EcVwj pSIVj 5 vkb Z lh , vkbZ dk fHkykb Z pSIVj 5 vkb Z lh , vkbZ dk bZjksM pSIVj 6 vkb Z lh , vkbZ dk Hkkis ky pSIVj 6 vkb Z lh , vkbZ dk xksnkojh pSIVj 7 vkb Z lh , vkbZ dk fcykliqj pSIVj 7 vkb Z lh , vkbZ dk gSnjkckn pSIVj 8 vkb Z lh , vkbZ dk xksvk pSIVj 8 vkb Z lh , vkbZ dk dksV~Vk;e pSIVj 9 vkbZ lh , vkbZ dk bankSj&nsokl pSIVj # 9 vkb Z lh , vkbZ dk enq qjbZ pSIVj 10 vkbZ lh , vkbZ dk tcyiqj pSIVj # 10 vkb Z lh , vkbZ dk exa ykSj pSIVj 11 vkb Z lh , vkbZ dk dY;ku&vca jukFk pSIVj 11 vkb Z lh , vkbZ dk eRsrwj&lsye pSIVj 12 vkb Z lh , vkbZ dk dksYgkiqj&lkaxyh pSIVj 12 vkb Z lh , vkbZ dk eSlwj pSIVj 13 vkb Z lh , vkbZ dk dPN&xk/akh/kke pSIVj 13 vkb Z lh , vkbZ dk usYyb&Z iYk Z flVh pSIVj 14 vkb Z lh , vkbZ dk ukxiqj pSIVj 14 vkb Z lh , vkbZ dk usYyjw pSIVj 15 vkb Z lh , vkbZ dk ukfld&vkstkj pSIVj 15 vkbZ lh , vkbZ dk usoys h pSIVj # 16 vkb Z lh , vkbZ dk uoha eqacbZ pSIVj 16 vkb Z lh , vkbZ dk iyDdkM pSIVj 17 vkb Z lh , vkbZ dk fiEijh&fpapokM&vdqjMh pSIVj 17 vkb Z lh , vkbZ dk ikfaMpsjh pSIVj 18 vkb Z lh , vkbZ dk iq.ks pSIVj 18 vkb Z lh , vkbZ dk jkuhiVs &osYyjw pSIVj 19 vkb Z lh , vkbZ dk jk;iqj pSIVj 19 vkb Z lh , vkbZ dk f=’kjw pSIVj 20 vkb Z lh , vkbZ dk lwjr&xqtjkr pSIVj 20 vkb Z lh , vkbZ dk f=pwjiYyh pSIVj 21 vkb Z lh , vkbZ dk okih&neu&flyoklk pSIVj 21 vkb Z lh , vkbZ dk f=osUnze pSIVj 22 vkbZ lh , vkbZ dk foa/;kuxj pSIVj # 22 vkb Z lh , vkbZ dk mdUukxzke pSIVj[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 23 vkb Z lh , vkbZ dk lkys kiqj pSIVj 23 vkb Z lh , vkbZ dk fot;okM+k pSIVj 24 vkb Z lh , vkb Z dk Hk#p vady's oj pSIVj 24 vkb Z lh , vkbZ dk fo’kk[kkiV~Vue pSIVj 25 flaxjkSyh pSIVj # 25 gkslwj pSIVj 26 dksft[kkMs & eYykiqje pSIVj 27 okjaxy ¼28-09-2021½ # 28 lkFkokgu ¼28-09-2021½ # 29 fr#ifr ¼07-04-2021½ 30 fMafMxyq iwohZ {k=s mRrjh {k=s Ø- la- uke Ø- la- uke 1 iwohZ Hkkjr {k=s h; ifj”kn 1 mRrjh Hkkjr {k=s h; ifj”kn 2 vkbZ lh , vkbZ dk vxjryk pSIVj # 2 vkb Z lh , vkbZ dk vkxjk&eFkjq k pSIVj 3 vkb Z lh , vkbZ dk vklulksy pSIVj 3 vkb Z lh , vkbZ dk vtesj&HkhyokM+k pSIVj 4 vkbZ lh , vkbZ dk ckds kjk s LVhy flVh pSIVj # 4 vkb Z lh , vkbZ dk bykgkckn pSIVj 5 vkb Z lh , vkbZ dk Hkqous’oj pSIVj 5 vkb Z lh , vkbZ dk paMhx<+&iapdqyk pSIVj 6 vkb Z lh , vkbZ dk dVd&txrflga iqj&dsUnzikjk pSIVj 6 vkb Z lh , vkbZ dk nsgjknuw pSIVj 7 vkb Z lh , vkbZ dk /kuckn&flanjh pSIVj 7 vkb Z lh , vkbZ dk Qjhnkckn pSIVj 8 vkb Z lh , vkbZ dk nqxkiZ qj pSIVj 8 vkbZ lh , vkbZ dk xkft;kckn pSIVj # 9 vkb Z lh , vkbZ dk xqokgkVh pSIVj 9 vkb Z lh , vkbZ dk xksj[kijq pSIVj 10 vkb Z lh , vkbZ dk gtkjhckx pSIVj 10 vkbZ lh , vkbZ dk xqM+xkao pSIVj # 11 vkb Z lh , vkbZ dk gkoM+k pSIVj 11 vkb Z lh , vkbZ dk gfj}kj&_f”kds’k pSIVj 12 vkbZ lh , vkbZ dk tktiqj & D;ka>s kj pSIVj # 12 vkb Z lh , vkbZ dk t;iqj pSIVj 13 vkbZ lh , vkbZ dk te’kns iqj pSIVj # 13 vkb Z lh , vkbZ dk tkya/kj pSIVj 14 vkb Z lh , vkbZ dk [kM+xiqj pSIVj 14 vkbZ lh , vkbZ dk tEew pSIVj # 15 vkbZ lh , vkbZ dk ubZgRrh & bPNkijq pSIVj # 15 vkb Z lh , vkbZ dk >kla h pSIVj # 16 vkb Z lh , vkbZ dk iVuk pSIVj 16 vkb Z lh , vkbZ dk tks/kiqj pSIVj 17 vkb Z lh , vkbZ dk jktijq pSIVj 17 vkb Z lh , vkbZ dk dkuiqj pSIVj 18 vkb Z lh , vkbZ dk jkaph pSIVj 18 vkb Z lh , vkbZ dk dksVk pSIVj 19 vkb Z lh , vkbZ dk jkmjdsyk pSIVj 19 vkb Z lh , vkbZ dk y[kuÅ pSIVj 20 vkbZ lh , vkbZ dk lacyiqj pSIVj # 20 vkb Z lh , vkbZ dk yqf/k;kuk pSIVj 21 vkb Z lh , vkbZ dk lsjkeiksj pSIVj 21 vkb Z lh , vkbZ dk u;k ukxy pSIVj 22 vkb Z lh , vkbZ dk flyhxqM+h&xaxVksd pSIVj 22 vkb Z lh , vkbZ dk uk,s Mk pSIVj 23 vkb Z lh , vkbZ dk lkmFk vkfsM’kk pSIVj 23 vkb Z lh , vkbZ dk ifV;kyk pSIVj 24 vkb Z lh , vkbZ dk rypj&vaxqy pSIVj 24 vkb Z lh , vkbZ dk mn;iqj pSIVj 25 vkb Z lh , vkbZ dk /kqfy;ktku pSIVj 25 vkb Z lh , vkbZ dk chdkujs >qa>uq pSIVj 26 pUnziqj pSIVj 26 vkb Z lh , vkbZ dk djusy ikuhir pSIVj 27 vkb Z lh , vkbZ dk ckda jq k pSIVj 27 vkb Z lh , vkbZ dk lkus hir pSIVj 28 vkbZ lh , vkbZ dk ckyklkjs pSIVj # 28 vkb Z lh , vkbZ dk Jhuxj pSIVj 29 vkb Z lh , vkbZ dk iVuk lkgsc pSIVj 29 vkb Z lh , vkbZ dk ejs B pSIVj 30 vkb Z lh , vkbZ dk etq ¶Qjiqj pSIVj 30 vkb Z lh , vkbZ dk lgkjuiqj pSIVj 31 vkb Z lh , vkbZ dk csoj pSIVj 32 f’keyk #orekZu o”k Z d s nkSjku ‘kkfey ugh a gS D;kafsd foÙkh; fooj.k izkIr ugh a gq, gSaA30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUE OF COST ACCOUNTANTS OF INDIA

NOTIFICATION New Delhi, the 28th September, 2022 No. G/20-CWA/9/2022.—In pursuance of Sub-Section 5B of Section 18 of the Cost and Works Accountants Act, 1959, the Annual Report of the Council of the Institute and the Audited Accounts of the said Institute for the year ended 31st March, 2022 are hereby published for general information.

63rd ANNUAL REPORT, 2021-22 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 63rd Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute.

Abridged Annual Report 2021-22 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. It may not be involved with the activities directly but indirectly there are many actions taken by the President’s office for the ease of coordination. The department also carried out various tasks, and jobs assigned by Council Members, Past Presidents and Higher Officials of the Institute.

 Directorate of Examination Due to the Covid-19 situation in the country, examinations were conducted through online mode for Intermediate & Final examinations (centre-based mode) and Foundation examination (home-based mode).

The Foundation examination for June 2021 term was held in September 2021 and December 2021 term was held in January 2022. The merged examination of June 2021 and December 2021 terms of Intermediate and Final examinations were held in December 2021. The Examination was conducted in 255 examination centres including 3 overseas centres. In total there were 25,030 examinees for the Foundation examination and 58,869 examinees had appeared in the Intermediate and Final examinations. With the active support of the Chairman and the members of the Examination Committee and all concerned, the results of all the examinations were published smoothly adhering to the time schedules and conforming to the standards.

 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 five distinct wings:

(A) Academics

(B) Administration

(D) Skills Training

(E) Practical Training 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 related matters. Some activities are jointly handled and looked after by both these wings.

 Membership Department The Membership Department, under the guidance of the Members‟ Facilities Committee, and under the active leadership of CMA P. Raju Iyer, President of the Institute and CMA (Dr.) V. Murali, Chairman of the Members‟ Facilities Committee, has continued to improve and offer seamless services, mostly through online to members throughout the year. With the introduction of DIGILOCKER facility, members are availing online Members‟ Identity Card. Grant of membership is made on a weekly basis.

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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31  Introduction of facility of payment of membership fee online without login  Faster grant of Certificate of Practice in a regular manner.

 Publication of List of Members as well as List of Members holding Certificate of Practice  Continuous improvement for a seamless digital experience covering all activities of membership through online facility  Directorate of Journal & Publications  The Directorate publishes monthly journal “The Management Accountant” and quarterly journal “Research Bulletin” on regular basis.

 The Management Accountant journal is now available in 94 countries across the world and continuously trying to increase the same to other parts of the world.  The Management Accountant journal is available on apps for reading through third parties viz.

Magzter and Readwhere and the Directorate is also trying to enlist the same to other platforms mainly at the International Level.  The Management Accountant' has got enlisted in the prestigious “UGC-CARE Reference List of Quality Journals” after several rounds of rigorous process and quality checking.

 Column for Digital transformation especially in this day and age, aids in increasing efficiency, enhancing customer value, risk management and also constant and up to date navigation of opportunities for revenue generation.

 Information Technology Department With the efficient use of Information Technology, the services to Institute stakeholder‟s getting better gradually as Information Technology is contributing to overall growth of the Institute.

 Finalization of IT Policy & Procedure manual  Digilocker facility for Members & Students  Integration of online applications with Tally for generating GST Invoices  Installation of new Video Conferencing System at Kolkata & Delhi  Redesigning and creation of other Web Portals  Designing and Development of Grievance Portal  IT Bulletin for Institute Employees  SMS & Email Statistics  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) for Practitioners  Other Professional Development Initiatives  CONTINUING PROFESSIONAL DEVELOPMENT (CPD) ACTIVITIES  Mandatory Capacity Building Training (MCBT) for COP holders  Online(e-learning) activities i.e. Webinars and Webints  Programmes & Webinars Organised by PD & CPD Committee  Joint Programmes  National Awards for Excellence in Cost Management and CMA Awards  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:  Formation of New Chapter  Dissolution of Chapter  Name Change of Chapter  Webinars  Other activities32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]  International Affairs Department  South Asian Federation of Accountants (SAFA) CMA P Raju Iyer, President along with CMA Vijender Sharma, Vice President, CMA (Dr.) Balwinder Singh, Past President & Council Member and CMA H. Padmanabhan, Chairman, International Affairs Committee of the Institute & Chairman of SAFA PAIB Committee attended the 70th SAFA Board Meeting and 94th SAFA Assembly Meeting hosted by the Institute of Certified Management Accountants of Sri Lanka on 4th January, 2022 in Colombo, Sri Lanka through Video Conferencing.

 Confederation of Asian and Pacific Accountants (CAPA) CAPA Members Meetings and AGM held on 24th May, 2022 through virtual mode wherein the recent initiatives taken by CAPA were discussed, attended by CMA P Raju Iyer, President and CMA Vijender Sharma, Vice President of the Institute.

 International Integrated Reporting Council (IIRC) CMA P Raju Iyer, President along with CMA Balwinder Singh, Former President and Institute‟s representative to the Council of the Value Reporting Foundation, UK attended the <IR> Council Meeting held on 16th June 2022 in New York.

 International Webints organized by the International Affairs Committee under the Chairmanship of CMA H. Padmanabhan, Council Member of the Institute.  Career Counselling Committee  The Committee was constituted at the 333rd Meeting of the Council of The Institute of Cost Accountants of India held on 28th November, 2021. The Career Counselling Committee for the year 2021-22 functioned under the chairmanship of CMA Papa Rao Sunkara. The importance of career counselling necessitated the constitution of a separate Career Counselling Committee for 2021-22 which was previously carried on by the Training, Education and Facilities and Placement Committee through the Directorate of Studies which has a Career Counselling wing.

 The Career Counselling Committee for the year 2021-22 held its first 1st Meeting on 12th January, 2022 at the Institute‟s Hyderabad Centre of Excellence. The members resolved to adopt the vision, preface and objectives which was referred the Council for necessary approval.

 Task Force on MSME & Start-up The Institute during the 333rd Meeting of the Council held on 28th November, 2021 decided to constitute a Task Force on MSME & Start-up for the purpose of evolving ways and means to guide the MSME Sector and Start-ups. The Institute, after considering the undeniable fact that the Micro, Small and Medium Enterprises (MSMEs) sector can play a crucial role in realising the vision of ―Aatmanirbhar Bharat‖ or self-reliant India, looks forward in extending support to the Government initiatives in whatever way possible including by way of providing support and suggestions to the MSME Sector and Start-ups. The Chairmanship of the newly constituted Task Force on MSME and Start-up was entrusted to CMA Chittaranjan Chattopadhyay as its first chairman and consisting of a total of eighteen (18) members.

 Tax Research Department/Taxation Committee  Celebrating the 5th Anniversary of GST Day  Quiz  Tax Bulletins  Workshops  Webinars  Representation to the Government  Taxation Help Desk  Taxation Courses 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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33  Certificate Course on Income Tax Return Filling  Advance Course on Income Tax Appeals and Assessment  CAT Directorate The officials of the CAT Directorate ensured post the second wave of COVID-19 pandemic subsided that concerns, needs and queries of students of CAT course and other stakeholders are properly & amicably assisted and addressed to. The swift adoption of technology for the purpose helped not only students but avoided pendency of work too.

Activities:  CAT Examination  CAT Course Part-II Online Classes for CAT Students  Association with the Ministry of Defence  MoU with Uttar Pradesh Skill Development Mission  Project to implement CAT Course for SC-ST candidates  MoU with Mahatma Gandhi University (MGU), Nalgonda  MOU between the Institute and MSSDS  MOU between the Institute and ASAP  Proposal to implement CAT Course in other States of India  Online Classes for CAT Students  New ROCCs and Career Counselling Activities in ROCCs  WEBINT  Board of Advanced Studies & Research  Advanced Studies Courses:

 EXECUTIVE DIPLOMA IN BUSINESS VALUATION  EXECUTIVE DIPLOMA IN COST & MANAGEMENT ACCOUNTING FOR ENGINEERS  CERTIFICATE COURSE IN ARBITRATION  CERTIFICATE COURSE IN DATA ANALYTICS FOR FINANCE PROFESSIONALS  ADVANCED BUSINESS EXCEL FOR FINANCE PROFESSIONALS  SAP FICO - POWER USER COURSE  DIPLOMA IN INFORMATION SYSTEM SECURITY AUDIT  DIPLOMA IN FORENSIC AUDIT  ADVANCED CERTIFICATE COURSE IN INTERNAL AUDIT  Online Events/Workshop  Online Examinations  CMA National Online Business Quiz 2021  Technical Cell (Cost Audit & Statutory Compliances)  Consultations on Treatment of Finance Cost in Cost Statements  Release of the 3rd tranche of FAQs on Companies (Cost Records and Audit) Rules, 2014  Submission to the Cost Audit Branch  Responses by the Technical Cell to the Queries of members / stakeholders  Cost Accounting Standards Board (CASB)  Cost Auditing and Assurance Standards Board (CAASB)  Peer Review Board (PRB)  Internal Committee As envisaged under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressed) Act, 2013 the annual report of the Internal Committee of Institute for the period is as follows:- Number of complaints of Sexual Harassment received in the year (1st April, 2021 to 31st March,2022) 2 Number of complaints of Sexual Harassment registered & disposed off in the year (1st April,2021 to 1 31st March,2022)  Internal Control Department Internal Audit The Department had coordinated for the appointment of Internal Auditors for the year 2021-2022 for four Regional Councils (WIRC, SIRC, EIRC and NIRC) and four Chapters (Bangalore, Hyderabad,34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Bhubaneswar, Jaipur) with Turnover exceeding Rs. 1 crore and above through an Expression of Interest and also providing the scope of work and necessary coordination for such audit.

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.

C & AG Audit Replies The department also provided the requisite support services in compliance to the C & AG Outstanding Paras for both Headquarters, Chapters and Regions of the Institute as per the directions of the competent authority.

 Banking Financial Services & Insurance Board  Professional Development Activities  Pension Month in the month of January, 2022  Insurance Month in the month of June, 2022  Banking Month in the month of July, 2022  Conduct of 30 hours Orientation Programme for the vacancies in Bank of India for CMAs  Workshop on Risk Based Internal Audit  Certificate Courses Certificate Course on Investment Management in association with NISM Certificate Courses on Banking Certificate Course on General Insurance in association with National Insurance Academy Professional Publications  Release of Aide Memoire on Infrastructure Financing  Release of the 10th issue and 2nd Annual Issue of BFSI Chronicle  Daily News Digest  Representation letters for inclusion of CMAs  Members in Industry and Placement Committee The Committee embarked on activities and programs for sharing, disseminating and providing to various industries the valuable role of CMAs.

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

2. Several Seminars/Webinars had been conducted successfully by the Committee with the following objectives:  These programs were a part of the capacity building initiative for the professional members whose knowledge and skills were enhanced through such events  Knowledgeable industry experts, from all over the country, were invited to share their views on various perspectives of the industries and latest development and the need for CMAs at various sectors  Huge gathering of interested members registered for the programs and participated actively in the valuable discussions in such programs to clear their concepts and doubts  Management Accounting Committee The Institute has decided to mark the occasion of International Management Accounting Day on the 6th of May by holding Seminar on Management Accounting every year. This has been the first year of this event by the Institute and the seminar involved deliberations on various emerging techniques of Management Accounting keeping Sustainable Development at its core. The first day was on Management Accounting followed by the Summit on Corporate Laws the next day, 6th & 7th May, 2022 in Mumbai. The 2-days program was successfully conducted under the able guidance of Chairman CMA Neeraj D. Joshi.

 Task Force on Agri Cost Management The Institute constituted an Agriculture Task Force viz. „Task Force on Agri Cost Management‟ for the purpose of evolving ways and means of augmenting the farmer‟s income. Publication of „CMA Agri Bulletin‟ in a regular interval is an initiative of this Task Force to encourage the researchers to write research-based articles and case studies on various areas of Agriculture Cost Management with a view to „Educating, Empowering, Enhancing and Enriching‟ the farmers.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35

Initiatives:  National Farmers‟ Day  CMA Convention on „Agri Value Chain Management‟  CMA-FPO Symposium on “Cost Optimisation and Returns Maximisation throughout the Agricultural Value Chains”  PR Department

Initiatives:  Institute‟s request to Govt. Ministries and Departments and its follow up  Media Management  Inviting VVIPs for Institute‟s Programmes as Chief Guests and Guests of Honor on behalf of the Institute.

 Co-ordination for messages from Ministers for various events  Committee on Cost Management for Public and Government Services The Committee under the Chairmanship of CMA Niranjan Mishra, Council Member was constituted by the Council of the Institute at its 333th Council Meeting held on 28th November 2021of the Institute.

The Committee has been constituted for achieving the following objectives  To develop sector-specific module for Cost Management in Government and Public sector with an in-depth study and analysis of each sector in a structured and systematic manner incorporating a need-based framework with research orientation.

 To identify a pool of resource persons and constitute a sector-specific resource pool in the field of various public and government services.  To create awareness on Cost Management through value-based training modules emphasising effective utilisation and optimisation f available resources.

 To prepare manuals, guidance notes, concept paper etc. for submission and presentation to concerned stakeholders, policy and law makers.

INDEPENDENT AUDITOR’S REPORT To The Council of The Institute of Cost Accountants of India Report on the Audit of the Financial Statements Qualified Opinion We have audited the accompanying financial statements of the Institute of Cost Accountants of India („the Institute‟) which comprise the Balance Sheet as at 31st March, 2022, 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 (hereinafter referred to as „financial statements‟).

In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matters described in the basis for qualified opinion paragraph, the accompanying financial statements prepared in all material respects in accordance with the Cost and Works Accountants Act, 1959, give a true and fair view of the financial position of the Institute as at 31st March, 2022, 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. In respect of Eastern India Regional Council (EIRC) of the Institute of Cost Accountants of India, as reported

by the respective auditor: a) EIRC had entered into a rent agreement with SBI, Harish Mukherjee Road Branch located in the ground floor of the EIRC building, for a period of 5 years with effect from 01.04.2019. Consequently, EIRC, during the year had raised invoices as well as collected rent for the period from April, 2021 to August, 2021 @Rs. 1,60,000/- p.m. Later on, in accordance with the letter issued by the „Secretary of the Institute‟, EIRC has neither raised any invoice against the rent nor collected any amount from SBI for the period from September, 2021 to March, 2022. Hence, there is an understatement of revenue to the tune of Rs. 11,20,000/-. Further, GST amount for the period from April, 2021 to August, 2021 has not been remitted by the SBI and the same has been shown as Trade Receivables. Furthermore, it is very much pertinent to note that the Secretary in the letter had termed the relevant agreement as “void ab initio” (Refer Note 8(iii) (b) of Notes to the financial statements).36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] b) Out of total Trade Receivables, a sum of Rs. 10,57,185/- is more than three years old for which no provision has been made in the books.

c) Other Advances amounting to Rs. 13,07,101/- are lying in the books since long, for which no details are available. d) An unidentified liability for expenses amounting to Rs. 74,28,100/- is lying in the books.

e) Employees contribution to PF amounting to Rs. 56,672/- /- is lying in the books since long.

2. The un- adopted financial statements of Northern India Regional Council (NIRC) of the Institute of Cost Accountants of India, has been considered for consolidation of Institute‟s financial statements.

3. In respect of Northern India Regional Council (NIRC) of the Institute of Cost Accountants of India, as reported

by the respective auditor and also apparent from notes to accounts: a) Pending Confirmation, non-reconciliation and recovery of Money of NIRC Chapters amounting to Rs.

7,91,703/-, we are unable to ascertain the actual amount realizable and therefore, not in a position to comment upon the effect of the same on the financials of NIRC for the period under audit (Refer Note 8

(iv) (a) of Notes to the financial statements). b) Balance Confirmations as on 31.03.2022 for accounts receivables and payables have not been received.

Effect, if any, of the revelation on receipt of confirmations can not be commented upon at this stage. (Refer Note 8 (iv) (b) of Notes to the financial statements). c) Non-provision of Rs. 1,26,171/- stated to be recoverable from HO on account of career counselling (Rs.

76,171/-) and advertisement (Rs. 50,000/-) as the same are unconfirmed & are doubtful of recovery pending since long. This has resulted in overstatement of income for Rs.1,26,171/- and overstatement of Current Assets (HO Recoverable) by the same amount. (Refer Note 8 (iv) (c) of Notes to the financial statements).

4. There is an un-reconciled balance of Rs. 20,41,09,425/-(Net Credit) shown under „Current Accounts with Regional Councils and Chapters (Refer Note 9 of Notes to the financial statements).

We conducted our audit in accordance with the Standards on Auditing (SAs) issued by the Institute of (ICAI). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Institute in accordance with the ethical requirements that are relevant to our audit of the financial statements and we have fulfilled our responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Emphasis of Matter

We draw attention to the following notes: a) In respect of Western India Regional Council (WIRC), as reported by the respective auditor and also

apparent from notes to accounts: i) Claims Receivable from FDAPL of Rs. 67,30,000/- is disputed by the party, which is considered as fully recoverable by the Council. Similarly, Rs. 67,30,000/- Claims Suspense -FDAPL is appearing under Current Liabilities for which WIRC has received reminders from the party for payment. (Refer Note 8(ii) (a) of the Notes to the financial statements).

ii) In absence of actuarial valuation of gratuity liability by LICI as on 31.03.2022, provision for gratuity has been made on the basis of the actual payment made to LICI for premium and additional contribution on account of enhanced liability due to amendment of the Payment of Gratuity Act, 1972. (Refer Note 8(ii) (c) of the Notes to the financial statements).

iii) Letters have been issued by WIRC for confirmation of account balances in respect of receivables, loan & advances and trade payables etc. to respective parties but balances are subject to confirmations. (Refer Note 8(ii) (d) of the Notes to financial statements).

b) In respect of Northern India Regional Council (NIRC), as reported by the respective auditor and also

apparent from notes to accounts: - i) Attention is drawn towards TDS credit transferred to HO for earlier years from 2016-17 to 2020-21 amounting to Rs.13,25,640/- are unconfirmed and shown as recoverable from HO. (Refer Note 8

(iv) (d) of the Notes to the financial statements).[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 ii) Attention is drawn to pending demands of TDS at Traces for Rs. 1,57,285/-, same are pending since long (Refer Note 8 (iv) (e) of the Notes to the financial statements).

c) Capital Work in Progress (Old Balances): Rs. 4,99,78,350 The above represents old Capital Work-in-Progress balances (CWIP) in respect of which no further work has been carried out/undertaken by the Institute for a very long period of time (for more than 5 years).

Details of such unmoved old CWIP balance as appearing in Headquarters‟ books is given as below:

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

Excellence 22,400/- on 17.08.2016 to Gulraj Construction.

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

TOTAL 4,99,78,350 d) The Institute has an old amount outstanding in „Non-Specific Deposit of Rs. 4,99,664/- (Cr.) in Headquarters‟ books. The nature of the amount can not be ascertained. (Refer Note 10 of Notes to the financial statements) e) Year-end balances of trade receivables, loans & advances and trade payables etc. are subject to balance confirmations from respective parties (Refer Note 14 of Notes to the Financial statements).

f) In respect of the following Chapters, Title Deeds/Lease Deeds of Freehold/Leasehold Land are yet to be transferred in the name of the “Institute”: - Nasik Ojhar, Nagpur, Indore Dewas, Bilaspur, Visakhapatnam, Bhopal, Bhilai, Lucknow, Kota, Serampur, Ranchi and Bhubaneswar.

Our opinion has not been modified in respect of these matters.

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

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

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

Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor‟s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Institute‟s internal control.38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

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

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

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

Other Matters

1. (a) We did not audit the financial statements of four Regional Councils (including un-adopted financial statements of NIRC) and ninety six Chapters whose financial statements reflect total assets of Rs. 2,07,15,02,383/- and total revenue of Rs.3,37,91,965/- as considered in the financial statements. The financial statements of these Regional Councils have been audited by other auditors, appointed by the respective Regional Councils and the financial statements of majority of these Chapters have been audited by Cost Accountants appointed by Governing Bodies of the Chapter in terms of regulation 133 of the Cost and Works Accountants Act, 1959, and Clause 26 of the Chapter Bye-laws of the Institute, whose reports have been furnished to us by the Management and our opinion on the financial statements, in so far as it relates to the amounts and disclosures included in respect of these aforesaid Councils and Chapters is based solely on the reports of the other auditors and Cost Accountants respectively.

(b) The financial statements of one Chapter 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 these aforesaid 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 seventeen Chapters, as no financial statements have been received from their end.

(d) The financial statements for the year of the Institute includes seventy one chapters were audited by Cost 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. In respect of NIRC, as disclosed in the Notes to Accounts: - a) Verification of fixed assets lying in Mandir Marg, Delhi was not possible due to dispute and matter was subjudice in Patiala House Court. No provision has been made regarding the fixed assets lying in Mandir Marg, Delhi premises except depreciation charged as per schedule for the impairment of these assets (Refer Note 8 (iv) (f) of Notes to the financial statements).

b) With effect from January 2012, ICWAI had converted to ICAI. No necessary steps have been taken since then despite of several reminders for change of name from ICWAI to ICAI (NIRC) in Fixed Deposits Records (Refer Note 8 (iv) (g) of Notes to the financial statements).

3. In respect of Jaipur Chapter, as reported by the Chapter Auditor, loans & advance of Rs. 14,353/- is lying still receivable from a Member on account of difference in the Air and Train fare not authorised by Headquarters for tour to Hyderabad for attending National Cost Convention in 2014-15.

4. Investments (Not held in the name of the Institute) – a) 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 ICAI.

b) 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 ICAI.

5. The Property, Plant and Equipment of Head Quarters including Delhi Office have not been physically verified by the management during the year but as per the phased verification programme, the verification was carried[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 out in previous year and looking to the nature of assets and complexity in its physical count it is found reasonable.

6. In respect of Headquarters, Bank Reconciliation Statement of IDBI Disbursement A/C 1270102000001281 (Esplanade Branch) includes an amount of Rs. 7,28,416.04 as „Credited In Next Month‟ without any break, up, as a balancing figure.

7. In respect of EIRC, as reported by the respective Auditors and also apparent from notes to accounts, TDS Receivables balance of Rs. 6,46,295/- as on 31.03.2022 is subject to through reconciliation with reference to physical TDS certificates as well as actual deposits to the Department from Income Tax Portal (Refer Note 8

(iv) (e) of Notes to the financial statements).

8. Other advances as per Headquarters‟ books include Rs. 1,36,097/- due from former council member owing to disallowances by MCA, Govt. of India and presently is sub judice (Refer Note 6 of Notes to the financial statements).

Report on Other Regulatory Requirements Further to our comments in above mentioned paragraph, we report that: a. Except for the effects of the matters described in the basis for qualified opinion paragraph herein above, we have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit excepting few small Chapters;

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

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

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

For RAY& RAY Chartered Accountants (Firm‟s Registration No: 301072E)

Place: Kolkata,

Date: 11th September, 2022 (Asish Kumar Mukhopadhyay) Partner Membership No. 056359 (UDIN 22056359ASOTIH2700) KAUSHIK BANNERJEE, Secy. [ADVT.-III/4/292/2022-23] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA BALANCE SHEET AS AT 31ST MARCH, 2022 As At As At 31st March 2021 PARTICULARS Note 31st March 2022 Rs. Rs. Rs.

SOURCES OF FUNDS INSTITUTE FUND 3,528,660,115 General Fund (1) 3,898,048,503 1,270,179 Employees' Gratuity Fund (2) 1,296,391 11,935,319 Miscellaneous Prize Fund (3) 12,419,397 50,457,717 Other Funds (4) 50,358,461 385,611,482 Current Liabilities (5) 660,397,676 16,381,951 Provisions (6) 18,193,871 3,994,316,763 TOTAL 4,640,714,299 APPLICATION OF FUNDS Non-Current Assets 629,876,902 a) Property, Plant and Equipment (7) 638,602,275 638,602,275 1,156,523 b) Intangible Assets (7) 877,286 877,28640 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 64,400,406 Capital Work In Progress 61,647,997 111,151,147 Investments (8) 111,151,147 Current Assets 9,215,300 Inventories (9) 6,541,171 127,600,355 Trade Receivables (10) 146,562,241 2,964,339,929 Cash and Cash Equivalents (11) 3,623,496,715 86,576,201 Loans and Advances (12) 51,835,467 3,828,435,594 3,187,731,785 3,994,316,763 TOTAL 4,640,714,299 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 RAY & RAY Chartered Accountants Firm Regn. No.: 301072E CMA Arnab Chakraborty CMA Kaushik Banerjee Director -Finance Secretary ASISH KUMAR MUKHOPADHYAY Partner Membership No.: 056359 CMA Vijender Sharma CMA P Raju Iyer Vice President President

Place: Kolkata

Dated :

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH,2022 For the Year ended For the Year ended 31st March 2021 PARTICULARS Note 31st March 2022 Rupees Rupees

INCOME :

41,492,244 Membership and Other Fees (13) 51,875,687 801,488,797 Tuition and Other Fees (14) 1,317,886,952 157,093,010 Examination and Other Fees (15) 183,470,371 2,586,999 C. P.D and Other Programme Fees 5,644,459 304,020 Journal Subscription incl. Advertisement 306,651 76,345 Sale of Publication 571,934 167,704,452 Interest 172,795,107 6,882,627 Other Income 5,510,701 1,177,628,494 TOTAL 1,738,061,862

EXPENDITURE :

295,083,924 Establishment Expenses (16) 309,478,981 132,352,795 Office Expenses (17) 126,731,451 1,842,372 Statutory Audit Fees ( Note -7 ) 1,974,216 5,784,498 Travelling & Conveyance 9,610,735 89,625,246 Examination Expenses (18) 298,326,542 10,455,464 Council and Committee Meeting Expenses 22,123,043 102,587 Election Expenses incl. Tribunal - 8,003,945 Journal Expenses 9,708,968 9,180,183 Membership Subscription to Foreign Bodies 10,495,091 22,036 Conference & Meeting International - C. P.D, Technical Skill Development and Other Programme 4,499,886 (19) 11,016,662 Expenses 2,738,377 Professional Development Expenses 4,601,916 239,669,959 Coaching Expenses 382,461,999 48,858,662 Study Materials and Prospectus Consumed 53,872,549 877,604 Publication Stock Consumed 762,568[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41 865,573 Inventories and bad debts written off 4,638,467 - Contribution to MBF 9,315,346 52,139,398 Depreciation and amortisation 48,848,828 25,799,000 Donation to PM Cares Fund - 927,901,509 TOTAL 1,303,967,362 249,726,985 Balance being excess of Income over Expenditure 434,094,500 11,909,239 Prior Period Adjustments (Net) (19A) 18,179,441 237,817,746 Balance being Surplus transferred to General Fund 415,915,059 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 RAY & RAY Chartered Accountants Firm Regn. No.: 301072E CMA Arnab Chakraborty CMA Kaushik Banerjee Director - Finance Secretary ASISH KUMAR MUKHOPADHYAY Partner Membership No.: 056359 CMA Vijender Sharma CMA P Raju Iyer Vice President President

Place: Kolkata

Dated :

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2022 For the year For the year For the year ended PARTICULARSRS ended ended 31st MRarch RTIC 31st MRarch 31st MRarch ULA 2021 s A. CASH FLOW FROM OPERATING ACTIVITIES 2022 s 2022 s RS 237,817,746 SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM 415,915,059

ADJUSTMENTS FOR:- 52,139,398 DEPRECIATION AND AMORTISATION 48,848,828 289,957,144 OPERATING SURPLUS BEFORE WORKING CAPITAL 464,763,887 CHANGES ADJUSTMENTS FOR WORKING CAPITAL CHANGES 17,603,513 INCREASE/(DECREASE) IN CURRENT LIABILITIES 276,598,114 (11,907,556) (INCREASE)/DECREASE IN CURRENT ASSETS 18,452,977 5,695,957 295,051,091 295,653,101 NET CASH FROM OPERATING ACTIVITIES (A) 759,814,978 B. CASH FLOW FROM INVESTMENT ACTIVITIES 36,467,761 MOVEMENTS IN PROPERTY, PLANT AND EQUIPMENTS (5,693,727 )

(397) IDNECCLRUEDAISNEG INC WINIVP ESTMENT 36,467,364 NET CASH FROM INVESTING ACTIVITIES (B) (5,693,727) C. CASH FLOW FROM FINANCING ACTIVITIES (37,155,451) MOVEMENT IN FUND BALANCE (94,964,465 ) (37,155,451) NET CASH FROM FINANCING ACTIVITIES (C ) (94,964,465) 294,965,014 NET INCREASE/(DECREASE) IN CASH AND CASH 659,156,786 EQUIVALENTS (A+B+C) 2,669,374,915 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE 2,964,339,929 PERIOD 2,964,339,929 CASH & CASH EQUIVALENT AT THE END OF THE PERIOD 3,623,496,71542 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]

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 :

1,213,3 Cash in hand 1,236,250 18545,6 14,0Bank Balance - Current Account 241,208,610 3812 ,996,5Bank Balance - Savings Account 110,758,360 2,69935 ,515,9Fixed Deposits 3,270,293,495 52,09 64,339,9 3,623,496,715 29 This is the Cash Flow Statement refered to in our report of even date.

For RAY & RAY Chartered Accountants Firm Regn. No.: 301072E CMA Arnab Chakraborty CMA Kaushik Banerjee Director -Finance Secretary ASISH KUMAR MUKHOPADHYAY Partner Membership No. : 056359 CMA Vijender Sharma CMA P Raju Iyer Vice President President

Place: Kolkata

Dated :

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS (CONTD.) NOTE NO.1 : GENERAL FUND As At As At PARTICULARS 31st March 31st March 2022 2021 Rs. Rs.

3,288,267,556 Balance as per last Accounts 3,528,660,115

Add :

6,001,602 i) Capitalization of Chapter's Land & Building - 3,294,269,158 3,528,660,115 3,294,269,158 3,528,660,115 6,001,602 Less- Adjustment for Hyderabad building - - Less- Transferred to Members Benevolent Fund (Note- 11 ) 50,000,000 240,000 Less : Gratuity and leave encashment - 2,814,813 Add : Entrance Fees (Member) 3,473,329 3,290,842,369 3,482,133,444

Add : Surplus for the year as per annexed Statement of 237,817,746 415,915,059 Income and Expenditure 3,528,660,115 3,898,048,503 NOTE NO. 2 :

EMPLOYEES' GRATUITY FUND As At As At 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

1,361,970 Balance as per last Account 1,270,179 1,885,132 Add : Contribution for the year - 3,247,102 1,270,179 43,910 Add : Interest earned on Fixed Deposit during the year 26,212 2,005,763 Less : Amount Paid -

Less : Transferred to gratuity fund 15,070 - during the year 1,270,179 1,296,391[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43 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 2021 PARTICULARS 31st March 2022 Rs. Rs.

10,590,087 Balance as per Previous Balance Sheet 11,935,319 1,096,918 Add : Addition during the year 50,532 306,653 Add : Income credited during the year 500,721 (58,339) Less : Cost of the prize (67,175) 11,935,319 12,419,397 NOTE NO. 4 :

other Fund As At As At 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

545,277 Building Fund 3,648,862 3,459,322 Library Fund 1,037,929 46,453,118 Miscellaneous Fund 45,671,670 50,457,717 50,358,461 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 2021 PARTICULARS 31st March 2022 Rs. Rs.

3,253,256 Library Deposit 1,647,884 52,934,912 Trade Payables 63,862,927 155,530,383 Current Account with Regional Councils and Chapters 204,109,425 168,369,569 Other Liabilities 330,514,277 1,870 Payable to Members Benevolent Fund (Note- 11 ) 50,067,500 5,521,492 TDS Payable 10,195,663 385,611,482 660,397,676 NOTE NO.6:

Provisions As At As At 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

16,381,951 Provisions 18,193,871 16,381,951 18,193,87144 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTE NO. 7:NOTES FORMING PART OF FINANCIAL STATEMENTS PROPERTY, PLANT AND EQUIPMENT & INTENGIBLE ASSETS Gross Block Depreciation/Amortisation Net Block

Opening Less : Sale/ DA ed pd r/ e(L cie as ts i) o n:

Addition during Adjustment Total as on Upto Upto As at As at Cost the period during the 31.03.2022 01.04.2021 For the year Adjustment

31.03.2022 31.03.2022 31.03.2021 Description of 01.04.2021 period dur yi en ag r t he Assets Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

A. Property, Plant and Equipment :

FREEHOLD 160,793,820 37,771,668 198,565,488 - - - 198,565,488 160,793,820 LAND LEASEHOLD 64,763,988 (279,487) 64,484,501 9,685,956 832,057 - 10,518,013 53,966,488 55,078,032 LAND FREEHOLD 710,284,247 12,040,484 (261,310) 722,063,421 387,204,334 32,972,544 (189,526) 419,987,352 302,076,069 323,079,913 BUILDING FURNITURE 86,011,183 4,413,441 90,424,624 46,174,825 4,184,352 1,015,906 51,375,083 39,049,541 39,836,358 & FITTINGS LIBRARY 12,003,814 298,386 12,302,200 11,395,032 286,791 148,875 11,830,698 471,502 608,782 BOOKS OFFICE 95,777,866 3,329,831 99,107,697 62,574,297 5,390,798 942,446 68,907,541 30,200,156 33,203,569 EQUIPMENTS GENERATORS 16,066,145 (7,582) 16,058,563 10,532,967 835,324 33,874 11,402,165 4,656,398 5,533,178 LIFT 14,163,133 5,316 14,168,449 9,284,154 732,644 10,016,798 4,151,651 4,878,979 MOTOR CAR 500,621 (3,682) 496,939 453,381 7,086 (3,682) 456,785 40,154 47,240 COMPUTER 62,206,806 3,471,873 65,678,679 55,389,775 3,124,584 1,739,492 60,253,851 5,424,828 6,817,031 CYCLE 8,368 8,368 8,368 - - 8,368 - - TOTAL A 1,222,579,991 61,330,999 (552,061) 1,283,358,929 592,703,089 48,366,180 3,687,385 644,756,654 638,602,275 629,876,902 B. Intangible

Assets :

SOFTWARE 41,933,074 223,906 42,156,980 40,776,551 482,648 20,495 41,279,694 877,286 1,156,523 TOTAL B 41,933,074 223,906 - 42,156,980 40,776,551 482,648 20,495 41,279,694 877,286 1,156,523 Grand Total 1,264,513,065 61,554,905 (552,061) 1,325,515,909 633,479,640 48,848,828 3,707,880 686,036,348 639,479,561 631,033,425 Previous Year 1,253,766,691 13,547,704 (2,488,626) 1,264,513,065 586,813,742 52,139,398 (5,473,500) 633,479,640 631,033,425 Capital-Work in Progress 64,400,406 7,388,134 10,140,543 61,647,997 61,647,997 64,400,406[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 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 2021 PARTICULARS 31st March 2022 Rs. Rs.

SHARES OF CO-OPERATIVE TRUST :

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

INVENTORIES As At As At 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

2,648,183 - Publication Stock 2,131,267 5,765 - Paper Stock - 5,079,538 - Study Material incl .Prospectus Stock 2,519,016 1,481,814 - Stock of Other Material 1,890,888 9,215,300 6,541,171 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 As At PARTICULA At 31st MaRrch 2021 RS Rs 31st March Rs s.

30,411,085 Trade Receivable . 2022 25. ,830,381 97,189,270 Other Receivables 120,731,860 127,600,355 146,562,241 NOTE NO. 11:

CASH AND CASH EQUIVALENTS As As 31st MAatr ch 2021 PARTICULA 31st MAat rch 2022 R RS R Rs s. s. .

Cash and Cash Equivalents :

1,213,355 Cash in hand 1,236,250

Balances with Scheduled Banks :

184,614,031 On Current Account 241,208,61046 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 82,996,593 On Savings Account 110,758,360 2,695,515,950 Fixed Deposits with Banks 3,270,293,495 2,964,339,929 3,623,496,715 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 2021 PARTICULARS 31st March 2022 Rs. Rs.

19,097,163 Other Advances 14,494,099 615,295 Festival Advance to Employees 434,903 40,525,592 TDS Receivable 28,600,815 20,225,669 Prepaid Expenses 1,699,384 6,112,482 Deposit 6,606,266 86,576,201 51,835,467 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS (CONTD.) NOTE NO.13:

MEMBERSHIP AND OTHER FEES :

For the year For the year ended PARTICUL ended 31st RMarch ARS 31st RMarch 20s2. 1 20s2. 2 32,485,201 Annual Membership Fees 42,611,984 8,712,905 Members Certificate of Practice Fees 8,934,180 74,070 Members Complaint / Restoration Fees/Nomination Fees 34,500 191,103 Membership & Certification Fees - IMA(USA) 248,636 28,965 Certificate of Good Standing 46,387 41,492,24 51,875,687 4 NOTE NO.14:

TUITION AND OTHER fEES:

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

2021 39,332,295 Student Registration Fees 24,962,200 240,000 Practical Training Registration Fees 2,548,750 4,225,000 Practical Training/Subject Exemption Fees 16,110,000 716,001,424 Tuition Fees 1,214,006,134[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 34,702,200 CAT Course Income 55,115,220 1,865,000 Revalidation of Coaching Completion Certificates Fees 2,234,040 1,074,918 Sale of Prospectus 2,547,893 4,047,460 Sale of Study Notes 362,715 500 Sale of Postal Coaching, Revalidation and Denovo Forms - 801,488,797 1,317,886,952 NOTE NO.15:

EXAMINATION AND OTHER FEES :

For the year For the year ended PARTICU ended 31sRt SM.arch LARS 31sRt sM.arch 20s2. 1 20s2. 2 157,093,010 Examination Fees 181,028,921 - Verification of Answers Paper Fees 2,441,450 157,093,010 183,470,371 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 2021 PARTICULARS 31st March 2022 Rs. Rs.

252,018,346 Salaries and Allowances 263,865,987 3,288,945 Employer's Cont. to Employees' Gratuity Fund 5,222,872 23,858,818 Employer's Cont. to Employees' Provident Fund 23,191,309 1,600 Employer's Cont. to Employees' Benevolent Fund 1,692 2,214,569 Employer's Cont. to Employees' Leave Encashment 4,614,778 3,309,753 Employees' Leave Encashment - Existing 2,672,212 7,444,220 Medical Expenses 7,357,032 519,767 Leave Travel Allowance to Employees 601,693 1,371,347 RPFC Administration and E.D.L.I. Inspection Charges 1,643,425 1,056,559 Training and Development (H.R.D.) 307,981 295,083,924 309,478,981 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 2021 PARTICULARS 31st March 2022 Rs. Rs.

5,208,198 Printing & Stationery 5,916,138 6,613,269 Postage, Telegrams, Telephones and Fax 6,064,35548 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 1,370,599 Internal Audit Fees 1,849,910 6,211,070 Electricity Charges 7,773,294 108,920 Generator Expenses 309,757 1,589,984 Rates and Taxes 2,865,168 461,739 Insurance 320,933 9,295,187 Repair and Maintenance 14,049,949 940,310 Car Expenses 1,041,444 7,820 Interest on Caution Money Deposit 8,530 12,023,159 Legal Charges 9,895,898 325,730 Bank Charges 563,268 9,513,470 Computer Maintenance Expenses 5,707,808 1,652,660 Public Relation Expenses 2,107,604 3,130,829 Watch and Ward Expenses 3,305,567 403,552 Books and Periodicals 446,685 1,287 Delegate Fee 54,979 456,500 Gazette Notification 180,000 1,272,468 Staff Welfare 1,747,931 8,386,325 Rent 8,060,329 57,588,032 Administrative Charges 49,142,746 5,791,687 Sundry Expenses 5,319,158 132,352,795 126,731,451 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.N1O8 T: ES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE EXAMINATION EXPENSES NO.18 :

EXAMINATION EXPENSES For the year ended For the year ended 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

14,984,419 Examination Expenses 11,066,016 25,903,246 Examiners' Remuneration 38,375,930 47,202,834 Examination Center Expenses 246,666,852 1,319,302 Examination Expenses for oral coaching Students 828,746 215,445 Prize & Prize Distribution Expenses 1,388,998 89,625,246 298,326,542 NOTE NO.19 :

CPD PROGRAMME EXPENSES AND TECHNICAL SKILL For the year ended For the year ended 31st March 2021 PARTICULARS 31st March 2022 Rs. Rs.

290,574 CPD Expenses 161,847[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 49 186,517 Project Expenses - 100,000 National Award including Best Chapter Award 151,898 560,485 Regional Cost / National Convention Expenses 3,618,192 2,699,977 CPD Expenses - RC's/Chapters 5,401,208 662,333 Technical Skill Development 1,683,517 4,499,886 11,016,662 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 19A :

PRIOR PERIOD ADJUSTMENTS For the year ended For the year ended 31st March 2021 PARTICULARS 31st March 2022 Rs.

Prior Period Income - HQ 123,930 117,281 EIRC 327,026 - NIRC 455,528 233,760 Chapters of WIRC 329,000 218,900 Chapters of SIRC 179,671 370,150 Chapters of NIRC 62,163 940,091 Total (A) 1,477,318 Prior Period Expenses 12,313,836 HQ 9,483,394 81,521 WIRC 7,613,745 97,622 EIRC 3,100 163,014 NIRC 992,910 68,237 Chapters of WIRC 1,383,484 163,100 Chapters of SIRC 141,679 - Chapters of EIRC 17,733 (38,000) Chapters of NIRC 20,714 12,849,330 Total (B) 19,656,759 11,909,239 PRIOR PERIOD ADJUSTMENTS (NET) (A-B) 18,179,441 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE - 20 SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS A. SIGNIFICANT ACCOUNTING POLICIES Basis for preparation of Financial Statements The financial statements are prepared in accordance with the Generally Accepted Accounting Principles, the applicable Accounting Standards and the relevant provisions of the Cost and Works Accountants Act, 1959, as amended. The financial statements are prepared as going concern, under the historical cost convention and on accrual basis unless otherwise stated.

Basis of Consolidation The financial statements of Head Quarter (Kolkata), New Delhi Office, its Regional Councils and Chapters are consolidated line by line by adding together the like items of assets and liabilities, income and expenses after50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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 Entrance Fee Entrance Fee received from members is credited to General Fund.

Registration Fee Registration Fee received from students is recognized as revenue income as and when the student is enrolled.

Revenue Recognition

The Institute recognizes significant items of income on the following basis: - a) Members’ Subscription Membership Subscription is recognized in the year to which it pertains.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) b) Tuition and other Fees Revenue in respect of Postal and Oral Tuition Fees are recognized as and when the student is enrolled.

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

e) Others Revenue from Programme Fee is recognized as and when such activity is undertaken. f) Interest Interest income in respect of fixed deposits with Banks is recognized on accrual basis taking into account the amount accrued and at applicable rate.

g) 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 as and when disbursed. ii. Election expenses are recognized in the financial year in which it is incurred.

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

Intangible Assets Intangible Assets being computer software are carried at cost less accumulated amortization and net of impairment, if any.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 51 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.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) Depreciation/Amortization

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

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

(c) Library books are depreciated at 40% in the year of purchase excepting in case of NIRC, the same has been depreciated @ 100% 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

(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;

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.)

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

Such obligations are disclosed as Contingent Liabilities These are assessed at regular intervals and only that part of the obligation for which an outflow of resources embodying economic benefits is probable, is provided for except in extremely rare circumstances where no reliable estimate can be made.

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

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

Monetary items are reported by using the closing rate prevailing at the Balance Sheet date. Differences in the exchange rate arising on the settlement of monetary items initially recorded/reported are recognized as income /expense, as the case may be, in the Statement of Income and Expenditure, in the period in which it arises.52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Employee Benefits i. Short term benefit:

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

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

Taxes on Income The Institute has 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 has been made and no provision for deferred tax liability/assets 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.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) B. NOTES TO ACCOUNTS

1. The consolidated financial statements of the Institute are prepared considering Head Quarter Kolkata, New Delhi Office, Four Regional Councils and Ninety-Six Chapters out of which one financial statements is unaudited viz. Nayanangal.

Financial statements of Seventeen Chapters namely, Indore Dewas, Jabalpur, Vindhyanagar, Singrauli, Neyvelli, Warangal, Sathavahana, Ghaziabad, Gurgoan, Jammu, Agartala, Bokaro, Jajpur Keonjhar, Jamshedpur, Naihati, Sambalpur, and Balasore are not included in consolidated financial statements during current year, having not been received. However, previous year‟s figures of the consolidated financial statements include the previous year‟s figures of these chapters (Refer – Annexure I).

2. A. Contingent Liability (to the extent not provided for) a) As per policy, medical expenses (General, Pathology expenses) are reimbursed to the employees on submission of bills, subject to limits specified in the policy. As per the terms of the policy the unutilized balance can be accumulated for a period of 4 years.

As on 31st March 2022, the unutilized balance lying to the credit of the employees amounting to Rs.

24,93,247/- (Previous Year Rs. 45,61,466/-). b) There is a legal suit filed by ex-contractual employees against EIRC sometime in the year 2014, which is still pending. Status has not been changed during the year. Necessary effect, if any, will be provided for in the accounts after the final outcome of the case.

c) The Service Tax demand of Rs. 5,01,68,756/- (Previous Year Rs.5,01,68,756/-) along with applicable interest penalty of Rs. 5,01,68,756/- (Previous Year Rs.5,01,68,756/-) as per Finance Act, 1994 RW CGST Act, 2017 against which a sum of Rs.37,62,657/- (Previous Year Rs.37,62,657/-) being 7.5% of the demand has been paid and shown under the head “Loans and Advances”.

d) In respect of NIRC, two cases bearing numbers I.D. No. 122/2021 and ID no. 123/2021 are pending before CGIT-CUM-LABOUR COURT-II, New Delhi. Contingent liabilities not provided for the cases filed, as these cases are at various stages of adjudication hence related amount of contingent liabilities undeterminable at the end of the financial year under audit.

e) In respect of Cochin Chapter: i) There was a Sub Court Order demanding a sum of Rs. 19,38,785/- (Previous Year Rs.19,38,785/-) towards damage of building of neighborhood due to construction work carried out by CFE. Chapter has[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 53 filed an appeal in the District Court of Ernakulum and obtained stay petition on furnishing Bank Guarantee for a sum of Rs. 15,00,000/-, pending final decision.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) ii) In respect of works contracts amounting to Rs. 75,80,762/-,(Previous Year Rs.75,80,762/- ) the Form 1EE (Exemption Form) has not been obtained from contractors by the Chapter. The works contract tax liability on the above due to non-collection of such Forms from works contractors will be Rs.

6,06,461/- plus interest, which has not been provided for in the accounts.

B. Capital Commitment (to the extent not provided for) Estimated amount of contract (net of advances) remaining to be executed on capital account and not provided for amounting to Rs 12,11,250/- (Previous year – Rs 12,11,250/-)

3. Exemption in respect of Income Tax has been granted under section 12A read with section 11 of the Income Tax Act, 1961which is subject to renewal as per the new provisions of the Finance Act, as such no provision for Income Tax has been made. No provision for Deferred Tax Asset and Liability is considered necessary.

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

5. Fixed Deposits of Rs 327,02,93,495/- (Previous Year Rs.269,55,15,950-) includes Rs. 58,65,351/- (Previous Year Rs.57,79,142/-) for Misc. prize and other fund respectively.

6. Other Advances include Rs. 1,36,097/- (Previous Year Rs.1,36,097/-) due from former Council Member owing to disallowances by the MCA, Govt. of India and presently the matter is subjudice.

7. Statutory Audit Fees includes: - Auditors‟ Remuneration Statutory Audit Fees (inclusive of GST) Rs. 5,42,269/- (Previous year Rs. 5,06,869 /-)

8. (i) Head Quarters a) Provident Fund contributions are made to the Institute of Cost Accountants of India Employees Provident Fund Trust. b) The liability in respect of Gratuity, as per Payment of Gratuity Act, 1972 (as amended) is Recognized on the basis of contribution made to the LICI against the Group Gratuity Policy.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) c) The liability in respect of leave encashment is recognized on the basis of contribution made to an Approved Leave Encashment Fund maintained with the LICI.

(ii). WIRC a. Claims receivable from FDAPL of Rs.67,30,000/‐ (Previous year Rs 67,30,000/-) is disputed by the party. Similarly, Rs. 67,30,000/- Claims Suspense – FDAPL includes an amount of Rs. 60,02,000/- balance invoices payable to FDAPL. WIRC has received reminders from the party for the payment of dues and request for appointment of arbitrator.

b. The amount of Provisions for recoverable of Rs. 4,20,707/‐ (Previous year Rs 4,20,000/-) as appearing in Schedule C – Current Liabilities will be written back on being approved by the AGM since not payable.

c. The council has adopted a Group Gratuity Scheme with LIC of India; however, in absence of actuarial valuation of gratuity liability by LIC of India as on 31/03/2021, the actual payment of the premium and the additional contribution on account of enhanced liability due to amendment of the Payment of Gratuity Act, 1972 have been accounted as gratuity provision.

d. Letters have been issued by WIRC for confirmation of accounts balances in respect of receivables, loans & advances and Trade payables to the respective agencies and balance are subject to confirmation.54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]

(iii) EIRC a) EIRC has received monthly rent from SBI as per lease agreement @ Rs 1,60, 000/- p.m.EIRC had also raised GST bill on SBI, however no GST has been collected from SBI. As per lease agreement rent is exclusive of applicable GST.

b) The Institute of Cost Accountants of India, Eastern India Regional Council (EIRC) had entered into a rent agreement with SBI, Harish Mukherjee Road branch located in the ground floor of the EIRC building for the period beginning from 1st April,2019 to 31st March,2024. Consequently, EIRC had raised invoices as well as collected rent for the period beginning from April 2021 to August 2021 @ INR 1,60,000/- p.m. in accordance with the letter issued by the Secretary of the Institute (Secretary of the Council), EIRC neither raised any invoice against the rent nor collected any amount from SBI from the period beginning from September,2021 to March 2022. Hence there is an understatement of revenue to the tune of INR 11,20,000/-. Further, GST amount for the period beginning from April 2021 to August 2021 has not been remitted by the SBI and the same has been sown in Sundry Debtors Account. It is THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20(CONTD.) pertinent to note that the Secretary in the letter had termed the relevant agreement as “void an initio”.

c) In TDS Receivable account balance of Rs. 6,46,295/- is appearing as on 31.03.2022. 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) In terms of the orders dated 27th May 2015 passed by the Dr. A.S. Durgaprasad, Presiding officer of the Disciplinary Committee, in complaint no. Com/21- CWA (9) 2010, the following orders were imposed against a member in terms of Sec 21B (3), the CWA Act, 1959 read with rule 19(1) of the Cost and Work Accountants (Procedure of Investigations of Professional & Other misconduct and conduct of Cases), Rules 2007.

a. “Reprimanding the Member b. Repayment of the entire amount of Rs 61,461.00/- only to EIRC of Institute plus equivalent amount as fine to be paid within 30days of service of the order and c. Removal of the name from the Register of member for period of one year from date of the service of the order” Accordingly, Rs 1,22,922.00 was recoverable from the concerned person.

An appeal was preferred before the appellant authority of the Institute of Cost Accountants of India and the said appellant authority by virtue of Order date 09.04.2018 in exercise of the powers conferred upon this said authority under clause (C) of sub. Section (2) of Section 22E of the Cost and Work Accountants Act has stayed the operation of the Impugned Order passed by the Disciplinary Committee of the Institute till the completion of the directions for which the matter is being remitted to the Disciplinary Committee of the Institute of Cost Accountants of India for undertaking the aforesaid proceedings for the purpose as mentioned under Para (12) of the order

09.04.2018 and to pass a fresh Order.

(iv) NIRC: a. Pending Confirmation, non-reconciliation and recovery of Money of NIRC Chapters amounting to Rs. 7,91,703/-, we are unable to ascertain the actual amount realizable and therefore, not in a position to comment upon the effect of the same on the financials of NIRC for the period under audit b. Balance Confirmations as on 31.03.2022 for accounts receivables and payables have not been received. Effect, if any, of the revelation on receipt of confirmations cannot be commented upon at this stage.

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) c. Non-provision of Rs. 1,26,171/- stated to be recoverable from HO on account of career counseling (Rs. 76,171/-) and advertisement (Rs. 50,000/-) as the same are unconfirmed & are[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 55 doubtful of recovery pending since long. This has resulted in overstatement of income for Rs.1,26,171/- and overstatement of Current Assets (HO Recoverable) by the same amount.

d. TDS credit transferred to HO for earlier years from 2016-17 to 2020-21 amounting to Rs.13,25,640/- are unconfirmed and shown as recoverable from HO. e. As per online dues status verified, the NIRC has the outstanding TDS demand of Rs.1,57, 285/- .Since the Northern India Regional Council is following up the matter with Income Tax authorities, no provision has been made in the books in respect of penal interest that may become payable as such demands may not stand valid as same needs rectifications and follow up with the Income Tax department, details of the outstanding demand of TDS for necessary correction/rectification areas below:

SL. NO. YEAR DEMAND OUTSTANDING 1 2021-22 6400/- 2 2020-21 6,050/- 3 2019-20 17,740/- 4 2018-19 23,825/- 5 2012-13 35,663/- 6 2009-10 12,607/- 7 2008-09 43,160/- 8 2007-08 17,420/- Total 1,57,285/- f. With effect from January 2012, The ICWAI had converted to ICAI. No necessary steps have been taken since then despite of several reminders for change of name from ICWAI to ICAI

(NIRC) IN Fixed Deposits Records g. Verification of fixed assets lying in Mandir Marg, Delhi was not possible due to dispute and matter was subjudice in Patiala House Court. No provision has been made regarding the fixed assets lying in Mandir Marg, Delhi premises except depreciation charged as per schedule for the impairment of these assets.

9. There is an un reconciled balance of Rs. 20,41,09,425/- (Net Credit) shown under Current Accounts with Regional Councils and Chapters.

10. The Institute has an old amount outstanding in Non-Specific Deposit of Rs.4,99,664/-(Cr.). The nature of the amount cannot be ascertained THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.)

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

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

13. Based on the available information with the Institute as at 31st March, 2022, 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.

14. The year-end balances of trade receivables, trade payables, loans and advances etc. are subject to balance confirmations from respective parties56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]

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

Signatures to Notes 1 to 20 CMA Arnab Chakraborty CMA Kaushik Banerjee Director - Finance Secretary CMA Vijender Sharma CMA P Raju Iyer Vice President President

Place: Kolkata

Date:

THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE – 20 (CONTD.) ANNEXURE-I (Refer Note 1 of Notes to Accounts) THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATUS OF RECEIPT OF ANNUAL ACCOUNTS FOR THE F.Y. 2021-22 WESTERN REGION SOUTHERN REGION SL.NO NAMES SL.NO. NAMES .

SOUTHERN INDIA WESTERN INDIA REGIONAL COUNCIL 1 1 REGIONAL COUNCIL Ahmedabad Chapter of ICAI Bangalore Chapter of ICAI 2 2 Aurangabad Chapter of ICAI Cochin Chapter of ICAI 3 3 Baroda Chapter of ICAI Coimbatore Chapter of ICAI 4 4 Bhilai Chapter of ICAI Erode Chapter of ICAI 5 5 Bhopal Chapter of ICAI Godavari Chapter of ICAI 6 6 Bilaspur Chapter of ICAI Hyderabad Chapter of ICAI 7 7 Goa Chapter of ICAI Kottayam Chapter of ICAI 8 8 9 Indore-Dewas Chapter of ICAI # Madurai Chapter of ICAI 9 Jabalpur Chapter of ICAI # Mangalore Chapter of ICAI 10 10 Kalyan-Ambarnath Chapter of ICAI Mettur-Salem Chapter of ICAI 11 11 Kolhapur-Sangli Chapter of ICAI Mysore Chapter of ICAI 12 12 Nellai-Pearl City Chapter of Kutch-Gandhidham Chapter of ICAI 13 13 ICAI Nagpur Chapter of ICAI Nellore Chapter of ICAI 14 14 Nasik-Ojhar Chapter of ICAI Neyvelli Chapter of ICAI # 15 15 Navi Mumbai Chapter of ICAI Palakkad Chapter of ICAI 16 16 Pimpri–Chinchwad–Akurdi Chapter of Pondicherry Chapter of ICAI 17 ICAI 17 Pune Chapter of ICAI Ranipet-Vellore Chapter of[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 57 18 18 ICAI Raipur Chapter of ICAI Thrissur Chapter of ICAI 19 19 Surat-South Gujarat Chapter of ICAI Tiruchirapalli Chapter of ICAI 20 20 Vapi-Daman-Silvassa Chapter of ICAI Trivandrum Chapter of ICAI 21 21 Ukkunagaram Chapter of Vindhyanagar Chapter of ICAI # 22 22 ICAI 23 Solapur Chapter of ICAI Vijayawada Chapter of ICAI 23 Visakhapatnam Chapter of 24 Bharuch Ankleshwar Chapter of ICAI 24 ICAI Hosur Chapter 25 Singrauli Chapter # 25 Kozhikode Malappuram 26 27 Warangal (28.09.2021) # 28 Sathavahana (28.09.2021 )# 29 Tirupati (07.04.2021) 30 Dindigul EASTERN REGION NORTHERN REGION NAMES SL.NO. NAMES SL.NO.

EASTERN INDIA REGIONAL NORTHERN INDIA REGIONAL 1 1 COUNCIL COUNCIL 2 Agartala Chapter of ICAI # 2 Agra-Mathure Chapter of ICAI 3 Asansol Chapter of ICAI 3 Ajmer-Bhilwara Chapter of ICAI 4 Bokaro Steel City Chapter of ICAI # 4 Allahabad Chapter of ICAI Chandigarh-Panchkula Chapter of 5 Bhubaneswar Chapter of ICAI 5 ICAI Cuttack Jagatsinghpur Kendrapara 6 6 Dehradun Chapter of ICAI

Chapter of ICAI 7 Dhanbad-Sindri Chapter of ICAI 7 Faridabad Chapter of ICAI 8 Durgapur Chapter of ICAI 8 Ghaziabad Chapter of ICAI # 9 Guwahati Chapter of ICAI 9 Gorakhpur Chapter of ICAI 10 Hazaribag Chapter of ICAI 10 Gurgaon Chapter of ICAI # 11 Howrah Chapter of ICAI 11 Hardwar-Rishikesh Chapter of ICAI 12 Jajpur-Keonjhar Chapter of ICAI # 12 Jaipur Chapter of ICAI 13 Jamshedpur Chapter of ICAI # 13 Jalandhar Chapter of ICAI 14 Kharagpur Chapter of ICAI 14 Jammu Chapter of ICAI # 15 Naihati-Ichapur Chapter of ICAI # 15 Jhansi Chapter of ICAI 16 Patna Chapter of ICAI 16 Jodhpur Chapter of ICAI 17 Rajpur Chapter of ICAI 17 Kanpur Chapter of ICAI 18 Ranchi Chapter of ICAI 18 Kota Chapter of ICAI 19 Rourkela Chapter of ICAI 19 Lucknow Chapter of ICAI 20 Sambalpur Chapter of ICAI # 20 Ludhina Chapter of ICAI 21 Serampore Chapter of ICAI 21 Naya Nangal Chapter of ICAI 22 Siliguri-Gangtok Chapter of ICAI 22 Noida Chapter of ICAI58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 23 South Orissa Chapter of ICAI 23 Patiala Chapter of ICAI 24 Talcher-Angul Chapter of ICAI 24 Udaipur Chapter of ICAI 25 Dhuliajan Chapter of ICAI 25 Bikaner Jhunjhunu Chapter of ICAI 26 Chandrapura Chapter 26 Karnel Panipet Chapter of ICAI 27 Bankura Chapter of ICAI 27 Sonipet Chapter of ICAI 28 Balasore Chapter of ICAI # 28 Srinagar Chapter of ICAI 29 Patna Sheb Chapter of ICAI 29 Meerut Chapter of ICAI 30 Muzaffarpur Chapter of ICAI 30 Saharanpur Chapter of ICAI 31 Bewar Chapter of ICAI 32 Shimla # Not included during current year, as the financial statements have not been received Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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

Official Gazette Notification Text

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

Official Gazette Notification Text

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