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

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-01102021-230116 xxxGIDHxxx CG-DL-E-01102021-230116 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 423] नई दिल्ली, बुधिार, जसतम्ब र 29, 2021/आज‍ि न 7, 1943 No. 423] NEW DELHI, WEDNESDAY, SEPTEMBER 29, 2021/ASVINA 7, 1943 n bLa VhV~;wV vkWQ dkWLV vdkmVsVa ~l vkWQ bafM;k vf/klwpuk ubZ fnYyh] 29 flrEcj] 2021 l-a th@20&lhMCY;w,@9@2021-&ykxr vkSj ladeZ y[s kiky vf/kfu;e] 1959 dh /kkjk 18 dh mi&/kkjk 5[k ds vuqlj.k eas] dkmafly vkWQ n bafLV~V;wV dh 31 ekpZ] 2021 dk s lekIr o”k Z dh okf”kZd fjikVs Z vkSj bl bafLV~V;wV d s y[s kkijhf{kr y[s kks a dks vke lwpuk d s fy, ,rn~}kjk izdkf’kr fd;k tkrk gSA dkSf’kd cuth]Z lfpo [जिज्ञापन-III/4/असा./286/2021-22] 62oha] okf”kdZ fjikVs Z] 2020&21 n dkmafly vkWQ bafLV~V;wV vkWQ dkWLV vdkmaVasVl~ vkWQ bafM;k dks baLVhV;~ wV d s foHkkxks]a lfefr;kas] {k=s ka s vkSj pSIVjks a dh miyfC/k;ksa vkSj fØ;kdykiks a dk s n’kkZrs gq, 62oha okf”kZd fjikVs Z izLrqr djrs gq, [k’q kh gks jgh gSA laf{kIr okf”kZd fjikVs Z 2020&21 funs’kd vkSj bld s fØ;kdyki lfefr;kas@cksMks±@izdks”Bks@a funs’kky;ks a ds fØ;kdyki  v/;{k dk dk;kZy; foHkkx uss fofHkUu idz kj dk;Z vkSj baLVhV;~ wV dh ifj”kn ds lnL;kas] foxr v/;{kks a rFkk mPpkf/kdkfj;ka s }kjk lkSais x, dk; Z fd, gSaA dqN egRoiw.kZ igyas bl idz kj gSa %  e=a ky;kas] ljdkjh foHkkxkas vkSj ,tasfl;kas d s lkFk i=kpkj  v/;{k ,oa mik/;{k dks rduhdh lgk;rk 5516 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]  baLVhV;~ wV d s lHkh izeq[k vk;kstukas ds fy, lgk;rk  ijh{kk funs’kky; ns’k eas dksfoM&19 dh fLFkfr d s dkj.k] dUsnz vkSj ?kj] nkus kas ls vkWykbu ek/;e ls ijh{kk, a vk;ksftr dh xbZ FkhA tuw ] 2020 dh vof/k dh QkmaMs’ku ijh{kk flracj] 2020 vkSj fnlacj] 2020 eas vk;ksftr dh xbZ FkhA tuw ] 2020 vkSj fnlacj] 2020 dh vof/k dh baVjehfM, vkSj vafre ijh{kk, a lfEefyr :i ls tuojh] 2021 eas dh xbZA ;g ijh{kk 3 fons’kh dUsnzka s lfgr 206 ijh{kk dUsnzka s eas vk;ksftr dh xbZ FkhA QkmaMs’ku ijh{kk d s fy, dqy feykdj 20547 ijh{kkFkhZ Fk s vkSj 61]075 ijh{kkFkhZ baVjehfM,V vkSj vafre ijh{kkvks a eas mifLFkr gq, FkAs  v/;;u funs’kky; funs’kky; eas ikpa vyx&vyx ‘kk[kk,a gSa % ¼d½ ‘kS{kf.kd ¼[k½ iz’kklfud ¼x½ dSfj;j dkmalfyxa ¼?k½ izf’k{k.k ¼³½ funs’kky; e[q ; :i l s fuEufyf[kr ij cy nsrk gS % 1- Nk= lka[;dh 1-1 QkmaMs’ku ikB;~ Øe eas {k=s &okj izos’k 1-2 baVjehfM, ikB;~ Øe eas {k=s &okj iathdj.k 1-3 vafre ikB;~ Øe eas {k=s &okj ita hdj.k 1-4 {k=s &okj dyq iathdj.k 2- xq.kkRed lq/kkjksa d s ek/;e ls {kerk fuekZ.k d s fy, dh xbZ igyas 3- Nk=kas d s fy, lgk;rk lsok,a 4- o”k Z 2020&21 ds fy, iquoS/khdj.k dh fLFkfr 5- lkekftd ftEens kfj;ka 6- lh ,e , bVa jehfM,V Nk=ka s d s fy, jkstxkj ;kXs; vkSj izkS|k&s dkS’ky izf’k{k.k 7- fnlacj] 2020 dh vof/k ds vgZrkikzIr lh ,e , ds fy, dSEil IysleasV dk vfHk;ku 8- izk;ksfxd izf’k{k.k fØ;kdyki ¼2020&2021½ 9- lh ,e , dSfj;j dkmalfyxa dk;ZØe ¼2020&2021½ 10- lh ,e , jk”Vªh; vkWuykbu O;olk; fDot 2021  lnL;rk foHkkx lnL; lqfo/kk lfefr d s ekxZfunsZ’ku eas vkSj lh ,e , fo’o:i cklw] baLVhV;~ wV d s v/;{k vkSj lh ,e , ¼MkW-½ oh- ejq yh] v/;{k] lnL; lqfo/kk lfefr] dh vxqokb Z eas lnL;rk foHkkx us fuck/Zk lsok,a] vf/kdka’kr% vkWuykbu ek/;e ls o”k Z d s nkSjku] ;gk a rd fd ykWdMkmu dh vof/k ds nkSjku Hkh lnL;ks a dks iznku djuk vkSj mues a lq/kkj djuk tkjh j[kkA u, 1360 lnL; ,lksfl,V lnL;ka s d s :i eas izos’k fd, x, vkSj 387 lnL; foÙk o”k Z 2020&2021 ds nkSjku Qsykfs’ki d s fy, Hkts s x,A foÙk o”k Z 2020&2021 d s nkSjku is’kos j dk izek.k i= iznku djus d s {k=s eas rsth ns[kh xbZA is’kos j izek.k i= ¼lhvksih½ dks iqu% ‘k:q djus eas mleas ubZ [kkfl;r ‘k:q djus d s izko/kku d s lkFk ekStwnk fo’k”skrk,a] tks igys ‘k:q dh xbZ Fkh] tkjh j[kh xbZ] tks bl idz kj gaS %  is’kos j izek.k i= iqu% ‘k:q djus d s fy, izko/kku  lnL;rk la[;k d s fy, th ,l Vh la- ‘kkfey djus dk izko/kku] vkSj mudh lnL;rk ‘kqYd dh jlhnkas eas mudks n’kkZuk  fcuk ykWfxu ds lnL;rk ‘kYq d dk vkWuykbu Hkxq rku djus dh lqfo/kk ‘kq: djuk  lnL;rk iznku djus eas rsth ykuk vkSj fu;fer vk/kkj ij is’kos j izek.k i= iznku 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 djukA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3  tuZy vkSj izdk’ku funs’kky;  funs’kky; }kjk ekfld tuyZ Þn eSustesVa vdkmaVasVÞ vkSj frekgh tuyZ ÞfjlpZ cqysfVuÞ dk fu;fer vk/kkj ij izdk’ku fd;k tkrk gSA  vc n eSustesVa vdkmaVasV tuyZ fo’o Hkj d s 94 ns’kks a eas miyC/k gS vkSj ns’k d s vU; Hkkxka s es a Hkh fu;fer vk/kkj ij o`f) djus ds iz;kl fd, tk jgs gSaA  n eSusteasV vdkmaVasV tuyZ r`rh; i{kks a vFkkZr eSXtVj ds ek/;e ls i<+u s d s fy, ,si ij miyC/k gS vkSj i<+h tkrh gS rFkk funs’kky; bls vU; IyVs QkeZ e[q ;r% varjk”ZVªh; Lrj ij lwphc) djus ds fy, Hkh iz;kl dj jgk gSA  lwpuk izkS|ksfxdh foHkkx baLVhV;~ wV us izHkkoh :i ls lwpuk izkS|kfsxdh dk mi;kxs u dos y n{krk dks lq/kkjus d s fy, vkSj fgr/kkjdks a dks lsok iznku djus d s fy, fd;k cfYd fgr/kkjdks a d s lkFk ckrphr c<+ku s d s fy, Hkh mi;ksx fd;k gSA  vkWuykbu Nk= iathdj.k iz.kkyh dh ‘k#q vkr  vkWuykbu IyVs Qke Z ds ek/;e ls cSBdas@ vkWuykbu d{kk,a pykuk  iqu% fMtkbu vkSj vU; iksVyZ ks a dk fuekZ.k  vkWuykbu iqLrdks a dh fcØh  lnL;rk vkWuykbu iz.kkyh  vkjs sdy MsVkcsl  Mkes us lojZ  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  lh vk s ih /kkjdks a ds fy, vfuok;Z {kerk izf’k{k.k ¼,e lh ch Vh½  vU; i’s kos j fodkl igyas 1- LokLF; n[s kjs[k d s laca/k eas mi lfefr dk xBu 2- jktLo vklwpuk funs’kky; dh vkjs ls bZ vk s vkbZ vke=a .k 3- dUsnzh; fo|qr fofu;ked vk;ksx dk vuqjks/k 4- opqZvy is’kos j cSBdas 2020 5- bafM;u bLa VhV~;wV vkWQ dkiksZjsV vQs;lZ d s lkFk la;Dq r fØ;kdyki  lrr~ O;kolkf;d fodkl ¼lh ih Mh½ fØ;kdyki  vkWuykbu fØ;kdykiks a ¼bZ&yfu±x½ vFkkZr ofscukj vkSj osfcUV es a o`f)  ihMh ,aM lhihMh lfefr }kjk vk;ksftr dk;ØZ e vkSj osfcukj  la;Dq r dk;ZØe  baLVhV;~ wV d s izfrf”Br iqjLdkj  laxBukas d s fy, ykxr izca/ku eas mRÑ”Vrk d s fy, jk”Vªh; ijq Ldkj  jkstxkj eas lnL;kas d s fy, lh ,e ,e ijqLdkj  jk”Vªh; ifj”kn ,oa pSIVj leUo;u lfefr4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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 dkjZokbZ eas lqfo/kk iznku djukA lfefr ds fØ;kdyi  y[s kk] ctV vkSj pSIVj , th ,e d s fy, {k=s h; Lrj d s pSIVlZ dh cSBd  jk”Vªh; {k=s h; ifj”kn vkSj pSIVj cSBd  u, pSIVj  dk;ZØe vkSj osfcukj  varjkZ”Vªh; dk;Z foHkkx  ;-w d]s ,u , vkj vkb Z lh }kjk lh ,e , vgZrk dh ekU;rk  ykxr ys[kkdkjka s dk yanu fons’kh dUsnz [kksyuk  fons’kh {k=s kf/kdkj eas lh ,e , ikB~;Øe pykus dk izLrko  fons’kh O;kolkf;d y[s kk fof/k fudk;ka@s laxBuksa d s lkFk ,e vks ;w  varjk”ZVªh; cSBdas vkSj vk;kstu  dj vuqla/kku foHkkx@ djk/kku lfefr  th ,l Vh fnol dh pkSFkh o”kZxkBa eukuk  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 vkSj eYw ;kda u d s laca/k es a mUur 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= ikB;~ Øe  vk;dj vihy vkSj eYw ;kadu ds laca/k eas mUur ikB;~ Øe  dsV ¼lh , Vh½ funs’kky; dksfoM&19 egkekjh d s nkSjku dsV funs’kky; us ;g lqfuf’pr fd;k fd dVs ikB;~ Øe d s Nk=kas vkSj vU; fgr/kkjdks a dks lefqpr :i ls fe=or :i ls lgk;rk iznku dh tkrh gS vkSj leL;kvks a dk lek/kku fd;k tkrk gSA 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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5 fØ;kdyki %  baLVhV;~ wV vkSj egkjk”Vª dkS’ky fodkl lkls kbVh ¼,e ,l Mh ,l½ ds chp ,e vk s ;w  dVs vkWuykbu x`g vk/kkfjr ijh{kk  dVs ds ikB;~ Øe dk viMs’ku  Hkkjr d s jkT;ka s eas dsV ikB;~ Øe dk;kfZUor djus ds fy, izLrko  baLVhV;~ wV vkSj , , Vh ds chp ,e vk s ;w  foÙkh; leko’s ku ekg  vkj vk s 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  foÙk O;kolkf;dks a ds fy, MsVk fo’y”sk.k  lwpuk iz.kkyh lqj{kk y[s kk ijh{kk eas fMIykes k  Qksjsfald y[s kk ijh{kk eas fMIykes k  foÙk O;kolkf;dks a ds fy, mUur fctusl ,Dlsy  ,l , ih Qkbusal ikoj ;wtj dkslZ  bathfu;jka s d s fy, ykxr vkSj izca/ku y[s kkadu esa dk;Zdkjh fMIykes k  dkjksckj ewY;kda u eas dk;Zdkjh fMIyksek  e/;LFkrk eas izek.k i= ikB;~ Øe  fu”iknu ij ,d utj  8 U;w ,t ikB;~ Øe  1770 izfrHkkxh  500 ls vf/kd dkikZjs sV Hkkxhnkj  15 ns’kks a ls Hkkxhnkjh  2 ckj vkWuykbu izfrfuf/kRo vk/kkfjr ijh{kk,a  3 lg;kxs &,l , ih] ekbØkslkW¶V] ,u vkbZ & ,e ,l ,e bZ  20 egRoiw.kZ vk;kstu  fn’kk ¼Mh vkb Z ,l ,l ,½ d s fy, ekxZfunsZ’ku fVIi.kh  fn’kk@Mh ,Q , ikB~;Øe dh m|ksx ekU;rk  rduhdh foHkkx  oLrqvka s vkSj lsokvks a d s fuekZ.k@ mRiknu ,oa vkifwrZ eas LFkkuh;@ Lons’kh lkexzh d s laca/k eas ekxZfunsZ’ku fVIi.kh  ykxr ys[kkda u ekudks a ds vuqlkj ykxr fooj.kka s eas izLrqrhdj.k vkSj izdVhdj.k d s laca/k eas ladYiuk i=  C;kt vkSj foRr ykxr dh la’kksf/kr ifjHkk”kk d s laca/k eas ldYiuk i=  y[s kk fooj.kka s eas C;kt vkSj foÙk ykxr O;ogkj ij ladYiuk i=  oLrq lwph eYw ;kda u d s laca/k esa ladYiuk i=  ykxr fjdkMZ ds j[k&j[kko vkSj rRlaca/kh y[s kk ijh{kk ds laca/k es a ,Q , D;w & 3 tkjh djuk  rduhdh izdks”B }kjk ijke’khZ lsok,a6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]  lnL;ks@a fgr/kkjdksa dh ‘kda kvksa d s fy, rduhdh izdks”B }kjk mÙkj  ykxr ys[kkda u ekud ckMs Z ¼lh , ,l ch½  o”k Z 2020&21 ds fy, dksfoM&19 egkekjh dks ns[krs gq, fofHkUu ykxr enkas d s O;ogkj ij ijkef’kdZ k  ykxr ys[kkda u ekudks a dh izLrkouk eas la’kks/ku  lh , ,l ch }kjk tkjh fd, x, lh , ,l eas lanHkks± vkSj ifjHkk”kkvks a dh ‘kCnkoyh dks viMsV djuk  ykxr ys[kkda u ekudks a dk la’kks/ku  ykxr ys[kkijh{kk vkSj vk’oklu ekud ckMs Z ¼lh , , ,l ch½  ,l lh , 101&104 ij ,l lh ,&okj ,Q , D;w tkjh djuk  xq.koÙkk fu;a=.k ij ekud dk ,Dikts j Mªk¶V tkjh djuk  u, Mªk¶V ekudks a dk fodkl  ,l lh , es a la’kks/ku ij fopkj djus d s fy, ckMs Z dk dksj xzqi  fo’ks”kK leh{kk ckMs Z ¼ih vkj ch½ bl vof/k d s nkjS ku ckMs Z us opqZvy :i ls ikap ckj cSBd dhA cksM Z }kjk ‘kh?k z fo’ks”kK leh{kk izfØ;k ‘k:q djus d s fy, lHkh vko’;d dne mBk jgk gSA bl vof/k d s nkSjku ckMs Z us lh ,e ,] ih- ,l- Hkêkpk;kZ dh v/;{krk eas fuEufyf[kr fØ;kdyki fy, gSa %  ckMs Z us ,d fo’k”sk leh{kk eSU;qvy ¼ih vkj ,e½ rS;kj djus dk fu.k;Z fy;k gS] ftles a lHkh QkeZVs kas] izfØ;k ¶ykspkVZ] VsEiyVs ] leh{kdka s o i’s kos j ;wfuVkas d s fy, ekxZfuns’Z ku] fo’k”skK leh{kk iz.kkyh vkSj izek.k i= ‘kkfey gSaA  ckMs Z us is’kos jka s d s fopkj ikzIr djus d s fy, ,d opqZvy iSuy ppkZ djus dk fu.k;Z fy;k gSA  ckMs Z us Mªk¶V ih vkj ,e dks vafre :i fn;k gS vkSj bldh osfVax djd s rFkk bls vafre :i nsu s ds fy, baLVhV;~ wV d s xq.koÙkk leh{kk ckMs Z dks vafre :i fn, x, Mªk¶V ih vkj ,e dks Hkts us dk fu.kZ; fy;k gSA  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] 2020 ls 31 ekpZ] 2021 rd½ izkIr ySafxd mRihM+u dh f’kdk;rkas dh la[;k 3 o”k Z eas ¼1 vizSy] 2020 ls 31 ekpZ] 2021 rd½ nt Z vkSj fuiVkbZ xbZ ySafxd mRihM+u dh f’kdk;rks a dh la[;k 1 o”k Z eas ¼1 vizSy] 2020 ls 31 ekpZ] 20201 rd½ baLVhV;~ wV d s lfpo dks izLrqr vkSj izkIr ySafxd mRihM+u dh f’kdk;rks a dh 2 la[;k o”k Z eas ¼1 vizSy] 2020 ls 31 ekpZ] 2021 rd½ ySafxd mRihM+u d s laca/k eas fd, x, tkx:drk d s osfcukj 3  vkarfjd fu;a=.k foHkkx vkarfjd ys[kkijh{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 ikpa pSIVjkas ¼caXyksj] dksphu] gSnjkckn] Hkoq us’oj] t;iqj½ d s fy, o”k Z 2020&21 ds fy, vkra fjd ys[kkijh{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 kkijh{kk ds fy, vko’;d leUo; fd;k gSA [kjhn izLrko foHkkx e[q ;ky;] fnYyh dk;kyZ ; eas fofHkUu foHkkxkas d s eYw ; ds fofHkUu [kjhn izLrkoks a d s lkFk&lkFk {k=s h; ifj”knks a vkSj pSIVjkas d s [kjhn izLrkoks a dh Hkh iqujh{kk ¼osfVax½ dj jgk 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 d s fy, lh ,aM , th d s viw.kZ iSjk dh vuqikyuk eas visf{kr lgk;rk lsok, a Hkh iznku dh gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7  cSafdax foÙkh; los k, a vkSj chek ckMs Z  O;kolkf;d fodkl fØ;kdyki ekg vxLr] 2021 eas fuos’kd ekg ekg tyq kbZ] 2021 eas cSafdax ekg ekg tuw ] 2021 eas chek ekg ekg vizSy] 2021 eas ,e ,l ,e bZ vuqikyu ekg  izek.ki- ikB;~ Øe ,u vkbZ ,l ,l ¼lsch dh ,d ‘kS{kf.kd igy½ d s lkFk lg;kxs djd s fuos’k izca/ku ij izek.k i= ikB;~ Øe cSafdxa ij izek.k i= ikB;~ Øe] jk”Vªh; chek vdkneh ds lg;kxs ls lkekU; chek ij izek.k i= ikB;~ Øe  O;kolkf;d izdk’ku lw{e] y?k q vkSj e/;e m|e {ks= dk s _.k d s laca/k es a Þ,sM esek;s jÞ ij ekxZfuns’Z ku fVIi.kh dk izdk’ku cSafdxa ] foÙkh; los k, a vkSj chek ¼ ch ,Q ,l vkbZ½ Øksfudy ckMs Z }kjk izdkf’kr ,e ,l ,e bZ cqyfsVu dk fo’k”skkad  m|ksx lnL; lfefr  m|kxs lnL; lfefr us mUur v/;;u ,oa vuqla/kku ckMs Z ds lkFk la;qDr :i ls 17 vkSj 18 vDVwcj] 2020 dks Þth ,l Vh vkj okf”kdZ fjVuZ ¼th ,l Vh vkj 9½ eas ekeyk v/;;u vkSj tfVyrk,aÞ d s laca/k eas ,d 2 fnolh; lh ,e , bZ&dusDV opqZvy lsfeukj dk vk;kstu fd;k A  m|kxs lnL; lfefr vkSj dj vuqla/kku foHkkx us lsaV tsfo;j dkyts ¼Lok;Ùk’kkyh½ dksydkrk d s lg;kxs ls vkSj yanu vkos jlht lsaVj vkWQ dkWLV vdkmaVasVl~ dh lgk;rk ls ctV&2021 ds fofHkUu igyqvka s d s fo’y”sk.k vkSj fopkj&foe’k Z ds fy, fnukda 8 Qjojh] 2021 dks ÞoSf’od ifjizs{; ds lkFk ctV fo’y”sk.k 2021Þ ij ,d ijLij osfcukj l= vk;kfstr fd;kA  m|kxs lnL; lfefr vkSj mUur v/;;u ,oa vuqla/kku ckMs Z us fnukda 12 tuw ] 2021 dks Þlh ,e , & Hkfo”; d s fy, rS;kj O;kolkf;d % m|ksx dh vk’kk,aÞ fo”k; ij ,d jk”Vªh; Lrj ds opqZvy osfcukj dk lQyrkiwodZ vk;kstu fd;kA  ih vkj foHkkx  ljdkj ds e=a ky;kas vkSj foHkkxks a d s fy, baLVhV;~ wV d s vuqjks/k vkSj mudk vuqorZu  ehfM;k izca/ku  fuos’kd tkx:drk dk;ØZ e  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  fofHkUu vk;kstuks a ds fy, eaf=;kas ls lan’s kks a d s fy, leUo;u  izca/ku y[s kkadu lfefr  lh ,e , Jh uhjt Mh- tks’kh dh v/;{krk eas izca/ku y[s kkadu lfefr us 14 ls 18 fnlacj] 2020 rd Þ,dhÑr lwpuk ij {kerk fuekZ.k dk;ZØeÞ dh 5 fnolh; osfcaV lhfjt dk lQy vk;kstu fd;k x;kA  v/;{k lh ,e , uhjt Mh- tks’kh us ns’k eas vkfFkdZ mUufr eas ;kxs nku d s fy, baLVhV;~ wV vkWQ dkWLV vdkmVsVa ~+l vkWQ bf.M;k }kjk fd, x, dk;Z vkSj izko/kku y[s kkadu O;olk; d s ewY;kas] izfØ;k vkSj {k=s ij ppkZ djus d s fy, Jh lh- vkj- ikfVy] ekuuh; lnL; lnL; ¼yksdlHkk½] uolkjh] xqtjkr( Jh ukjk;.k VkVw jk.ks] ekuuh; dUsnzh; lw{e y?kq vkSj e/;e m|e ea=h( MkW- Hkkxor fd’kujko [kjM] ekuuh; foÙk jkT; e=a h ls eyq kdkr dhA8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Lora= y[s kkijh{kd dh fjikVs Z lsok eas] baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bf.M;k ifj”kn foÙkh; fooj.kks a dh y[s kkijh{kk fjiksVZ ;ksX; 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] 2021 dh fLFkfr d s vuqlkj rqyu&i=] rRle; lekIr o”k Z d s 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 gSaA 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] 2021 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 lPpk vkSj ikjn’khZ n`f”Vdks.k iznku djrs gSaA ;ksX; er dk vk/kkj 1- iwta hxr dk;Z izxfr ij ¼iqjkuh ‘k”sk jkf’k½ % 6]01]18]893 #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, ¼5 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] ftlds fy, rRdky {kfr fo’y”sk.k@ O;ogk;Zrk v/;;u fd;k tkuk gS vkSj ftlds fy, y[s kks a es a vko’;d izko/kku fd;k tkuk gSA ,slh vpy iqjkuh lh MCY;w vkb Z ih ‘k”sk jkf’k dk C;kSjk uhp s fn;k x;k gS % fooj.k /kujkf’k ¼#-½ dc ls yfacr@ vfHk;qfDr mRÑ”Vrk dUsnz vtesj 60]28]800 2010 ls iwoZ t;iqj pSIVj 30]11]000 2016 d s ckn ls dksb Z dk;Z ugh a ik;k x;k gSnjkckn mRÑ”Vrk dUsnz 10]37]781 o”k Z 2015 eas ,p lh bZ fcfYMax eas Qk;j gkbMªsV vkSj fLizadyj flLVe dh vkifwrZ vkSj laLFkkiuk dh ykxr ds dkj.k O;; gqbZ /kujkf’k dks n’kkZrk gSA t;iqj mRÑ”Vrk dUsnz 62]962 fnukda 31@03@2017 dks Mkys fQu bathfu;j dks en` k tkap ds fy, Hkxq rku fd;k x;kA mld s ckn ls vc rd dksb Z vU; dk;Z ugh a fd;k x;k gSA uoh eEqcbZ mÑ”Vrk dUsnz 4]99]78]350 fnukda 13 tyq kbZ] 2016 dks 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 6]01]18]893 2- baLVhV;~ wV vkWQ dkWLV vdkmaVasVl~ vkWQ bafM;k dh iwohZ {k=s h; ifj”kn~ ¼bZ vkbZ vkj lh½ d s lac/ak eas] tSlk fd lacaf/kr y[s kkijh{kk }kjk lwfpr fd;k x;k gS vkSj y[s kkvka s dh fVIif.k;kas ls Hkh Li”V gS] 36]40]096 #- dh dyq O;kikj izkI; jkf’k eas ls 12]29]729 #- dh jkf’k ukS lky ls Hkh vf/kd le; igy s dh gS] ftlds fy, cfg;ka s eas dksb Z izko/kku ugh a fd;k x;k gSA [foRrh; fooj.kka s dh fVIif.k;kas dh fVIi.kh 8 (iii) ¼d½ ns[ks]a 3- vU; vfxze jkf’k;ks a eas dkjikjs sV dk;Z e=a ky; ¼,e lh ,½] Hkkjr ljdkj }kjk vLohdkj fd, tkus d s dkj.k iwoZorh Z ifj”kn~ lnL; ls ns; 1]36]097 #- dh jkf’k ‘kfey gS vkSj orZeku eas U;k;k/khu gS] ftld s fy, y[s kkvksa eas dksb Z izko/kku ugh a fy;k x;k gSA [foRrh; fooj.kka s dh fVIif.k;kas dh fVIi.kh 6 ns[ksa] 4- fnYyh dk;kyZ ; & O;kikj izkI; jkf’k eas dkQh yca h le; vof/k d s fy, volwyuh;@vizkIr iM+h fuEufyf[kr cgqr gh iqjkuh cdk;k jkf’k gS] ftlds fy, y[s kkvks a eas izko/kku ugh a fd;k x;k gS % dVs ¼lh , Vh½ & vk/akz izns’k LVsV fLdy MoyiesVa dkiksjZ s’ku % o”kZ 2016%17 ls 13]98]690 #-[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 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 ekudks a 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 d s 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 ds fy, mi;qDr gSA ekey s dk cy ge fuEufyf[kr ij /;ku vkdf”krZ djrs gSa %& d½ if’peh {k=s h; ifj”kn ¼MCY;w vkb Z vkj lh½ d s laca/k eas] tSlk fd lacaf/kr y[s kk ijh{kd us lwfpr fd;k gS vkSj lkFk gh y[s kks a ds ukVs ls 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 8(ii) (1) ns[ks½aA ii) Hkkjrh; thou chek fuxe fyfeVMs ¼,y vkb Z lh vkb½Z }kjk xzsP;wVh dh nsunkjh dk okLrfod ewY;kda u u fd, tkus d s dkj.k Hkkjrh; thou chek fuxe fyfeVMs ¼,y vkb Z lh vkbZ½ dks izhfe;e d s fy, okLrfod Hkxq rku vkSj xsPz ;wVh dk Hkxq rku vf/kfu;e] 1972 eas la’kks/ku d s dkj.k nsunkjh c<+us ds dkj.k vfrfjDr va’knku ds vk/kkj ij xzsP;qVh d s fy, izko/kku fd;k x;k gSA ¼foÙkh; fooj.kks a dh fVIif.k;kas dh fVIi.kh 8(ii) (3) ns[ks½aA iii) MCY;w vkb Z vkj lh }kjk lacfa/kr i{kdkjka s d s fy, izkIr jkf’k;ks]a _.kka s ,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 [foRrh; fooj.kka s dh fVIif.k;ks a dh fVIi.kh 8 (ii) (4) ns[ks]a [k½ bZ vkb Z vkj lh d s rgr Hkoq us’oj pSIVj ds laca/k eas] tSlk fd lacaf/kr y[s kkijh{kd }kjk lwfpr fd;k x;k gS vkjS ys[kkvks a dh fVIif.k;kas ls Hkh Li”V gS %& i) o”k Z d s nkSjku] er` d lnL; ds ifjokj dks 2]00]000 #- dh jkf’k ds Mkus s’ku dk Hkxq rku fd;k x;k gS] tks iz’kklfud O;;kas d s uke Mkyh xbZ gS] tks fd mi;qDr ^y[s kk ‘kh”k*Z ugh a gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh 9 (i) ns[ks½aA ii) o”k Z d s nkSjku xSj jk”Vªh;Ñr cSad] uker% Mh lh ch cSad eas 3 o”kks± dh vof/k d s fy, 60]00]000 #- dh jkf’k lkof/k tek dh gSA baLVhV;~ wV d s fn’kkfuns’Z kksa d s vuqlkj bls jk”Vªh;Ñr cSad eas j[kh tkuh visf{kr gSA ¼foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh 9 (ii) ns[ks½aA bu ekeyks a ds lEca/k es a gekjs er eas dksb Z Hkh cnyko ugh fd;k x;k gSA foÙkh; fooj.kka s d s lEca/k eas 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 ld]s 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, y[s kkijh{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 laca/kh 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.kksa d s vk/kkj ij miHkkDs rkvks a }kjk fy, x, vkfFkdZ fu.kZ;ka s dks izHkkfor dj ldr s 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[keks a d s fy, ys[kk ijh{kk izfØ;k dk fu”iknu djrs gSa vkSj ,sls ys[kk ijh{kk lk{; izkIr djrs gSa] tks10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] gekjs er d s 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 ikus dk tksf[ke] tks /kk[s kk/kMh+ ls gS] pwd d s ifj.kkeLo:i gksu s okys tksf[ke ls Hkh vf/kd gksrk gS D;kasfd /kk[s kk/kM+h eas 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;kIZr 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{; ij vk/kkfjr gSA rFkkfi] Hkfo”; dh ifjfLFkfr;k a vFkok fLFkfr;k a baLVhV;~ wV dks ykHkdkjh laLFkk d s :i eas tkjh u j[kus 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 gekjs ‘kklu ls tMq +s vU; ekeyks a ds chp y[s kk ijh{kk dh ;kts uk d s nk;js vkSj ys[kk ijh{kk d s le; vkSj egRoiw.kZ y[s kk ijh{kk fu”d”k Z 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 gSA vU; ekeys 1 ¼d½ geus pkj {k=s h; ifj”knkas rFkk bD;kuos a pSIVjks a d s foÙkh; fooj.kks a dh y[s kk ijh{kk ugha dh fd ftuea s foÙkh; fooj.kks a es a 184]75]69]767@& #- dh dqy ifjlaifÙk;ka vkSj foÙkh; fooj.kka s d s vuqlkj 5]14]08]779@& #- dk dqy jktLo n’kkZ;k x;k gSA bu {k=s h; ifj”knkas d s foÙkh; fooj.kka s dh y[s kk ijh{kk] lacaf/kr {k=s h; ifj”knkas }kjk fu;qDr vU; y[s kk ijh{kdks a }kjk dh xbZ gS vkSj bu vf/kdka’k pSIVjkas d s foÙkh; fooj.kks a dh y[s kk ijh{kk] ykxr vkSj lade Z y[s kkiky vf/kfu;e] 1959 d s fofu;e 133 d s vuqlkj vkSj baLVhV;~ wV] ftldh fjikVs Z izca/ku }kjk ges a izLrqr dh xbZ gS] d s pSIVj mi fu;eka s d s DykWt 26 d s vuqlkj pSIVjksa d s ‘kklh fudk;kas }kjk fu;qDr ykxr y[s kkdkjksa }kjk y[s kk ijh{kk dh xbZ gS vkjS foÙkh; fooj.kks a ij gekjh jk;] tgk a rd ;g bu {k=s h; ifj”knkas vkSj pSIVjkas d s laca/k esa ‘kkfey /kujkf’k vkSj izdVu d s laca/k eas gS vkSj vf/kfu;e dh /kkjk 143 dh mi /kkjk ¼3½ vkSj ¼11½ d s vuqlkj gekjh jk;] tgk a rd bu mijksDr ifj”knks a vkSj pSIVjks a d s laca/k eas ‘kkfey /kujkf’k vkSj izdVu d s lac/ak eas gS] vU; ys[kk ijh{kdks a vkSj ykxr ys[kkdkjka s dh fjikVs Z ij gh vk/kkfjr gSA ¼[k½ geus ;gka ikpa pSIVjkas d s foÙkh; fooj.kka s dh y[s kk ijh{kk ugh a dh Fkh] ftuds foÙkh; fooj.kka s dh y[s kk ijh{kk ugh a gqb Z gS vkSj tks izca/ku }kjk izekf.kr djd s ges a izLrqr fd, x, gSa rFkk foÙkh; fooj.kks a ij gekjh jk;] tgk a rd ;g bu pSIVjkas eas ‘kkfey dh xbZ /kujkf’k vkSj izdVu d s laca/k eas gS vkSj vf/kfu;e dh /kkjk 143 dh mi /kkjk ¼3½ vkSj ¼11½ ds vuqlkj gekjh fjikVs Z] tgk a rd ;g bu mijkDs r pSIVjks a d s laca/k es a ‘kkfey dh xbZ /kujkf’k vkSj izdVu d s laca/k eas gS] dos y ,sls vy[s kkijhf{kr foÙkh; fooj.kka s ij v/kkfjr gS tSlk fd izca/ku }kjk izekf.kr fd;k x;k gSA gekjh jk; es a vkSj izca/ku }kjk ges a nh xbZ lwpuk vkSj Li”Vhdj.kka s d s vuqlkj ;s foRrh; fooj.k] tSlk fd izca/ku }kjk izekf.kr fd;k x;k gS] baLVhV;~ wV ds 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 d s bl o”k Z d s fy, foÙkh; fooj.kks a eas vM+lB pSIVj ‘kkfey gSa] ftudh y[s kk ijh{kk ykxr y[s kkdkjksa }kjk dh xbZ FkhA mijkDs r foÙkh; fooj.kks a ij gekjh jk; vkSj uhp s nh xbZ vU; dkuwuh vis{kkvka s ij gekjh jk;] fd, x, dk;Z ij gekjh fuHkjZ rk vkSj vU; y[s kk ijh{kdks a dh fjikVs kZsa rFkk izca/ku }kjk izekf.kr foÙkh; fooj.kka s d s laca/k eas mijkDs r ekeyka s ij la’kksf/kr ugha dh xbZ gSA 2- tSlk dh lacaf/kr y[s kk ijh{kd }kjk lwfpr fd;k x;k gS fd ys[kkvksa dh fVIif.k;kas ls Hkh Li”V gS] iwohZ {k=s h; ifj”kn ¼bZ vkbZ vkj lh½ d s laca/k eas %& i) Hkkjrh; LVsV cSad ls fdjk, ds lac/ak eas o”k Z nkSjku izkIr 1]60]000@& #- dh /kujkf’k] ftlds fy, bZ vkbZ vkj lh }kjk th ,l Vh fcy izLrqr fd;k x;k gS] ysfdu ,l ch vkb Z ls ml fdjk;k vk; ij dksb Z th ,l Vh vHkh rd izkIr ugha fd;k x;k gSA iV+Vk djkj d s vuqlkj] fdjk, eas ykxw th ,l Vh ‘kkfey ugha gSA ¼foÙkh; fooj.kks a d s dh fVIif.k;ka s dh fVIi.kh 8(iii)¼[k½ dks ns[ks½aA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 ii) Hkkjrh; LVsV cSad d s lkFk fnukda 01-04-2019 ls ikpa o”kks± d s iV~Vk djkj d s rgr iV~Vkdrk Z vFkkZr ,l ch vkb Z }kjk] 6 ekg dk fdjk;k vkSj lsok izHkkj dk vfxze Hkqxrku] dCtk yus s ls iwoZ vFkok dCtk yrs s le; fu%’kYq d okilh ;kXs; izfrHkfwr tek d s :i es a iznku djsxkA rFkkfi] bZ vkb Z vkj lh us vHkh rd iV~Vns kj ls ml izfrHkwfr jkf’k dh olwyh ugh a dh gSA vc bZ vkb Z vkj lh us foÙkh; o”k Z 2019&20 d s y[s kkvka s eas bl /kujkf’k d s fy, izko/kku fd;k gSA [foÙkh; fooj.kka ss dh fVIif.k;kas dh fVIi.kh 8 (iii) ¼x½ dks ns[ks]a A iii) iwoh Z {k=s h; ifj”kn~ ¼bZ vkb Z vkj lh½ d s laca/k eas] tSlk fd lacfa/kr y[s kkijh{kd }kjk lwfpr fd;k x;k gS vkSj y[s kkvka s d s laca/k eas fVIif.k;kas ls Hkh Li”V gS] fnukda 31-03-2021 dh fLFkfr d s vuqlkj 34]19]372@& #- dk Vh Mh ,l izkI; gS] tks dh okLrfod Vh Mh ,l izek.k i=ka s d s lkFk lkFk vk; ds ikVs Zy ls foHkkx eas okLrfod tek d s lanHk Z eas iw.k Z feyku fd, tkus d s v/;/khu gSA [foÙkh; fooj.kka s dh fVIif.k;kas dh fVIi.kh 8 (iii) ¼?k½ ns[ks]a A 3- mÙkjh {ks=h; ifj”kn~ ¼,u vkbZ vkj lh½ d s laca/k eas] tSlk fd lacaf/kr y[s kkijh{kd }kjk lwfpr fd;k x;k gS vkSj ys[kkvks a dh fuEufyf[kr fVIif.k;kas ls Hkh Li”V gS %& ,u vkb Z vkj lh dh cfg;kas d s vuqlkj] 11]25]800@& #- dh jkf’k fnukda 31-03-2021 dh fLFkfr d s vuqlkj] e[q ;ky; ls izkI; gSA rFkkfi] e[q ;ky; }kjk Hkts s x, y[s kk d s vuqlkj] ;g n’kkZ;k x;k gS fd ¼3]71]669@& #-½ eq[;ky; ls ,u vkb Z vkj lh dks Hkxq rku fd;k tkuk gS] tks fd feyku fd, tkus d s v/;/khu gSA [foRrh; fooj.kks a dh fVIif.k;kas dh fVIi.kh 8 (iv) (ii) ns[ks]a 4- fuos’k ¼tks baLVhV;~ wV d s uke ls /kkfjr ugh a 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 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 a mijkDs r ;kXs; jk; iSjk d s fy, vk/kkj eas fofufnZ”V ekeyka s ds izHkkokas d s vykok] 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 vkjS ;gka Åij fn, x, ^vU; ekeys* iSjk ds iSjk 1 ds fy, vk/kkj eas] of.kZr ekeyka s d s izHkkoksa ds vykok] gekjh jk; eas] dkuwu 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 ,sl s {k=s kks a vkSj pSIVjkas ls izkIr gq, gS] ftudk s geus ugh a ns[kk gSA x- baLVhV~;wV dh {k=s h; ifj”knkas vkSj pSIVjkas d s y[s kka s ij fjikVs Z dh lacaf/kr {k=s ka s vkSj pSIVjks a ds y[s kk ijh{kdks@a ykxr ys[kkdkjkas }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 lefqpr 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 % 12 flrEcj] 2021 ¼vk’kh”k dqekj e[q kkis k/;k;½ Hkkxhnkj lnL; la- 056359 ¼;w Mh vkb Z ,u 21056359,,,,chvkj 8352½12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k fnukda 31 ekpZ] 2021 dh fLFkfr d s vuqlkj rqyu i= 31 ekpZ] 2020 dh fVIi.kh 31 ekpZ] 2021 dh fLFkfr ds vuqlkj fLFkfr d s vuqlkj fooj.k #- #- fuf/k;ka s dk lzkrs baLVhV;+ wV fuf/k % 3,28,82,67,556 lkekU; fuf/k (1) 3,52,86,60,115 13,61,970 deZpkjh minku fuf/k (2) 12,70,179 1,05,90,087 fofo/k iqjLdkj fuf/k (3) 1,19,35,319 3,93,02,024 vU; fuf/k (4) 5,04,57,717 36,69,04,589 vU; n;s rk,a (5) 38,56,11,482 1,74,85,331 izko/kku (6) 1,63,81,951 3,72,39,11,557 dqy 3,99,43,16,763 fuf/k;ka s dk mi;ksx ifjlaifÙk;ka 66,36,12,754 d) laifÙk] la;a= vkSj miLdj (7) 62,98,76,902 62,98,76,902 33,40,195 [k) verw Z ifjlaifÙk;k a (7) 11,56,523 11,56,523 6,49,48,643 iwta hxr dk; Z izxfr ij 6,44,00,406 111,150,750 fuos’k (8) 11,11,51,147 pky w ifjlaifÙk;ka 1,85,93,985 oLrq lwfp;ka (9) 92,15,300 13,65,48,298 O;kikj izkI; jkf’k (10) 12,76,00,355 2,66,93,74,915 udnh vkSj udnh lerYq ; (11) 2,96,43,39,929 5,63,42,017 _.k vkSj vfxze jkf’k;ka (12) 8,65,76,201 3,18,77,31,785 2,88,08,59,215 3,723,911,557 dqy 3,994,316,763 egRoiw.kZ y[s kkadu uhfr;kas vkSj y[s kkvka s ij fVIif.k;ka (20) layXu fVIif.k;k a 1&20 foÙkh; fooj.kka s dk vfHkUu Hkkx gSa ;g blh rkjh[k dh gekjh fjikVs Z eas mfYyf[kr rqyu i= gSA Ñr s js ,aM js pkVZMZ vdkmaVasVl~ QeZ iathdj.k la- % 301072bZ lh,e, vucZ pØorh Z lh,e, dkSf’kd cuth Z funs’kd & foÙk lfpo vk’kh”k deq kj e[q kksik/;;k; lh,e, ih jkt w v¸;j lh,e, foLo:i ckl w Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 056359 LFkku % dksydkrk fnukda %[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k fnukda 31 ekpZ] 2021 dk s lekIr o”k Z d s fy, vk; vkSj O;; dk fooj.k 31 ekpZ] 2020 dks fooj.k fVIi.kh 31 ekpZ] 2021 dks lekIr o”k Z d s fy, lekIr o”k Z d s fy, #- #- vk; : 4,81,68,453 lnL;rk ,oa vU; ‘kYq d (13) 4,14,92,244 78,31,58,351 f’k{k.k ,oa vU; ‘kYq d (14) 80,14,88,797 19,96,20,102 ijh{kk ,oa vU; ‘kYq d (15) 15,70,93,010 3,01,30,511 lh ih Mh ,oa vU; dk;dZ ze ‘kYq d 25,86,999 6,82,934 foKkiu lfgr if=dk d s va’knku 3,04,020 5,60,108 izdk’ku dh fcdzh 76,345 16,86,20,003 C;kt 16,77,04,452 89,93,898 vU; vk; 68,82,627 1,23,99,34,360 dqy% 1,17,76,28,494 O;;% 29,17,53,676 LFkkiuk O;; (16) 29,50,83,924 13,83,53,610 dk;kyZ ; O;; (17) 13,23,52,795 17,24,280 lkfaof/kd ys[kk ijh{kk ‘kYq d ¼fVIi.kh %7½ 18,42,372 1,15,15,185 ;k=k ,oa okgu 57,84,498 11,94,75,491 ijh{kk O;; (18) 8,96,25,246 2,61,91,773 ifj”kn~ ,oa lfefr dh cSBdks a dk O;; 1,04,55,464 1,24,84,257 fVªC;wuy lfgr pquko dk [kpZ 1,02,587 91,34,964 if=dk O;; 80,03,945 84,86,308 fons’kh fudk;kas dks lnL;rk va’knku 91,80,183 58,81,173 lEeys u ,oa varjk”ZVªh; cSBdas 22,036 lh- ih- Mh- rduhdh dkS’ky fodkl ,oa vU; dk;ØZ e O;; (19) 3,77,70,833 44,99,886 1,05,30,783 O;kolkf;d fodkl O;; 27,38,377 12,90,47,748 dksfpax O;; 23,96,69,959 2,44,07,259 v/;;u lkefxz;kas ,oa fooj.kh dh [kir 4,88,58,662 1,92,465 izdk’ku LVkWd dh [kir 8,77,604 19,36,746 oLrq lwfp;k a vkSj v’kks/; _.k cV~V s [kkrk 8,65,573 5,60,23,237 eYw ;gzkl vkSj ifj’kks/ku 5,21,39,398 - ih ,e d;s lZ Q.M eas nku 2,57,99,000 884,909,788 dqy 92,79,01,509 355,024,572 O;; ls vf/kd vk; gksu s ds dkj.k ‘ks”k jkf’k 24,97,26,985 5,478,292 vof/k iwoZ lek;kts u ¼fuoy½ (19d) 1,19,09,239 349,546,280 ljIyl ‘k”sk jgus ij lkekU; fuf/k eas varfjr 23,78,17,746 layXu fVIif.k;k a 1&20 foÙkh; fooj.kka s dk vfHkUu Hkkx gSa ;g blh rkjh[k dh gekjh fjikVs Z eas mfYyf[kr rqyu i= gSA Ñr s js ,aM js pkVZMZ vdkmaVasVl~ QeZ iathdj.k la- 301072bZ % lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foÙk lfpo vk’kh”k deq kj e[q kksik/;;k; lh,e, ih jkt w v¸;j lh,e, foLo:i cklw Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 056359 LFkku : dksydrk fnukda :14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] n bLa VhV~;wV vkWQ dkWLV vdkmaVasV~l vkWQ bafM;k fnukda 31 ekpZ] 2021 dk s lekIr o”k Z d s fy, udn izokg fooj.k 31 ekp]Z 2020 dks 31 ekp]Z 20 21 dks 31 ekp]Z 2021 dks lekIr o”kZ ds fy, fooj.k lekIr o”kZ ds fy, lekIr o”kZ ds fy, #- #- #- d. izpkyu fØ;kdykiks a ls udn izokg 34,95,46,280 djk/ku ls iwo Z vf/k’ks”k ,oa vlk/kkj.k en 23,78,17,746 fuEufyf[kr ds fy, lek;kstu:- 5,60,23,237 ewY;gzkl vkSj ifj’kks/ku 5,21,39,398 40,55,69,517 dk;Z’khy iwta h ifjorZu ls iwoZ izpkyu vf/k’ks”k 28,99,57,144 dk;Z’khy iwta h ifjorZuks a ds fy, lek;kstu 8,35,28,626 pkyw nsunkfj;ks a es a o`f)@ ¼deh½ 1,76,03,513 3,20,71,615 pkyw ifjlaifRr;ks a es a ¼o`f)½@ deh (1,19,07,556) 5,14,57,011 56,95,957 45,70,26,528 izpkyu fØ;kdykiks a ls fuoy udnh ¼d½ 29,56,53,101 [k- fuos’k fØ;kdykiks a ls udnh izokg 1,75,09,863 lh MCY;w vkbZ ih lfgr laifRr] la;a= vkSj miLdj 3,64,67,761 - fuos’k es a deh (397) 1,75,09,863 fuos’k fØ;kdykiks a ls fuoy udnh ¼[k½ 3,64,67,364 x- foÙkh; fØ;kdykiks a ls udnh izokg (1,05,79,340) fuf/k ‘ks”k es a ifjorZu (3,71,55,451) (1,05,79,340) foÙkh; fØ;kdykiks a ls fuoy udnh ¼x½ (3,71,55,451) 46,39,57,051 udnh vkSj udnh lerqY; es a fuoy o`f) (d+[k+x) 29,49,65,014 2,20,54,17,864 tksMs+ a & vof/k ds vkjaHk es a udnh vkSj udnh lerqY; 2,66,93,74,915 2,66,93,74,915 vof/k ds var es a udnh vkSj udnh lerqY; 2,96,43,39,929 fVIif.k;ka :- i. mijkDs r udnh izokg fooj.k]^udnh izokg fooj.k^ d s laca/k eas ys[kkadu ekud , ,l%3 eas ;Fkkfu/kkZfjr ^vizR;{k i)fr* d s rgr rS;kj fd;k x;k gSA ii. udnh vkSj udnh leryq ; eas ‘kkfey gS : 11,35,445 gkFk eas udnh 12,13,355 24,77,15,305 cSad eas ‘ks”k % pkyw [kkrk 18,46,14,031 6,36,87,419 cSad eas ‘ks”k % cpr [kkrk 8,29,96,593 2,35,68,36,746 lkoa f/k tek 2,69,55,15,950 2,66,93,74,915 2,96,43,39,929 ;g blh rkjh[k dh gekjh fji kVs Z eas mfYyf[kr rqyu i= 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, ih jkt w v¸;j lh,e, foLo:i cklw Hkkxhnkj mik/;{k v/;{k lnL;rk la- % 056359 LFkku : dksydrk fnukda :[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 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] 2020 dh fLFkfr 31 ekpZ] 2021 dh fooj.k ds vuqlkj fLFkfr d s vuqlkj #- #- 2,90,65,64,207 foxr ys[kkvksa d s vuqlkj ‘k”sk 3,28,82,67,556 tksM+ s : 2,62,91,000 i) psIVj dh Hkfwe vkSj Hkou dk iwta hdj.k 60,01,602 27,62,427 ii) dksphu pSIVj ds Hkou dk iatw hdj.k - 2,93,56,17,634 3,29,42,69,158 2,93,56,17,634 3,29,42,69,158 - ?kVk,a & gSnjkckn Hkou ds fy, lek;kts u 60,01,602 27,62,427 ?kVk,a & dksphu pSIVj d s Hkou d s fy, lek;kts u - - ?kVk,a & xzsP;qVh vkSj vodk’k udnhdj.k 2,40,000 31,03,642 tksM +s % izos’k ‘kYq d ¼lnL;½ 28,14,813 2,93,87,21,276 3,29,08,42,369 tksM +s % layXu vk; vkSj O;; fooj.k d s vuqlkj o”kZ ds fy, fuoy vf/k’ks”k 34,95,46,280 23,78,17,746 vk; vkSj O;; 3,28,82,67,556 3,52,86,60,115 fVIi.kh la- 2 : deZpkjh minku fuf/k 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fLFkfr fLFkfr d s vuqlkj fooj.k ds vuqlkj #- #- 18,15,482 foxr ys[kk ds vuqlkj ‘k”sk 13,61,970 4,46,886 tksM +s % o”k Z ds fy, va’knku 18,85,132 22,62,368 32,47,102 67,002 tksMa+ s % o”k Z ds fy, fuf/k dh lkof/k tek ij vftrZ C;kt 43,910 9,58,230 ?kVk,a % fd;k x;k Hkqxrku 20,05,763 9,170 ?kVk,a % o”k Z ds nkSjku xzsP;qVh fuf/k eas varfjr 15,070 13,61,970 12,70,17916 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- 3 : fofo/k iqjLdkj fuf/k 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 85,77,189 fiNy s rqyu i= d s vuqlkj ‘k”sk 1,05,90,087 14,08,791 tksM +s % o”k Z ds nkSjku o`f) 10,96,918 6,66,272 tksM +s % o”k Z ds nkSjku gqb Z vk; 3,06,653 (62,165) ?kVk,a % iqjLdkj dh ykxr (58,339) 1,05,90,087 1,19,35,319 fVIi.kh la- 4 : vU; fuf/k 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fooj.k fLFkfr d s vuqlkj fLFkfr d s vuqlkj #- #- 5,59,371 Hkou fuf/k 5,45,277 46,000 iqLrdky; fuf/k 34,59,322 3,86,96,653 fofo/k fuf/k 4,64,53,118 3,93,02,024 5,04,57,717 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-.5 : orZeku n;s rk, a 31 ekpZ] 2020 dh fLFkfr ds 31 ekpZ] 2021 dh vuqlkj fooj.k fLFkfr d s vuqlkj #- #- 31,21,975 ykbczsjh tek 32,53,256 2,85,33,387 O;kikj izkI; jkf’k 5,29,34,912 18,16,78,366 {k=s h; ifj”knkas ,oa pSIVjks a d s ikl pky w [kkrk 15,55,30,383 14,93,78,944 vU; nus nkfj;ka 16,83,71,439 41,91,917 Vh Mh ,l n;s 55,21,492 36,69,04,589 dqy 38,56,11,482 fVIi.kh la- 6 izko/kku 31 ekpZ] 2020 dh fLFkfr ds 31 ekpZ] 2021 dh vuqlkj fooj.k fLFkfr d s vuqlkj #- #- 1,74,85,331 izko/kku 1,63,81,951 1,74,85,331 dqy 1,63,81,951[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 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 ldy ewY;gkzl@ ifj’kks/ku fuoy CykWd CykWd 01-04-20 dk s vof/k ds nkSjku ?kVk,a % vof/k ds 31-03-2021 dh fLFkfr ds 01-04-2020 rd o”kZ ds tksM+as@ ?kVk,a % 31.03.2021 31-03-2021 dh fLFkfr 31-03-2020 ifjlaifÙk;k sa dk izkjafHkd ykxr o`f) nkSjku dh fcØh @ vuqlkj dqy fy, o”kZ ds nkSjku rd ds vuqlkj dh fLFkfr ds lek;kstu ewY;gkzl vuqlkj fooj.k lek;kstu #- #- #- #- #- #- #- #- #- d- ewrZ ifjlia fÙk;ksa : ÝhgkYs M Hkfwe 16,07,93,820 16,07,93,820 16,07,93,820 16,07,93,820 - - - yht gkYs M Hkfwe 6,47,63,988 6,47,63,988 88,53,899 8,32,057 - 96,85,956 5,50,78,032 5,59,10,089 ÝhgkYs M Hkou 70,35,78,852 67,05,395 71,02,84,247 35,18,02,481 3,53,58,506 43,347 38,72,04,334 32,30,79,913 35,17,76,371 QuhpZ j vkjS fQfVaXl 8,54,95,561 5,60,918 (45,296) 8,60,11,183 4,34,30,386 41,97,521 (14,53,082) 4,61,74,825 3,98,36,358 4,20,65,175 iqLrdky; dh iqLrdsa 1,21,57,523 2,643 1,56,352 1,20,03,814 1,15,52,836 3,30,656 (4,88,460) 1,13,95,032 6,08,782 6,04,687 dk;kZy; miLdj 9,48,60,489 9,17,377 9,57,77,866 5,77,95,047 56,76,678 (8,97,428) 6,25,74,297 3,32,03,569 3,70,65,442 tsujsVlZ 1,60,77,155 (11,010) 1,60,66,145 96,73,429 10,51,406 (1,91,868) 1,05,32,967 55,33,178 64,03,72618 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] fy¶V 1,40,63,133 1,00,000 1,41,63,133 84,23,157 8,60,997 - 92,84,154 48,78,979 56,39,976 ekVs j dkj 7,40,503 (2,39,882) 5,00,621 6,12,762 8,336 (1,67,717) 4,53,381 47,240 1,27,741 daI;wVj 5,71,39,960 52,01,047 (1,34,201) 6,22,06,806 5,39,14,233 31,16,407 (16,40,865) 5,53,89,775 68,17,031 32,25,727 lkbfdy 8,368 8,368 8,368 - - 8,368 - - - dqy d 1,20,96,79,352 1,34,87,380 (2,74,037) 1,22,25,79,991 54,60,66,598 5,14,32,564 (47,96,073) 59,27,03,089 62,98,76,902 66,36,12,754 [k- vewrZ ifjlaifÙk;ka : lkWQ+Vos;j 4,40,87,339 60,324 (22,14,589) 4,19,33,074 4,07,47,144 7,06,834 (6,77,427) 4,07,76,551 11,56,523 33,40,195 dqy [k 4,40,87,339 60,324 (22,14,589) 4,19,33,074 4,07,47,144 7,06,834 (6,77,427) 4,07,76,551 11,56,523 33,40,195 ldy ;kxs 1,25,37,66,691 1,35,47,704 (24,88,626) 1,26,45,13,065 58,68,13,742 5,21,39,398 (54,73,500) 63,34,79,640 63,10,33,425 66,69,52,949 foxr o”kZ 1,19,59,90,540 5,77,76,151 - 1,25,37,66,691 52,97,02,291 5,60,23,237 10,88,214 58,68,13,742 66,69,52,949 66,62,88,249 iwta hxr dk;Z izxfr ij (5,48,237) 6,44,00,406 6,44,00,406 6,49,48,643 6,49,48,643[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh la. 8 : xSj&m)`r fusos’k ¼ykxr ij½ 31 ekpZ] 2020 dh fLFkfr 31 ekpZ] 2021 dh fLFkfr fooj.k ds vuqlkj ds vuqlkj #- #- lgdkjh U;kl d s ‘ks;j : 10 #- izR;sd ds 50 ‘k;s j ¼foxr o”kZ 50 ‘ks;j½ 500 jksfgr pSEcj izsfelasl dks&vkijsfVo lkslkbVh fyfeVMs ] eEqcbZ 500 (iwoZ eas t; c`ankou izhfefll VªLV QaM] ckEcs d s :i es a of.kZr) 11,00,00,000 vkb Z lh , vkbZ dh fnokfy;k O;olkf;d ,taslh eas fuos’k 11,00,00,000 10 #- izR;sd d s iznÙk ‘k;s j dh la[;k ( 1,10,00,000) 11,00,000 vkb Z lh ,e , % iathÑr ewY;kda d laxBu es a ¼foxr o”kZ 1]10]000½ fuos’k 11,00,000 50,250 - vU; 50,647 11,11,50,750 11,11,51,147 fVIi.kh la- 9 oLrq lwfp;k % 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fLFkfr ds vuqlkj fooj.k fLFkfr d s vuqlkj #- #- #- - i zd k ’ k u L V kWd ¼ykxr ij½ 26,48,183 39,13,431 - i si j L V k Wd ¼ y k x r ij½ 5,765 5,765 - f o o j f . k d k LVkWd lfgr v/;;u lkexzh ¼ykxr ij½ 50,79,538 1,30,70,992 - v U ; l k e x zh dk LVkWd ¼ykxr ij½ 14,81,814 16,03,797 92,15,300 1,85,93,985 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- 10 : O;kikj vkSj vU; izkI; jkf’k;ka ¼izfrHkfwrr] vPNh ekuh xbZ½ 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fLFkfr fooj.k fLFkfr d s vuqlkj ds vuqlkj #- #- #- O ; k i k j i zk I; jkf’k 3,04,11,085 4,53,47,285 v U ; i kz I ; j k f’k 9,71,89,270 9,12,01,013 12,76,00,355 13,65,48,29820 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] fVIi.kh la- 11 : udnh vkSj udnh lerYq ; 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fLFkfr fooj.k fLFkfr d s vuqlkj ds vuqlkj #- #- #- udnh vkSj udnh lerqY; % u d n h g k F k e as 12,13,355 11,35,445 vuqlwfpr cSadks a ds ikl ‘k”sk % p k y w [ k k r s eas 18,46,14,031 24,77,15,305 c p r [ k k r s e as 8,29,96,593 6,36,87,419 c Sad k s a d s ikl lkof/k tek % 2,69,55,15,950 2,35,68,36,746 2,66,93,74,915 2,96,43,39,929 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- 12 : _.k vkSj vfxze jkf’k;ka ¼izfrHkfwrr] vPNh ekuh xbZ½ 31 ekpZ] 2020 dh 31 ekpZ] 2021 dh fLFkfr d s vuqlkj fooj.k fLFkfr d s vuqlkj #- #- 1,60,60,936 vU; vfxze jkf’k;ka 1,90,97,163 5,35,825 deZpkfj;ka s dks R;kSgkj vfxze 6,15,295 2,82,36,196 Vh Mh ,l ikzI; jkf’k 4,05,25,592 58,80,816 iwoZ iznÙk [kpZ 2,02,25,669 56,28,244 tek 61,12,482 5,63,42,017 8,65,76,201 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-13 : lnL;rk vkSj vU; ‘kYq d : 31 ekpZ] 2020 dks lekIr 31 ekpZ] 2021 dks o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 3,90,83,132 okf”kdZ lnL;rk ‘kYq d 3,24,85,201 84,85,505 lnL;ks a dk is’kos j izek.k i= ‘kYq d 87,12,905 3,83,664 lnL;ks a dh f’kdk;r @ cgkyh ‘kYq d@ ukekda u ‘kYq d 74,070 1,80,552 lnL;rk vkjS izek.k i= ‘kYq d & vkb Z ,e , ¼;w ,l ,½ 1,91,103 35,600 csgrj fLFkfr izek.k i= 28,965 4,81,68,453 4,14,92,244[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 fVIi.kh la-14 : f’k{k.k vkSj vU; ‘kqYd : 31 ekpZ] 2020 dks lekIr 31 ekpZ] 20201 dk s o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 3,73,00,545 Nk= iathdj.k ‘kYq d 3,93,32,295 O;kogkfjd ifz’k{k.k iathdj.k ‘kYq d 63,24,000 2,40,000 O;kogkfjd ifz’k{k.k@ fo”k; NwV ‘kqYd 70,76,000 42,25,000 f’k{k.k ‘kYq d 69,40,05,533 71,60,01,424 dSV dkslZ vk; 3,23,78,200 3,47,02,200 dksfpax iwjh djus laca/kh izek.k i= dk iqu% oS/khdj.k ‘kYq d 39,37,600 18,65,000 foojf.kdk dh fcØh 14,17,000 10,74,918 v/;;u ukVs ~l dh fcØh 6,64,473 40,47,460 Mkd] dksfpax] iquoZS/khdj.k ,oa u, fljs ls Qkeks± dh fcdzh 55,000 500 78,31,58,351 80,14,88,797 fVIi.kh la-15 : ijh{kk vkSj vU; ‘kqYd : 31 ekpZ] 2020 dks 31 ekpZ] 2021 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 19,54,59,802 ijh{kk ‘kYq d 15,70,93,010 41,60,300 mÙkj i=ks a dh tkap d s fy, ‘kYq d - 19,96,20,102 dqy 15,70,93,010 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- 16 : LFkkiuk O;; 31 ekpZ] 2020 dks 31 ekpZ] 2021 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 23,02,81,199 osru vkSj HkÙk s 25,20,18,346 2,16,45,439 deZpkjh xzsP;qVh QMa ds fy, fu;kDs rk dk va’knku 32,88,945 deZpkjh Hkfo”; fuf/k d s fy, fu;kDs rk dk va’knku 2,02,16,709 2,38,58,818 deZpkjh fgrdkjh fuf/k d s fy, fu;ksDrk dk va’knku 1,976 1,600 deZpkjh vodk’k udnhdj.k d s fy, fu;kDs rk dk va’knku 48,46,734 22,14,569 37,88,134 deZpkjh vodk’k udnhdj.k&fo|eku 33,09,753 81,25,398 fpfdRlk O;; 74,44,220 deZpkfj;ka s dks NqV~Vh ;k=k HkRrk 8,80,164 5,19,767 11,54,309 vkj ih ,Q lh iz’kklu vkSj bZ Mh ,y vkb Z fujh{k.k izHkkj 13,71,347 8,13,614 izf'k{k.k vkSj fodkl ¼,p vkj Mh½ 10,56,559 29,17,53,676 29,50,83,92422 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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- 17 : dk;kZy; O;; 31 ekpZ] 2020 dks lekIr o”k Z 31 ekpZ] 2021 dks lekIr o”k Z ds fy, fooj.k ds fy, #- #- 58,70,873 enq z.k ,oa y[s ku lkexzh 52,08,198 1,02,53,169 Mkd] rkj] nwjHkk”k vkSj QSDl 66,13,269 13,41,095 vkra fjd y[s kk ijh{kk ‘kYq d 13,70,599 1,12,31,186 fo|qr iHzkkj 62,11,070 2,17,191 tus sjsVj O;; 1,08,920 26,89,600 njs a vkSj dj 15,89,984 4,99,704 chek 4,61,739 99,56,647 ejEer vkSj j[k&j[kko 92,95,187 14,23,357 dkj O;; 9,40,310 12,820 tekurh tek jkf’k ij C;kt 7,820 72,96,792 fof/kd izHkkj 1,20,23,159 4,81,651 cSad izHkkj 3,25,730 39,99,799 daI;wVj j[kj[kko O;; 95,13,470 24,52,883 tu laidZ O;; 16,52,660 27,47,453 ns[kjs[k laca/kh O;; 31,30,829 7,26,844 iqLrd ,oa if=dk,a 4,03,552 3,12,799 izfrfuf/k ‘kYq d 1,287 3,59,020 jkti= vf/klwpuk 4,56,500 22,84,918 deZpkjh dY;k.k 12,72,468 81,43,953 fdjk;k 83,86,325 6,03,64,965 iz'kklfud izHkkj 5,75,88,032 56,86,891 fofo/k O;; 57,91,687 13,83,53,610 13,23,52,795 n bLa VhV~;Vw vkWQ dkWLV vdkmaVasV~l vkWQ bfaM;k foÙkh; fooj.kks a ds Hkkx Lo:i fVIif.k;ka ¼tkjh½ fVIi.kh l-a 18 : ijh{kk O;; 31 ekpZ] 2020 dks 31 ekpZ] 2021 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 3,63,99,442 ijh{kk O;; 1,49,84,419 4,68,97,852 ijh{kd dk ikfjJfed 2,59,03,246 3,12,97,234 Ikjh{kk dUsnz O;; 4,72,02,834 9,93,016 ekSf[kd dksfpax fon++;kfFk;Z ks a d s fy, ijh{kk O;; 13,19,302 38,87,947 iqjLdkj ,oa iqjLdkj forj.k O;; 2,15,445 11,94,75,491 8,96,25,246[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 fVIi.kh l-a 19 : lh ih Mh dk;ØZ e O;; ,oa rduhdh dkS’ky 31 ekpZ] 2020 dks 31 ekpZ] 202 dks lekIr o”k Z d s fy, fooj.k lekIr o”k Z d s fy, #- #- 91,43,755 lhihMh O;; 2,90,574 45,500 Ikfj;kts uk O;; 1,86,517 9,43,520 lokZRsre pSIVj ijq Ldkj lfgr jk”Vzh; iqjLdkj 1,00,000 1,05,37,449 {k=s h; ykxr@jk”Vzh; lEesyu O;; 5,60,485 1,49,69,489 lhihMh O;;-+& vkjlh@pSIVj 26,99,977 21,31,120 rduhdh dkS’ky fodkl 6,62,333 3,77,70,833 44,99,886 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- d 19 : vof/k iwoZ lek;kstu 31 ekpZ] 2020 dks lekIr 31 ekpZ] 2021 dks lekIr o”k Z d s fy, fooj.k o”k Z d s fy, #- #- vof/k iwoZ vk; 22,18,757 e[q ;ky; - - bZ vkb Z vkj lh 1,17,281 200 MCY;w vkb Z vkj lh d s pSIVj 2,33,760 (7,57,578) ,l vkbZ vkj lh d s pSIVj 2,18,900 1,81,065 ,u vkbZ vkj lh d s pSIVj 3,70,150 16,42,444 dqy ¼d½ 9,40,091 vof/k iwoZ O;; 56,07,415 e[q ;ky; 1,23,13,836 - MCY;w vkb Z vkj lh 81,521 11,800 bZ vkb Z vkj lh 97,622 3,94,171 ,u vkbZ vkj lh 1,63,014 2,63,607 MCY;w vkb Z vkj lh d s pSIVj 68,237 8,24,943 ,l vkbZ vkj lh d s pSIVj 1,63,100 18,800 ,u vkbZ vkj lh d s pSIVj (38,000) 71,20,736 dqy ¼[k½ 1,28,49,330 54,78,292 vof/k iwoZ lek;kstu ¼fuoy½ (d&[k) 1,19,09,23924 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 egRoiw.kZ ys[kkda u uhfr;ks a vkSj y[s kkvks a ij fVIif.k;k a d- egRoiw.kZ ys[kkda u uhfr;ka foÙkh; fooj.kka s dks rS;kj djus d s fy, vk/kkj foÙkh; fooj.kka s dks lkekU;r% lger y[s kkadu fl)karks]a ykxw y[s kkadu ekudka s vkSj ykxr rFkk ladeZ y[s kkda kj vf/kfu;e] 1959 esa ;Fkkla’kksf/kr izko/kkukas ds vuqlkj rS;kj fd;k x;k gSA foÙkh; fooj.kks a dks ykHkdkjh laLFkk d s laca/k eas ,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; ¼dksydkrk½] ubZ fnYyh dk;kZy;] bldh {k=s h; ifj”knkas rFkk pSIVjks a ds foÙkh; fooj.kka s dks] ifjlaifÙk;ka s vkSj ns;rkvks]a lHkh var% lkexzh legw ‘ks”k dks lekIr djus d s ckn vk; vkSj O;;] var legw yus &nsuks a vkSj ifj.kkeLo:i vizkIr vkf/kD;@¼deh½ dh leku enksa dks iw.k Z :i ls ‘kkfey djds lefsdr fd;k x;k gSA vis{kkuqlkj vko’;d lek;kstu fd, x, gSa vkdyukas dk mi;kxs foRrh; fooj.kka s dks rS;kj djus eas izca/ku dks] o”k Z d s fy, lwfpr dh xbZ ifjlaifÙk;ka s 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 dks rS;kj djus eas iz;qDr vuqeku foosdiw.k Z vkSj rdlZ axr gksrs gSa A ftl vof/k;ksa eas ifj.kke dh tkudkjh feyrh gS@ dk;kfZUor gksrs gSa] ml vof/k eas okLrfod ifj.kkeks a vkSj vuqekukas ds chp vuqeku vkSj varj l s okLrfod ifj.kke fHkUu gks ldrs gSaA jktLo ekU;rk izos’k ‘kYq d lnL;ks a ls izkIr izos’k ‘kYq d dks iwta hÑr fd;k x;k gSA iathdj.k ‘kYq d Nk«kk sa ls izkIr ita hdj.k ‘kYq d dks Nk«k dk iathdj.k gksrs gh jktLo vk; ds :i eas ekuk x;k gSA 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 dks fdlh dher ij gLrkra fjr fd;k tkrk gS] rk s ,sl s izdk’kuksa dh fcØh d s laca/k eas jktLo dks ekU; fd;k tkrk gS A ?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 A ³½ vU; dk;ZØe ‘kYq d ls jktLo dks ,sls fØ;kdyki djus ij ekU; fd;k tkrk gSA p½ C;kt cSadka s ds ikl lkof/k tekvkss aa ds 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;; dk s izkfIr vk/kkj ij ekU; fd;k tkrk gS] ftles a fuEufyf[kr ekeyka s d s vykok ikLs Vy vkSj ekSf[kd dksfpax ls lacaf/kr O;; ‘kkfey gSa %& i. pSIVjksa 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 25 laifÙk] la;a= vkSj miLdj laifÙk] la;a= vkSj miLdj dks ykxr eas ls lafpr eYw ;gzkl vkSj fuoy gkfu] ;fn dksbZ gks] dk s de djd s r; fd;k x;k gSA ykxr eas [kjhn dh dher vkSj dksb Z vU; ykxr ‘kkfey gS] tks ifjlaifRr dks bld s visf{kr mi;ksx d s fy, bldh dk;Z’khy fLFkfr es a ykus d s fy, dh tkrh gSA verw Z ifjlaifÙk;ka verw Z ifjlaifÙk;ka s eas daI;wVj lkW¶Vos;j ‘kkfey gSa] tks ykxr eas ls lafpr ifj’kks/ku vkSj fuoy gkfu] ;fn dksb Z gks] dks de djd s r; fd;k x;k gSA iwta hxr dk;Z izxfr ij ,slh ifjlaifÙk;ka s d s fuekZ.k ij fd;k x;k O;;] tks mld s visf{kr mi;ksx ds fy, rS;kj ugh a gS] mls ^iwta hxr dk;Z izxfr ij* ds rgr ykxr eas ls gkfu] ;fn dksb Z gks] dks de djd s 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 ds rgr fufn”ZV enka s ij vofyf[kr eYw ; i)fr ij iznku fd;k x;k gSA ¼[k½ yhtgkYs M Hkfwe dk cgh eYw ; rFkk ml ij Hkxq rku fd;k x;k izhfe;e] iêk vof/k d s nkSjku vklkuh ls ifj’kkfs/kr gzkl fd;k x;k gSA Hkfwe fdjk;k] ;fn dksbZ gks] ml o”k Z ds O;; ds :i eas eku fy;k x;k gS] ftlds fy, ;s ‘kYq d ns; gSa vFkok Hkqxrku ;ksX; gSaA ¼x½ ykbczsjh dh iqLrdks a d s fy,] ftl o”k Z eas ;s [kjhnh xbZ gSa] ml o”kZ eas 40 izfr’kr ij eYw ;gzkl fd;k x;k gSA bleas ,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’kkas 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 dks ekU; djus d s fy, de fd;k x;k gSA oLrqlwph izdk’ku LVkWd] v/;;u lkexzh rFkk isij LVkWd vkSj foojf.kdk LVkWd bR;kfn dks ykxr vFkok fuoy olwyh 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 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 ds 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; ugha 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] tks foxr bosVa l s mRiUu gks yfsdu ekU; ugh a dh xbZ] D;kafsd ;g laHkkfor ugha gS fd vkfFkdZ ykHkka s 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 ldrkA ,slh ck/;rk,a vkdfLed nsunkfj;ks a d s :i eas izdV dh xbZ gSaA budk vkdyu fu;fer varjky ij fd;k x;k gS vkjS dsoy ck/;rk d s ml va’k dk vkdyu fd;k x;k gS] ftld s fy, vkfFkdZ ykHkks a okys lalk/kukas dk ,d vkmV¶yk s dos y ,slh vR;f/kd nqyHk Z ifjfLFkfr;kas dks NkMs +dj] laHkkfor gS] tgk a dksbZ fo’oluh; vuqeku ugha yxk, tk ldrAs vkdfLed ifjlaifRr;kas dks foÙkh; fooj.kks a eas ekU; ugha fd;k tkrkA fons’kh eqnzk yus nsu fons’kh enq zk eas yus nsu] ml ysu nsu dks djus dh rkjh[k dks izpfyr fofue; nj ij fd;k x;k gSA ekSfnzd enks a dh lwpuk rqyu i= dh rkjh[k dks izpfyr vafre nj dk mi;kxs djd s nh tkrh gSA izkjaHk eas ntZ@ lwfpr ekSfnzd enks a ds fuiVku ds 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;; d s fooj.k es a ekU; fd;k x;k gSA26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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] ftles a nkok u dh xbZ jkf’k iznku dh xbZ gSA ii. jkstxkj mijkra ds ykHk jkstxkj d s mijkar d s ykHk] tSls Hkfo”; fuf/k] xzsP;qVh] vodk’k udnhdj.k bR;kfn e[q ;ky;] lacfa/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 ds fy, leh{kk dh xbZ gSA ;fn bu ifjlaifÙk;ka s 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 d s lkFk ifBr /kkjk 12d d s rgr vk;dj ls NwV iznku dh xbZ gS] vr% vk;dj ds fy, dksb Z izko/kku ugha fd;k x;k gSA vof/k iwoZ vk;@ O;; ,d ;k vf/kd iwoZ vof/k;ks a eas foÙkh; fooj.kka s dks rS;kj djus eas =qfV;kas vFkok pwdka s d s dkj.k orZeku vof/k eas mRiUu vof/k iwoZ dh enksa dks vk; vkSj O;; ds fooj.k eas vyx ls izdV fd;k x;k gSA [k- ys[kkvks a ij uksV 1- baLVhV;~ wV ds lefsdr foÙkh; fooj.kka s dks dkys dkrk e[q ;ky;] ubZ fnYyh dk;kyZ ;] pkj {k=s h; ifj”knks a vkSj bD;kuos pSIVjkas dks /;ku es a j[kdj rS;kj fd;k x;k gS] ftuea s ls ikpa y[s k s y[s kk ijhf{kr ugh a gSa ;Fkk f=osUnze] f’keyk] upkukaxy] djuky] ikuhir vkSj Hk#p & vadys’oj pSIVjA mUuhl pSIVjkas] uker% bUnkSj] nsokl] tcyiqj] foa/;uxj] flaxjkSyh] Hknkzorh & flekxs k] usoys h] xkft;kckn] tEe]w tks/kiqj] u;kukaxy] vxjryk] tktijq ] D;ka>s kj] te’kns iqj] usgkrh] pUnzkijq vkSj laHkyiqj] cy’s oj] lkus hir] y[kuÅ vkSj >kla h d s foÙkh; fooj.kka s dks izkIr u gksus d s dkj.k bUgsa orZeku o”k Z eas ‘kkfey ugh a fd;k x;kA rFkkfi] lefsdr foÙkh; fooj.kks a d s iwoZ o”kZ d s vkda M+ks a eas bu pSIVjkas d s foxr o”k Z ds vkda M+ s ‘kkfey gSa ¼vuqyXud&I ns[ks½aA 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 fofufnZ”V lhek d s v/;/khu fcy izLrqr djus ij iznku dh tkrh gSA uhfr dh ‘krks± ds vuqlkj] viz;ksT; ‘k”sk jkf’k 4 o”kks± dh vof/k ds fy, lafpr dh tk ldrh gSA fnukda 31 ekpZ] 2021 dh fLFkfr d s vuqlkj] viz;kTs ; ‘ks”k jkf’k] tks deZpkfj;ka s d s [kkrs eas tek gS] og 45]61]466@& ¼foxr o”k Z eas 44]99]498@&½ gSA [k½ o”k Z 2014 eas bZ vkb Z vkj lh d s f[kykQ lafonkRed deZpkfj;ka s }kjk ,d dkuwuh okn nkf[ky fd;k x;k gS] tks vHkh yfacr gSA o”k Z d s nkSjku fLFkfr es a cnyko ugh a 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 d s rgr] ykxw C;kt naM 5]01]68]756@& #- ¼foxr o”kZ es a 5]01]68]756@& #-½ d s lkFk lsok dj ekax 5]01]68]756@& #- ¼foxr o”k Z eas] 5]01]68]756@& #-½ gS] ftlesa 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 es a n’kkZbZ xbZ gSA ?k½ dksphu pSIVj d s laca/k eas % i) lh ,Q bZ }kjk fd, x, fuekZ.k dk;Z d s dkj.k iM+ksl d s Hkou dh {kfr ds fy, 19]38]785@& ¼foxr o”k Z 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; es a ,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”kZ eas 75]80]762@&½ jkf’k dh dk;Z lafonk d s laca/k eas QkeZ vkb Z bZ bZ ¼NwV QkeZ½ pSIVj }kjk Bsdsnkjksa ls izkIr ugh a fd;k x;k gSA mijksDr dk;Z Bsdsnkjksa ls ,sl s Qke Z izkIr ugh a djus s d s dkj.k dk;Z lafonk dj nsunkjh 6]06]461@& #- rFkk C;kt gksxh] ftldk y[s kkvka s eas mYys[k ugh a fd;k x;k gSA [k- iwta hxr izfrc)rk ¼tks iznku ugh a dh xbZ½ iwta hxr ys[kk ds laca/k eas fu”iknu fd, tkus gsrq ‘k”sk vuqca/k dh vuqekfur jkf’k ¼fuoy vfxze jkf’k½ vkSj iznku dh xbZ jkf’k 12]11]250@& ¼foxr o”kZ & ‘kUw;½ gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 3- vk;dj d s laca/k eas NwV vk;dj vf/kfu;e 1961 dh /kkjk 11 d s lkFk ifBr /kkjk 12d d s rgr iznku dh xbZ gS] tks foÙk vf/kfu;e d s u, izko/kkukas 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, dksbZ 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 rRlac/akh lkof/k tek eas laxr fuos’kka s d s lkFk ‘kkfey dh xbZ gSA fuf/k;ks a dks fofHkUu nkrkvks a }kjk iznku fd;k x;k gSA 5- 269]55]15]950@& #- ¼foxr o”k Z esa 235]68]36]746@&½ dh lkof/k tek jkf’k eas fofo/k iqjLdkj vkSj vU; fuf/k d s fy, 52]79]142@& ¼foxr o”k Z eas 49]16]284@& #-½ ‘kkfey gSA 6- vU; vfxze jkf’k es a ,e lh vkb]Z Hkkjr ljdkj }kjk vuqefr u nsu s d s dkj.k iwoZ 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 ¼eq[;ky;½ ¼th ,l Vh lfgr½ #- 5]06]869@& ¼#- 4]95]217@&½ 8- (i) eq[;ky; d½ n baLVhV;~ wV vkWQ dkLV 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 Hkxq rku vf/kfu;e] 1972 ¼;Fkkla’kksf/kr½ d s rgr xzsP;qVh d s laca/k eas nsunkjh dks legw xzsP;qVh uhfr l s Hkkjrh; thou chek fuxe dks fn, x, v’a knku ds vk/kkj ij ekU; fd;k tkrk gSA x½ vodk’k udnhdj.k d s laca/k eas nsunkjh dks ,y vkb Z lh vkb Z d s ikl j[kh xbZ vuqekfsnr vodk’k udnhdj.k fuf/k ds vk/kkj ij ekU; fd;k tkrk gSA (ii) MCY;w vkb Z vkj lh 1- ,Q Mh , ih ,y ls] vuqlwph&p & pky w ifjlafÙk;ks a eas n’kkZbZ xbZ 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 Hkxq rku ;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 d s Hkqxrku ds fy, i{kdkj ls vuqLekjd vkSj ek/;LFk dh fu;qfDr d s fy, vuqjks/k izkIr gqvk gSA 2- vuqlwph x & pky w ns;rkvks a eas n’kkZbZ xbZ 4]20]707@& #- dh olwyuh; jkf’k d s fy, izko/kku , th ,e }kjk vuqeksnu fd, tkus ij iqjkafdr fd, tk,axs D;kasfd ;g Hkqxrku ;ksX; ugha gSA 3- ifj”kn us Hkkjrh; thou chek fuxe d s lkFk ,d legw xsPz ;qVh ;kts uk viukbZ gS] rFkkfi Hkkjrh; thou chek fuxe }kjk fnukda 31-03-2020 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 ds 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 4- MCY;w vkb Z vkj lh }kjk] izkIr jkf’k;ks]a _.kks a ,oa vfxze jkf’k;ks a rFkk lacaf/k;ks a dks O;kikj Hkxq rku ;kXs; jkf’k;ksa d s laca/k es a y[s kkvka s dh ‘k”sk jkf’k;ks a dh iqf”V djus d s fy, i= tkjh fd, x, gSa vkSj ;g ‘ks”k jkf’k;ka iqf”V fd, tkus dh v/;/khu gSaA (iii) bZ vkb Z vkj lh d½ fnukda 31-03-2021 dh fLFkfr d s vuqlkj 36]40]096@& #- d s dqy fofo/k nsunkjh eas ls 12]29]729@& #- dh jkf’k ukS lky ls Hkh vf/kd le; dh gSA [k½ 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 es a th ,l Vh fcy Hkh rS;kj fd;k x;k Fkk] rFkkfi] ,l ch vkbZ ls dksb Z th ,l Vh izkIr ugh a fd;k x;k gSA iêk djkj ds vuqlkj fdjk, eas ykxw th ,l Vh ‘kkfey ugh a gSA x½ ,l ch vkb Z d s lkFk orZeku iV~Vk djkj fnukad 01@04@2019 ls 5 o”kks± d s fy, 160]000 #- izfr ekg dh nj ls ¼d s ,e lh dj vkSj ljpkt Z lfgr] ftl s Lokeh }kjk ogu fd;k tkuk gS½ yfsdu bleas ykxw th ,l Vh ‘kkfey ugh a gSA ml djkj ds rgr] iV~Vns kj vFkkZr ,l ch vkbZ }kjk 6 ekg ds fdjk, vkjS lsok izHkkjksa dk vfxze Hkqxrku fd;k tk,xk] tks dCtk yus s ij vFkok mlls iwo Z C;kt jfgr izfrHkfwr tek d s :i eas gksxkA ;g tek jkf’k iV~Vk lekIr gksus ij okil dh tk ldxs hA rFkkfi] bZ vkb Z vkj lh us vHkh rd iV~Vns kj ls ;g izfrHkfwr tek jkf’k olwyh ugh a gSA vc bZ vkb Z vkj lh us foÙk o”kZ 2019&20 ds fy, ys[kka s eas vko’;d izHkko] ;fn dksb Z gS] dj fn;k gSA28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ?k½ fnukda 31-03-2021 dh fLFkfr d s vuqlkj] 34]19]372@& dh Vh Mh ,l izkI; y[s kk ‘k”sk jkf’k n’kkZbZ xbZ gSA bls okLrfod Vh Mh ,l izek.ki= vkSj vk;dj ikVs Zy ls bafLV~V;wV d s uke foHkkx dh okLrfod tek jkf’k d s lanHk Z esa iwjh rjg ls feyku fd;k tk,xkA ³½ MkW- ,- ,l- nqxk Z izlkn] vuq’kklfud lfefr d s ihBklhu vf/kdkjh }kjk f’kdk;r la- dkWe@21&lh MCY;w , ¼9½ 2010 eas tkjh fd, x, 27 ebZ] 2015 d s vkn's k d s vuqlkj ykxr ,oa lade Z y[s kkiky ¼O;kolkf;d ,oa vU; nqO;Zogkj rFkk ekeyka s d s vkpj.k dh tkap dh izfØ;k½ fu;ekoyh] 2007 ds fu;e 19¼1½ d s lkFk ifBr lh MCY;w , vf/kfu;e] 1959 dh /kkjk 21[k ¼3½ d s vuqlkj lnL; ds fo#) fuEufyf[kr vkn's k fn, x, gSa %& d- ÞlnL; dh izrkM+uk [k- vkn's k fn, tkus d s 30 fnukas d s Hkhrj laLFkku d s 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 x- vkn's k nsu s dh rkjh[k ls 1 o"k Z dh vof/k d s 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 d s vihy izkf/kdkjh d s 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 ds [kMa ¼x½ d s rgr bl mi;qZDr izkf/kdkjh dk s iznÙk ‘kfDr;kas dk iz;ksx djrs gq, vkn’s k 09@04@18 d s }kjk mi;qZDr vihy izkf/kdkjh us mu funs’Z kks a dks iwjk gkus s rd baLVhV;~ wV dh vuq’kklfud lfefr }kjk ikfjr vuqfpr vkn’s k d s izpkyu dks LFkfxr dj fn;k gS ftud s fy, vkn’s k fnukda 09@04@2018 ds iSjk ¼12½ ds rgr mfYyf[kr iz;kstu ds fy, vkSj u;k vkn’s k tkjh djus d s 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 i- vkuykbu ns;rk dh fLFkfr ds lR;kiu ds rgr ,u vkbZ vkj lh ds ikl] 1]57]175 #- dh Vh Mh ,l ekax cdk;k gSA pwfad mÙkjh Hkkjrh; {k=s h; ifj”kn ekeys ij vk;dj izkf/kdkfj;ka s ds lkFk vuqlj.k dj jgh gS] naM C;kt ds laca/k eas cfg;ka s esa dksb Z izko/kku ugha fd;k x;k gS] tk s fd ns; gks ld]s vr% ekax oS/k ugh a gks ldrh D;kafsd bls Bhd fd, tkus dh t:jr gS vkSj vk;dj foHkkx ds 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”k Z cdk;k ekax 1 2020-21 6,050/- 1 2019-20 18,450/- 2 2018-19 23825/- 3 2012-13 35663/- 4 2009-10 12607/- 5 2008-09 43160/- 6 2007-08 17420/- dqy 1,57,175/- ii- ,u vkb Z vkj lh dh cfg;kas ds vuqlkj] 11]25]800@& #- dh jkf’k fnukda 31-03-2021 dh fLFkfr d s vuqlkj e[q ;ky; ls izkIr gksuh gSA rFkkfi] e[q ;ky; }kjk Hkts s x, yts j d s vuqlkj ;g n’kkZ;k x;k gS fd ¼3]71]669@&#-½ e[q ;ky; }kjk ,u vkbZ vkj lh dks Hkxq rku fd, tkus gSaA ‘k”sk jkf’k dk feyku dk;Z py jgk gSA 9- Hkoq us’oj pSIVj ds laca/k eas bZ vkbZ vkj lh d s rgr] tSlk fd pSIVj ys[kkijh{kd }kjk lwfpr fd;k x;k gS %& i o”k Z ds nkSjku] er` d lnL; d s ifjokj dks 2]00]000@& #- ds nku dk Hkqxrku dj fn;k x;k gS vkSj iz’kklfud O;; d s ukes Mkyk x;k gS] tks fd mi;qDr ys[kk jkf’k ugh a gSA ii- o”k Z d s nkSjku 60]00]000@& #- dh lkof/k tek ¼,Q Mh½ ,d xSj&jk”VªhÑr cSad uker% Mh lh ch cSad eas dh xbZ gSA baLVhV;~ wV d s fn’kk&funs’Z kks a d s vuqlkj ;g jkf’k jk”VªhÑr cSad eas tek dh tkuh pkfg,A 10- 31-03-2021 dh fLFkfr d s vuqlkj 1]18]30]676@& #- dh jkf’k d s th ,l Vh buiqV _.k dks ‘k”sk vk; ,oa O;; [kkrs eas Mkyk x;k gSA 11- {k=s h; ifj”knkas vkSj pSIVjks a d s ikl pky w [kkrkas ds rgr 15]55]30]383@& #- ¼fuoy tek½ dh fcuk feyku dh xbZ jkf’k ‘k”sk gSA 12- baLVhV;~ wV d s ikl 3]46]943@& #- 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 ldrkA 13- {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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 14- 31 ekpZ] 2020 rd dh fLFkfr d s vuqlkj miyC/k lwpuk d s vk/kkj ij**lw{e] y?k q vkSj e/;e mn;eh fodkl vf/kfu;e] 2006** ds varxZr ifjHkkf"kr lw{e] y?kq vkSj e/;e mn;fe;kas dks C;kt lfgr dksb Z jkf'k ns; ugh a gSaA 15- foxr o"kZ ds vkda Mka s dks] tgk a dgha Hkh vko';d gqvk gS] ogk a orZeku o"k Z ds legw ksa d s leu:q i iqu%oxhZdr vkSj iqu% O;ofLFkr fd;k x;k gSA fVIif.k;k a 1 ls 20 rd gLrk{kfjr lh,e, vuZc pØorhZ lh,e, dkSf’kd cuthZ funs’kd & foRr lfpo lh,e, ih jktw v;~;j lh,e, fcLo:i cklw mik/;{k v/;{k LFkku % dksydkrk rkjh[k% 12 flracj] 2021 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 2020&21 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 vkblZ h,vkbZ dk vgenkckn pSIVj 2 vkblZ h,vkbZ dk caxykSj pSIVj 3 vkblZ h,vkbZ dk vkSjaxkckn pSIVj 3 vkblZ h,vkbZ dk Hknzkorh&fleksxk pSIVj # 4 vkblZ h,vkbZ dk cM+kSnk pSIVj 4 vkblZ h,vkbZ dk dksphu pSIVj 5 vkbZlh,vkbZ dk fHkykbZ pSIVj 5 vkblZ h,vkbZ dk dks;EcVwj pSIVj 6 vkblZ h,vkbZ dk Hkksiky pSIVj 6 vkblZ h,vkbZ dk bZjksM pSIVj 7 vkblZ h,vkbZ dk fcykliqj pSIVj 7 vkblZ h,vkbZ dk xkns kojh pSIVj 8 vkblZ h,vkbZ dk xkvs k pSIVj 8 vkblZ h,vkbZ dk gSnjkckn pSIVj 9 vkblZ h,vkbZ dk bankSj&nsokl pSIVj # 9 vkblZ h,vkbZ dk dksVV~ k;e pSIVj 10 vkblZ h,vkbZ dk tcyiqj pSIVj # 10 vkblZ h,vkbZ dk enq qjbZ pSIVj 11 vkblZ h,vkbZ dk dY;ku&vca jukFk pSIVj 11 vkblZ h,vkbZ dk exa ykSj pSIVj 12 vkblZ h,vkbZ dk dkYs gkijq &lkaxyh pSIVj 12 vkblZ h,vkbZ dk eRsrwj&lsye pSIVj 13 vkblZ h,vkbZ dk dPN&xka/kh/kke pSIVj 13 vkblZ h,vkbZ dk eSlwj pSIVj 14 vkblZ h,vkbZ dk ukxiqj pSIVj 14 vkblZ h,vkbZ dk usYyb&Z iYk Z flVh pSIVj 15 vkblZ h,vkbZ dk ukfld&vkts kj pSIVj 15 vkblZ h,vkbZ dk usYyjw pSIVj 16 vkblZ h,vkbZ dk uoha eqacbZ pSIVj 16 vkblZ h,vkbZ dk usoys h pSIVj # 17 vkblZ h,vkbZ dk fiEijh&fpapokM&vdjq Mh pSIVj 17 vkblZ h,vkbZ dk iyDdkM pSIVj 18 vkblZ h,vkbZ dk iq.ks pSIVj 18 vkblZ h,vkbZ dk ikfaMpsjh pSIVj 19 vkblZ h,vkbZ dk jk;iqj pSIVj 19 vkblZ h,vkbZ dk jkuhiVs &osYyjw pSIVj 20 vkblZ h,vkbZ dk lwjr&xqtjkr pSIVj 20 vkblZ h,vkbZ dk f=’kjw pSIVj 21 vkblZ h,vkbZ dk okih&neu&flyoklk pSIVj 21 vkblZ h,vkbZ dk f=pwjiYyh pSIVj 22 vkblZ h,vkbZ dk foa/;kuxj pSIVj # 22 vkblZ h,vkbZ dk f=osUnze pSIVj 23 vkblZ h,vkbZ dk lksykijq pSIVj 23 vkblZ h,vkbZ dk mdUukxzke pSIVj 24 vkblZ h,vkbZ dk Hk#p vady's oj pSIVj 24 vkblZ h,vkbZ dk fot;okM+k pSIVj 25 flaxjkSyh pSIVj 25 vkblZ h,vkbZ dk fo’kk[kkiV~Vue pSIVj 26 gkslwj pSIVj 27 dksft[kkMs & eYykiqje pSIVj30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] iwohZ {k=s mRrjh {k=s Ø- la- uke Ø- la- uke 1 iwoh Z Hkkjr {ks=h; ifj”kn 1 mRrjh Hkkjr {k=s h; ifj”kn 2 vkblZ h,vkbZ dk vxjryk pSIVj # 2 vkblZ h,vkbZ dk vkxjk&eFkjq k pSIVj 3 vkblZ h,vkb Z dk vklulksy pSIVj 3 vkblZ h,vkbZ dk vtejs &HkhyokM+k pSIVj 4 vkblZ h,vkbZ dk cksdkjk s LVhy flVh pSIVj 4 vkblZ h,vkbZ dk bykgkckn pSIVj 5 vkblZ h,vkbZ dk Hkoq us’oj pSIVj 5 vkblZ h,vkbZ dk paMhx<+&iapdqyk pSIVj 6 vkblZ h,vkbZ dk dVd&txrflga iqj&dsUnzikjk pSIVj 6 vkblZ h,vkbZ dk nsgjknuw pSIVj # 7 vkblZ h,vkbZ dk /kuckn&flanjh pSIVj 7 vkblZ h,vkbZ dk Qjhnkckn pSIVj 8 vkblZ h,vkbZ dk nqxkZiqj pSIVj 8 vkblZ h,vkbZ dk xkft;kckn pSIVj # 9 vkblZ h,vkbZ dk xqokgkVh pSIVj 9 vkblZ h,vkbZ dk xkjs [kijq pSIVj 10 vkblZ h,vkbZ dk gtkjhckx pSIVj 10 vkblZ h,vkbZ dk xqM+xkoa pSIVj 11 vkblZ h,vkbZ dk gkoM+k pSIVj 11 vkblZ h,vkbZ dk gfj}kj&_f”kds’k pSIVj 12 vkblZ h,vkbZ dk tktijq & D;ka>s kj pSIVj # 12 vkblZ h,vkbZ dk t;iqj pSIVj 13 vkblZ h,vkbZ dk te’kns iqj pSIVj 13 vkblZ h,vkbZ dk tky/akj pSIVj 14 vkblZ h,vkbZ dk [kM+xiqj pSIVj 14 vkblZ h,vkbZ dk tEe w pSIVj # 15 vkblZ h,vkbZ dk ubZgRrh & bPNkijq pSIVj # 15 vkblZ h,vkbZ dk >kla h pSIVj # 16 vkblZ h,vkbZ dk iVuk pSIVj 16 vkblZ h,vkbZ dk tks/kiqj pSIVj # 17 vkblZ h,vkbZ dk jktiqj pSIVj 17 vkblZ h,vkbZ dk dkuiqj pSIVj 18 vkblZ h,vkbZ dk jkaph pSIVj 18 vkblZ h,vkbZ dk dksVk pSIVj 19 vkblZ h,vkbZ dk jkmjdsyk pSIVj 19 vkblZ h,vkbZ dk y[kuÅ pSIVj # 20 vkblZ h,vkbZ dk lacyiqj pSIVj # 20 vkblZ h,vkbZ dk yfq/k;kuk pSIVj 21 vkblZ h,vkbZ dk lsjkeiksj pSIVj 21 vkblZ h,vkbZ dk u;k ukxy pSIVj 22 vkblZ h,vkbZ dk flyhxqM+h&xaxVkds pSIVj 22 vkblZ h,vkbZ dk uks,Mk pSIVj 23 vkblZ h,vkbZ dk lkmFk vkfsM’kk pSIVj 23 vkblZ h,vkbZ dk ifV;kyk pSIVj 24 vkblZ h,vkbZ dk rypj&vaxqy pSIVj 24 vkblZ h,vkbZ dk mn;iqj pSIVj 25 vkblZ h,vkbZ dk /kqfy;ktku pSIVj 25 vkblZ h,vkbZ dk chdkusj >aq>u q 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 vkb Z lh , vkbZ dk ckys’oj 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”kZ d s nkSjku ‘kkfey ugha gS D;ksfad foÙkh; fooj.k ikzIr ugha g,q gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 THE INSTITUE OF COST ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 29th September, 2021 No. G/20-CWA/9/2021.—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, 2021 are hereby published for general information. KAUSHIK BANERJEE, Secy. [ADVT.-III/4/Exty./286/2021-22] 62nd, ANNUAL REPORT, 2020-21 The Council of the Institute of Cost Accountants of India takes pleasure in presenting this 62nd Annual Report giving the achievements and activities of Departments, Committees, Regions and Chapters of the Institute. Abridged Annual Report 2020-21 Directorate and its Activities Activities of the Committees/Boards/Cells/ Directorates  President’s Office The department carried out various tasks, and jobs assigned by Council Members, Past Presidents and Higher Officials of the Institute. Some of the key initiatives are as follows:  Correspondence with Ministries, Government Departments and agencies  Technical Support to President & Vice-President  Support to all major events of the Institute  Directorate of Examination Due to Covid-19 situation in the country, examinations were conducted through online mode from both center and home mode. The Foundation examination of June 2020 terms was held in September 2020 and December 2020.The merged examination of June 2020 and December 2020 terms of Intermediate and Final examinations were held in January 2021. The Examination was conducted in 206 examination centers including 3 overseas centers. In total there were 20,547 examinees for Foundation examination and 61,075 examinees had appeared in the Intermediate and Final examinations.  Directorate of Studies The Directorate is having five distinct wings (A) Academics (B) Administrative (C) Career Counselling (D) Training (E) Placement The Directorate mainly emphasizes on: 1. Students Statistics 1.1 Region-wise admission in Foundation Course: 1.2 Region-Wise Registration for Intermediate Course 1.3 Region-Wise Registration for Final Course 1.4 Total Region-Wise Registration 2. Initiatives taken for capacity building through qualitative improvements 3. Support services to the students 4. Revalidation Status for 2020-21 5. Social Responsibilities 6. Employability & Techno Skill Training for CMA Intermediate Students32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 7. Campus Placement Drives for Qualified CMAs of December 2020 Term 8. Practical Training Activities [2020-2021] 9. CMA Career Counselling Programmes [2020-2021] 10. CMA National Online Business Quiz 2021  Membership Department The Membership Department, under the guidance of the Members‘ Facilities Committee, and under the active leadership, CMA Biswarup Basu, 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 mode to members throughout the year even during LOCKDOWN period. 1360 members were newly admitted as Associate members and 387 members were advanced to Fellowship during the FY 2020-2021. It was a steady growth observed in the area of granting Certificate of Practice during FY 2020-2021. With the provision for introduction of new special feature of restoration of CoP, the existing special features which were introduced earlier were continued as under:  Provision for restoration of Certificate of Practice.  Waiver of convenience charges / bank charges in making online payments by Members  Provision for incorporation of GST number against membership number along with the reflection of the same in their corresponding membership fees receipts  Introduction of facility of payment of membership fee online without login  Faster grant of Membership and Certificate of Practice in a regular manner.  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 Read where and the Directorate is also trying to enlist the same to other platforms mainly at the International Level.  Information Technology Department The Institute made effective use of Information Technology not only to improve efficiency and service delivery to the stakeholders but also to enhance interaction with the stakeholders  Launching of Online Student Registration System  Conducting Meetings / Online Classes through Online Platforms  Redesigning and creation of other Portals  Online Book Sale  Membership Online System  Oracle Database  Domain Server  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  Mandatory Capacity Building Training (MCBT) for COP holders  Other Professional Development Initiatives 1. Formation of sub-committee on Healthcare[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 2. Invited EOI on behalf of Directorate of Revenue Intelligence 3. Submission to Central Electricity Regulatory Commission 4. Virtual Practitioner's Meet 2020 5. Joint activities with the Indian Institute of Corporate Affairs  CONTINUING PROFESSIONAL DEVELOPMENT (CPD) ACTIVITIES  Increase in the Online(e-learning) activities i.e. Webinars and Webint  Programmes & Webinars Organised by PD & CPD Committee  Joint Programmes  PRESTIGIOUS AWARDS OF THE INSTITUTE  National Awards for Excellence in Cost Management for organisations  CMA Awards for the Members in employment  Regional Council & Chapters Coordination Committee The Committee is tasked with:  Bridging the gap among Headquarter, 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:  Regional Level Chapters Meet for Accounts, Budget and Chapter AGM  National Regional Council & Chapters Meet  New Chapter  Programmes and Webinars  International Affairs Department  Recognition of CMA qualification by UK, NARIC  Opening of London Overseas Centre of Cost Accountants  Proposal to impart CMA Course in foreign jurisdictions  MoUs with Foreign Professional Accountancy Bodies/Organisations  International Meetings & Events  Tax Research Department/Taxation Committee  Celebrating the 4th Anniversary of GST Day  Tax Bulletins  Workshops  Webinars  Representation to the Government  Taxation Help Desk  Taxation Courses:34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Indirect Taxation  Certificate Course on GST  Advanced Certificate Course on GST  GST Course for College and Universities  Advance Course on GST Audit and Assessment Direct Taxation  Certificate Course on TDS  Certificate Course on Income Tax Return Filling  Advance Course on Income Tax Appeals and Assessment  CAT Directorate The CAT Directorate ensured during the COVID-19 pandemic that 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:  MOU between the Institute and Maharashtra State Skill Development Society (MSSDS)  CAT Online home- based Examination  Updation of CAT syllabus  Proposal to implement CAT Course in the States of India  MOU between the Institute and AAT  Financial Inclusion Month  New ROCCs and Career Counselling Activities in ROCCs  WEBINT  Board of Advanced Studies & Research  Advanced Studies Courses  Data Analytics for Finance Professionals  Diploma in Information System Security Audit  Diploma in Forensic audit  Advanced Business Excel for Finance Professionals  SAP Finance Power User Course  Executive Diploma in Cost & Management Accounting for Engineers  Executive Diploma in Business Valuation  Certificate Course in arbitration  Performance at a Glance  8 New age courses  1770 participants  More than 500 corporate participations  Participation from 15 countries  2 times online proctored based examinations  3 collaborations – SAP, Microsoft, NI-MSME  20 important events  Guidance Note for DISSA  Industry recognition of DISSA/DFA Course[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35  Technical Department  Guidance Note on Local / Indigenous Content in Manufacturing / Production & Supply of Goods and Services  Concept Paper on Presentation and Disclosure in Cost Statements as per Cost Accounting Standards  Concept Paper on revised definition of Interest and Finance Cost  Concept Paper on Treatment of Interest and Finance Cost in Cost Statements  Concept Paper on Inventory Valuation  Issuance of FAQs-3 on Maintenance of Cost Records and Audit thereof  Advisory Services by the Technical Cell  Responses by the Technical Cell to the Queries of members / stakeholders  Cost Accounting Standards Board (CASB)  Advisory on the treatment of various items of costs in light of COVID 19 Pandemic for the year 2020-21  Amendment in the Preface to the Cost Accounting Standards  Updation of the Glossary of terms & definitions in CAS issued by the CASB  Revision of the Cost Accounting Standards  Cost Auditing and Assurance Standards Board (CAASB)  Release of SCA wise FAQs on SCAs 101 – 104  Release of Exposure draft of Standard on Quality Control  Development of the New Draft Standards  Core Group of the Board to consider revisions in the SCAs  Peer Review Board (PRB) The Board met virtually five times during the term. The Board has been taking all necessary steps to kick start the Peer Review Process at the earliest. During the term the Board has taken up the following activities under the Chairmanship of CMA P.S. Bhattacharyya:  Board decided to develop a Peer Review Manual (PRM) consisting of all formats, process flow charts, templates, guidance for reviewers & practice units, peer review system and certificates.  The Board decided to have a virtual Panel Discussion to have the views of the practitioners.  The Board has finalized the draft PRM and decided to refer the finalized draft PRM to the Quality Review Board of the Institute for its vetting and finalization.  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,2020 to 31st 3 March,2021) Number of complaints of Sexual Harassment registered & disposed off in the year (1st April,2020 1 to 31st March,2021)36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Number of complaints of Sexual Harassment received & report submitted to Secretary of the 2 Institute in the year (1st April,2020 to 31st March,2021) Webinar for awareness carried out on Sexual harassment 3 (1st April,2020 to 31st March,2021)  Internal Control Department Internal Audit The Department had coordinated for the appointment of Internal Auditors forthe year 2020-2021 for four Regional Councils (WIRC, SIRC, EIRC and NIRC) and five Chapters (Bangalore, Cochin, Hyderabad, Bhubaneswar, Jaipur) with Turnover exceeding Rs. 1 crore and above through an Expression of Interest and also providing the scope of work and necessary coordination for such audit. 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 Investor Month in the month of August, 2021 Banking Month in the month of July, 2021 Insurance Month in the month of June, 2021 Observance of MSME Month in the month of April 2021  Certificate Courses Certificate Course on Investment Management in collaboration with NISM (An educational initiative of SEBI) Certificate Courses on Banking Certificate Course on General Insurance in association with National Insurance Academy  Professional Publications Publication of the Guidance Note on "Aide Memoire" on Lending to Micro, Small and Medium Enterprises Sector Banking, Financial Services and Insurance (BFSI) Chronicle MSME Bulletin Special Issue published by the Board  Members in Industry Committee  The Members in Industry Committee jointly with the Board of Advanced Studies & Research organized a 2 Day CMA e-Connect Virtual Seminar on ―Case Studies and Intricacies in GSTR Annual Return (GSTR9)‖ on 17th & 18th October 2020.  An interactive Webinar session on ―Budget Analysis – 2021 with Global Perspective‖ was organized on 8th February 2021 to analyse and discuss various aspects of Budget – 2021 organized by the Members in Industry Committee and Tax Research Department in association with St. Xavier‘s College (Autonomous), Kolkata and supported by London Overseas Centre of Cost Accountants.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37  The Members in Industry Committee and Board of Advanced Studies & Research had successfully organized a National level Virtual Webinar on the theme ―CMAs – The Future Ready Professionals: Industry Expectations‖ on 12th June 2021.  PR Department  Institute‘s request to Govt. Ministries and Departments and its follows up  Media Management  Investor Awareness Programmes  Inviting VVIP‘s 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  Management Accounting Committee  The Management Accounting Committee under the Chairmanship of CMA Neeraj D. Joshi had successfully organized 5-day WEBINT series of ‗Capacity Building Program on Integrated Reporting‘ from 14th to 18th December, 2020.  The Chairman CMA Neeraj D. Joshi, visited Shri C.R. Patil, Hon'ble Member of Parliament (Lok Sabha), Navsari, Gujarat; Shri Narayan Tatu Rane, Hon'ble Union Minister for Micro, Small and Medium Enterprises; Dr. Bhagwat Kishanrao Karad, Hon'ble Union Minister of State for Finance; to discuss the values, practice and scope of Management Accounting profession and the role the Institute of Cost Accountants of India plays to contribute in the development of economic growth in the Country. 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‘) st which comprise the Balance Sheet as at 31 March 2021, the Statement of Income and Expenditure and the Cash Flow Statement for the year then ended and notes to the financial statements, including a summary of significant accounting policies. In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matters described in the basis for qualified opinion paragraph, the accompanying financial statements prepared in all material respects in accordance with the Cost and Works Accountants Act, 1959, give a true and fair view of the st financial position of the Institute as at 31 March, 2021, its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI). Basis for Qualified Opinion 1. Capital Work in Progress (Old Balances): Rs. 6,01,18,893 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) for which impairment38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] analysis/feasibility study has to be carried out immediately and for which necessary provisions has to be made in the accounts. Details of such unmoved old CWIP balances are given as below: Particulars Amount (Rs.) Remarks Centre of Excellence 60,28,800 Prior to 2010 Ajmer Jaipur Chapter 30,11,000 No progress of work has been observed from 2016 onwards. Hyderabad Centre of 10,37,781 Represents amount incurred towards cost Excellence of supply & installation of fire hydrant & sprinkler system at HCE Building during 2015. Jaipur 62,962 Amount paid to Dolphin Engineer on Centre of Excellence 31.03.2017 for soil testing, no work has been done since then. Navi Mumbai Centre 4,99,78,350 Last amount paid Rs. 5,24,750/- on of Excellence 13.07.2016 & Rs. 22,400/- on 17.08.2016 to Gulraj Construction. However, litigation is pending before Bombay High Court vide Arbitration Petition (ST) 7232 of 2017. TOTAL 6,01,18,893 2. In respect of Eastern Regional Council (EIRC) of the Institute of Cost Accountants of India, as reported by the respective auditor and also apparent from notes to accounts, out of total Trade Receivables of Rs.36,40,096/-, a sum of Rs. 12,29,729/- are more than nine years old for which no provision has been made in the books. [Refer Note 8 (iii) (a) of Notes to the financial statements]. 3. Other advances includes Rs. 1,36,097/- due from former council member owing to disallowances by MCA, Govt. of India and presently is sub judice for which no provision has been made in the accounts [Refer Note 6 of Notes to the financial statements]. 4. Delhi Office – Trade Receivables includes the following very old outstanding balance lying unrecovered /unrealised for a considerable period of time, for which provision has not been made in the accounts: CAT – Andhra Pradesh State Skill Dev. Corporation : Rs. 13,98,690 since 2016-17 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. 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 Regional Council (WIRC), as reported by the respective auditor and also apparent from notes to accounts: -[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 i) Claims Receivable from FDAPL of Rs. 67,30,000/- is disputed by the party, which is considered as fully recoverable by the WIRC. 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) (1) of the Notes to financial statements]. ii) In absence of actuarial valuation of gratuity liability by LICI, 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) (3) of the Notes to financial statements]. iii) Letters have been issued by WIRC for confirmation of account balances in respect of receivables, loans & advances and trade payables etc. to respective parties but balances are subject to confirmations. [Refer Note 8 (ii) (4) of the Notes to financial statements]. b) In respect of Bhubaneswar Chapter under EIRC, as reported by the respective auditor and also apparent from notes to accounts: - i) During the year, donation of Rs. 2,00,000/- has been paid to the family of deceased member, debited to Administrative Expenses, which is not the appropriate ‗Head of Account‘. [Refer Note 9 (i) of the Notes to financial statements] ii) During the year, fixed deposits amounting to RS. 60,00,000/- has been made with a Non-Nationalised Bank, namely, DCB Bank for a period of 3 years. As per Institute‘ guideline sane is required to be parked with Nationalised Bank. [Refer Note 9(ii) of the Notes to financial statements] Our opinion has not been modified in respect of these matters. Responsibilities of Management for the Financial Statements Institute‘s Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Cost and Works Accountants Act, 1959 and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the management is responsible for assessing the Institute‘s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Institute or to cease operations, or has no realistic alternative but to do so. The management is responsible for overseeing the Institute‘s financial reporting process. Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor‘s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Institute‘s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management‘s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Institute‘s ability to continue as a going concern. If we conclude that a material40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] uncertainty exists, we are required to draw attention in our auditor‘s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor‘s report. However, future events or conditions may cause the Institute to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Other Matters 1. (a) We did not audit the financial statements of four Regional Councils and ninety one Chapters whose financial statements reflect total assets of Rs. 184,75,69,767/- and total revenue of Rs.5,14,08,779/-, 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 Chapters in terms of regulation 133 of the Cost and Works Accountants Act, 1959, and Clause 26 of the Chapter Bye-laws of the Institute, whose reports have been furnished to us by the Management and our opinion on the financial statements, in so far as it relates to the amounts and disclosures included in respect of these Regional Councils and Chapters and our report in terms of sub-section (3) and (11) of Section 143 of the Act, in so far as it relates to the amounts and disclosures included in respect of these aforesaid Councils and Chapters is based solely on the reports of the other auditors and Cost Accountants respectively. (b) We did not audit the financial statements of five Chapters whose financial statements are unaudited and certified by the Management have been furnished to us by the Management and our opinion on the financial statements, in so far as it relates to the amounts and disclosures included in respect of these Chapters and our report in terms of sub-section (3) and (11) of Section 143 of the Act, in so far as it relates to the amounts and disclosures included in respect of these aforesaid Chapters based solely on such unaudited financial statements as certified by the Management. In our opinion and according to the information and explanations given to us by the Management, these financial statements, as certified by the Management are not material in the context of overall financial statements of the Institute. (c) The financial statements for the year of the Institute does not include the financial statements of nineteen Chapters, as no financial statements have been received from their end. (d) The financial statements for the year of the Institute includes sixty-eight Chapters were audited by Cost Accountants. Our opinion on the aforesaid financial statements and our report on Other Legal Requirements below, is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the other auditors and Cost Accountants and the financial statements certified by the management. 2. In respect of Eastern Regional Council (EIRC), as reported by the respective auditor and also apparent from notes to accounts: - i) Rent received during the year from SBI @ 1,60,000/- per month for which GST bill has been raised by EIRC but no GST has yet been collected on that Rental Income from SBI. As per lease agreement, rent is exclusive of applicable GST. [Refer Note 8 (iii) (b) of the Notes to financial statements]. ii) As per Lease Agreement with SBI for five years with effect from 01.04.2019, the lessee i.e., SBI will pay for 6 months‘ rent and service charges as advance towards interest- free refundable security deposit on or before taking possession. However, EIRC has not yet collected that Security Deposit amount from the lessee. EIRC has made provision for the amount in the accounts of the FY 2019-20. [Refer Note 8 (iii) (c) of the Notes to financial statements]. iii) In respect of Eastern Regional Council (EIRC), as reported by the respective auditor and also apparent from notes to accounts, TDS Receivable of Rs. 34,19,372/- as on 31.03.2021 is subject to thorough reconciliation with reference to the physical TDS certificates as well as actual deposits to the Department from Income Tax portal. [Refer Note 8 (iii) (d) of the Notes to financial statements]. 3. In respect of Northern Regional Council (NIRC), as reported by the respective auditor and also apparent from notes to accounts: - As per books of NIRC, an amount of Rs. 11,25,800/- is receivable from Headquarters as on 31.03.2021. However, as per ledger sent by Headquarters it shows that (Rs. 3,71,669/-) is payable by Headquarters to NIRC, which is subject to reconciliation. [Refer Note 8 (iv) (ii) of the Notes to financial statements].[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41 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 ICMA - Registered Valuers Organisation include 1 share of Rs. 10/- each not held in the name of the Institute but in the name of nominee of ICAI. 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 law, have been kept by the Institute so far as appears from our examination of those books and proper Returns adequate for the purpose of our audit have been received from the Regions and Chapters not visited by us read with paragraph 1 of ‗Other Matters‘; c. The reports on the accounts of the Regional Councils and Chapters of the Institute audited by the other auditors 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: 12th September, 2021 (Asish Kumar Mukhopadhyay) Partner Membership No. 056359 (UDIN 21056359AAAABR8352) THE INSTITUTE OF COST ACCOUNTANTS OF INDIA BALANCE SHEET AS AT 31ST MARCH,2021 As As At At PARTICULARS Note 31st March 2021 31st March 2020 Rs. Rs. Rs. SOURCES OF FUNDS INSTITUTE FUND 3,28,82,67,556 General Fund (1) 3,52,86,60,115 13,61,970 Employees' Gratuity Fund (2) 12,70,179 1,05,90,087 Miscellaneous Prize Fund (3) 1,19,35,319 3,93,02,024 Other Funds (4) 5,04,57,717 36,69,04,589 Current Liabilities (5) 38,56,11,482 1,74,85,331 Provisions (6) 1,63,81,951 3,72,39,11,557 TOTAL 3,99,43,16,76342 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] APPLICATION OF FUNDS Non Current Assets 66,36,12,754 a) Property, Plant and Equipment (7) 62,98,76,902 62,98,76,902 33,40,195 b) Intangible Assets (7) 11,56,523 11,56,523 6,49,48,643 Capital Work In Progress 6,44,00,406 11,11,50,750 Investments (8) 11,11,51,147 Current Assets 1,85,93,985 Inventories (9) 92,15,300 13,65,48,298 Trade Receivables (10) 12,76,00,355 2,66,93,74,915 Cash and Cash Equivalents (11) 2,96,43,39,929 5,63,42,017 Loans and Advances (12) 8,65,76,201 3,18,77,31,785 2,88,08,59,215 3,72,39,11,557 TOTAL 3,99,43,16,763 Significat Accounting Policies and Notes to (20) Accounts 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 P Raju Iyer CMA Biswarup Basu Vice President President Place : Kolkata Dated : THE INSTITUTE OF COST ACCOUNTANTS OF INDIA STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH,2021 For the Year ended For the Year ended 31st March 2020 PARTICULARS Note 31st March 2021 Rupees Rupees INCOME : 4,81,68,453 Membership and Other Fees (13) 4,14,92,244 78,31,58,351 Tuition and Other Fees (14) 80,14,88,797 19,96,20,102 Examination and Other Fees (15) 15,70,93,010 3,01,30,511 C. P.D and Other Programme Fees 25,86,999 6,82,934 Journal Subscription incl. Advertisement 3,04,020 5,60,108 Sale of Publication 76,345 16,86,20,003 Interest 16,77,04,452 89,93,898 Other Income 68,82,627 1,23,99,34,360 TOTAL 1,17,76,28,494 EXPENDITURE : 29,17,53,676 Establishment Expenses (16) 29,50,83,924 13,83,53,610 Office Expenses (17) 13,23,52,795 17,24,280 Statutory Audit Fees ( Note -7 ) 18,42,372 1,15,15,185 Travelling & Conveyance 57,84,498 11,94,75,491 Examination Expenses (18) 8,96,25,246 2,61,91,773 Council and Committee Meeting Expenses 1,04,55,464 1,24,84,257 Election Expenses incl. Tribunal 1,02,587 91,34,964 Journal Expenses 80,03,945 84,86,308 Membership Subscription to Foreign Bodies 91,80,183 58,81,173 Conference & Meeting International 22,036[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43 C. P.D, Technical Skill Development and Other Programme 3,77,70,833 Expenses (19) 44,99,886 1,05,30,783 Professional Development Expenses 27,38,377 12,90,47,748 Coaching Expenses 23,96,69,959 2,44,07,259 Study Materials and Prospectus Consumed 4,88,58,662 1,92,465 Publication Stock Consumed 8,77,604 19,36,746 Inventories and bad debts written off 8,65,573 5,60,23,237 Depreciation and amortisation 5,21,39,398 - Donation to PM Cares Fund 2,57,99,000 88,49,09,788 TOTAL 92,79,01,509 35,50,24,572 Balance being excess of Income over Expenditure 24,97,26,985 54,78,292 Prior Period Adjustments (Net) (19A) 1,19,09,239 34,95,46,280 Balance being Surplus transferred to General Fund 23,78,17,746 Significat 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 P Raju Iyer CMA Biswarup Basu Vice President President Place : Kolkata Dated : THE INSTITUTE OF COST ACCOUNTANTS OF INDIA CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2021 For the year For the year For the year ended PARTICULARS ended ended 31st March 2020 31st March 2021 31st March 2021 Rs Rs Rs A. CASH FLOW FROM OPERATING ACTIVITIES 34,95,46,280 SURPLUS BEFORE TAXATION AND EXTRAORDINARY ITEM 23,78,17,746 ADJUSTMENTS FOR:- 5,60,23,237 DEPRECIATION AND AMORTISATION 5,21,39,398 40,55,69,517 OPERATING SURPLUS BEFORE WORKING CAPITAL CHANGES 28,99,57,144 ADJUSTMENTS FOR WORKING CAPITAL CHANGES 8,35,28,626 INCREASE/(DECREASE) IN CURRENT LIABILITIES 1,76,03,513 3,20,71,615 (INCREASE)/DECREASE IN CURRENT ASSETS (1,19,07,556) 5,14,57,011 56,95,957 45,70,26,528 NET CASH FROM OPERATING ACTIVITIES (A) 29,56,53,101 B. CASH FLOW FROM INVESTMENT ACTIVITIES 1,75,09,863 MOVEMENTS IN PROPERTY, PLANT AND EQUIPMENTS INCLUDING CWIP 3,64,67,761 - DECREASE IN INVESTMENT (397) 1,75,09,863 NET CASH FROM INVESTING ACTIVITIES (B) 3,64,67,364 C. CASH FLOW FROM FINANCING ACTIVITIES (1,05,79,340) MOVEMENT IN FUND BALANCE (3,71,55,451) (1,05,79,340) NET CASH FROM FINANCING ACTIVITIES (C ) (3,71,55,451) 46,39,57,051 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) 29,49,65,01444 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 2,20,54,17,864 ADD- CASH & CASH EQUIVALENT AT THE BEGINNING OF THE PERIOD 2,66,93,74,915 2,66,93,74,915 CASH & CASH EQUIVALENT AT THE END OF THE PERIOD 2,96,43,39,929 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 Eqivelents represent : 11,35,445 Cash in hand 12,13,355 24,77,15,305 Bank Balance - Current Account 18,46,14,031 6,36,87,419 Bank Balance - Savings Account 8,29,96,593 2,35,68,36,746 Fixed Deposits 2,69,55,15,950 2,66,93,74,915 2,96,43,39,929 This is the Cash Flow Statement reffered 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 CMA P Raju Iyer CMA Biswarup Basu Membership No. : 056359 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 31st march 2020 PARTICULARS 31st March 2021 Rs. Rs. 2,90,65,64,207 Balance as per last Accounts 3,28,82,67,556 Add : 2,62,91,000 i) Capitalization of Chapter's Land & Building 60,01,602 27,62,427 ii) Capitalization of Cochin Chapter's Building - 2,93,56,17,634 3,29,42,69,158 2,93,56,17,634 3,29,42,69,158 - Less- Adjustment for Hyderabad building 60,01,602 27,62,427 Less- Adjustment for Cochin Chapter's building - - Less : Gratuity and leave encashment 2,40,000 31,03,642 Add : Entrance Fees (Member) 28,14,813 2,93,87,21,276 3,29,08,42,369 Add : Surplus for the year as per annexed Statement of 34,95,46,280 23,78,17,746 Income and Expenditure 3,28,82,67,556 3,52,86,60,115[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 NOTE NO. 2 : EMPLOYEES' GRATUITY FUND As At As At PARTICULARS 31st march 2020 31st March 2021 Rs. Rs. 18,15,482 Balance as per last Account 13,61,970 4,46,886 Add : Contribution for the year 18,85,132 22,62,368 32,47,102 67,002 Add : Interest earned on Fixed Deposit during the year 43,910 9,58,230 Less : Amount Paid 20,05,763 Less : Transferred to gratuity fund 9,170 15,070 during the year 13,61,970 12,70,179 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 PARTICULARS 31st March 2021 2020 Rs. Rs. 85,77,189 Balance as per Previous Balance Sheet 1,05,90,087 14,08,791 Add : Addition during the year 10,96,918 6,66,272 Add : Income credited during the year 3,06,653 (62,165) Less : Cost of the prize (58,339) 1,05,90,087 1,19,35,319 NOTE NO. 4 : OTHER FUN D As At As At 31st march 2020 PARTICULARS 31st March 2021 Rs. Rs. 5,59,371 Building Fund 5,45,277 46,000 Library Fund 34,59,322 3,86,96,653 Miscellaneous Fund 4,64,53,118 3,93,02,024 5,04,57,717 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 2020 PARTICULARS 31st March 2021 Rs. Rs. 31,21,975 Library Deposit 32,53,256 2,85,33,387 Trade Payables 5,29,34,912 18,16,78,366 Current Account with Regional Councils and Chapters 15,55,30,383 14,93,78,944 Other Liabilities 16,83,71,439 41,91,917 TDS Payable 55,21,492 36,69,04,589 38,56,11,482 NOTE NO.6 : PROVISIONS As At PARTICULARS As At 31st March 2020 31st March 2020 Rs. Rs. 1,74,85,331 Provisions 1,63,81,951 1,74,85,331 1,63,81,95146 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTE NO. 7 PROPERTY, PLANT AND EQUIPMENT Gross Depreciation/Amortisation Net Block Opening Addition Block Less : Sale/ Total Upto For the Add/(Less) : Upto As at As at Cost during the Adjustment during as on 01.04.2020 year Depreciation 31.03.2021 31.03.2021 31.03.2020 Description of Assets 01.04.2020 period the period 31.03.2021 Adjustment during the year Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. A. Tangible Assets : FREEHOLD LAND 16,07,93,820 16,07,93,820 - - - 16,07,93,820 16,07,93,820 LEASEHOLD LAND 6,47,63,988 6,47,63,988 88,53,899 8,32,057 - 96,85,956 5,50,78,032 5,59,10,089 FREEHOLD BUILDING 70,35,78,852 67,05,395 71,02,84,247 35,18,02,481 3,53,58,506 43,347 38,72,04,334 32,30,79,913 35,17,76,371 FURNITURE & FITTINGS 8,54,95,561 5,60,918 (45,296) 8,60,11,183 4,34,30,386 41,97,521 (14,53,082) 4,61,74,825 3,98,36,358 4,20,65,175 LIBRARY BOOKS 1,21,57,523 2,643 1,56,352 1,20,03,814 1,15,52,836 3,30,656 (4,88,460) 1,13,95,032 6,08,782 6,04,687 OFFICE EQUIPMENTS 9,48,60,489 9,17,377 9,57,77,866 5,77,95,047 56,76,678 (8,97,428) 6,25,74,297 3,32,03,569 3,70,65,442 GENERATORS 1,60,77,155 (11,010) 1,60,66,145 96,73,429 10,51,406 (1,91,868) 1,05,32,967 55,33,178 64,03,726 LIFT 1,40,63,133 1,00,000 1,41,63,133 84,23,157 8,60,997 - 92,84,154 48,78,979 56,39,976 MOTOR CAR 7,40,503 (2,39,882) 5,00,621 6,12,762 8,336 (1,67,717) 4,53,381 47,240 1,27,741 COMPUTER 5,71,39,960 52,01,047 (1,34,201) 6,22,06,806 5,39,14,233 31,16,407 (16,40,865) 5,53,89,775 68,17,031 32,25,727 CYCLE 8,368 - 8,368 8,368 - - 8,368 - - TOTAL A 1,20,96,79,352 1,34,87,380 (2,74,037) 1,22,25,79,991 54,60,66,598 5,14,32,564 (47,96,073) 59,27,03,089 62,98,76,902 66,36,12,754 B. Intangible Assets : SOFTWARE 4,40,87,339 60,324 (22,14,589) 4,19,33,074 4,07,47,144 7,06,834 (6,77,427) 4,07,76,551 11,56,523 33,40,195 TOTAL B 4,40,87,339 60,324 (22,14,589) 4,19,33,074 4,07,47,144 7,06,834 (6,77,427) 4,07,76,551 11,56,523 33,40,195 Grand Total 1,25,37,66,691 1,35,47,704 (24,88,626) 1,26,45,13,065 58,68,13,742 5,21,39,398 (54,73,500) 63,34,79,640 63,10,33,425 66,69,52,949 Previous Year 1,19,59,90,540 5,77,76,151 - 1,25,37,66,691 52,97,02,291 5,60,23,237 10,88,214 58,68,13,742 66,69,52,949 66,62,88,249 Capital-work in Progress 6,49,48,643 (5,48,237) 6,44,00,406 6,44,00,406 6,49,48,643[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 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 PARTICULARS 31st March 2021 2021 Rs. Rs. SHARES OF CO-OPERATIVE TRUST : 50 (Previous year 50) Shares of Rs.10/- each in 500 Rohit Chambers Premises Co-operative Society 500 Limited,Mumbai ( earlier described as Jai Brindaban Premises Trust Fund, Bombay) 11,00,00,000 Investment in Insolvancy Professional Agency of ICAI 11,00,00,000 1,10,00,000 (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- 11,00,000 Registered Valuers Organisation 11,00,000 50,250 - Others 50,647 11,11,50,750 11,11,51,147 NOTE NO. 9 : INVENTORIES As At As At 31st march 2020 PARTICULARS 31st March 2021 Rs. Rs. Rs. 39,13,431 - Publication Stock (at Cost) 26,48,183 5,765 - Paper Stock (at Cost) 5,765 1,30,70,992 - Study Material incl.Prospectus Stock (at Cost) 50,79,538 16,03,797 - Stock of Other Material ( at Cost ) 14,81,814 1,85,93,985 92,15,300 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO. 10 : TRADE AND OTHER RECEIVABLES ( UNSECURED, CONSIDERED GOOD) As At As At 31st march 2020 PARTICULARS 31st March 2021 Rs. Rs. Rs. 4,53,47,285 Trade Receivable 3,04,11,085 9,12,01,013 Other Receivables 9,71,89,270 13,65,48,298 12,76,00,35548 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] NOTE NO. 11 : CASH AND CASH EQUIVALENTS As At As At 31st march 2020 PARTICULARS 31st March 2021 Rs. Rs. Rs. Cash and Cash Equivalents : 11,35,445 Cash in hand 12,13,355 Balances with Scheduled Banks : 24,77,15,305 On Current Account 18,46,14,031 6,36,87,419 On Savings Account 8,29,96,593 2,35,68,36,746 Fixed Deposits with Banks 2,69,55,15,950 2,66,93,74,915 2,96,43,39,929 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 2020 PARTICULARS 31st March 2021 Rs. Rs. 1,60,60,936 Other Advances 1,90,97,163 5,35,825 Festival Advance to Employees 6,15,295 2,82,36,196 TDS Receivable 4,05,25,592 58,80,816 Prepaid Expenses 2,02,25,669 56,28,244 Deposit 61,12,482 5,63,42,017 8,65,76,201 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.13 : MEMBERSHIP AND OTHER FEES : For the year ended For the year ended 31st March 2020 PARTICULARS 31st March 2021 Rs. Rs. 3,90,83,132 Annual Membership Fees 3,24,85,201 84,85,505 Members Certificate of Practice Fees 87,12,905 3,83,664 Members Complaint / Restoration Fees/Nomination Fees 74,070 1,80,552 Membership & Certification Fees - IMA(USA) 1,91,103 35,600 Certificate of Good Standing 28,965 4,81,68,453 4,14,92,244[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 49 NOTE NO.14 : TUITION AND OTHER FEES : For the year ended For the year ended 31st March 2020 PARTICULARS 31st March 2021 Rs. Rs. 3,73,00,545 Student Registration Fees 3,93,32,295 63,24,000 Practical Training Registration Fees 2,40,000 70,76,000 Practical Training/Subject Exemption Fees 42,25,000 69,40,05,533 Tuition Fees 71,60,01,424 3,23,78,200 CAT Course Income 3,47,02,200 39,37,600 Revalidation of Coaching Completion Certificates Fees 18,65,000 14,17,000 Sale of Prospectus 10,74,918 6,64,473 Sale of Study Notes 40,47,460 55,000 Sale of Postal Coaching,Revalidation and Denovo Forms 500 78,31,58,351 80,14,88,797 NOTE NO.15 : EXAMINATION AND OTHER FEES : For the year ended For the year ended 31st March 2020 PARTICULARS 31st March 2021 Rs. Rs. 19,54,59,802 Examination Fees 15,70,93,010 41,60,300 Verification of Answers Paper Fees - 19,96,20,102 15,70,93,010 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 2020 PARTICULARS 31st March 2021 Rs. Rs. 23,02,81,199 Salaries and Allowances 25,20,18,346 2,16,45,439 Employer's Cont. to Employees' Gratuity Fund 32,88,945 2,02,16,709 Employer's Cont. to Employees' Provident Fund 2,38,58,818 1,976 Employer's Cont. to Employees' Benevolent Fund 1,600 48,46,734 Employer's Cont. to Employees' Leave Encashment 22,14,569 37,88,134 Employees' Leave Encashment - Existing 33,09,753 81,25,398 Medical Expenses 74,44,22050 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 8,80,164 Leave Travel Allowance to Employees 5,19,767 11,54,309 RPFC Administration and E.D.L.I. Inspection Charges 13,71,347 8,13,614 Training and Development (H.R.D.) 10,56,559 29,17,53,676 29,50,83,924 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 2020 PARTICULARS 31st March 2021 Rs. Rs. 58,70,873 Printing & Stationery 52,08,198 1,02,53,169 Postage,Telegrams,Telephones and Fax 66,13,269 13,41,095 Internal Audit Fees 13,70,599 1,12,31,186 Electricity Charges 62,11,070 2,17,191 Generator Expenses 1,08,920 26,89,600 Rates and Taxes 15,89,984 4,99,704 Insurance 4,61,739 99,56,647 Repair and Maintenance 92,95,187 14,23,357 Car Expenses 9,40,310 12,820 Interest on Caution Money Deposit 7,820 72,96,792 Legal Charges 1,20,23,159 4,81,651 Bank Charges 3,25,730 39,99,799 Computer Maintenance Expenses 95,13,470 24,52,883 Public Relation Expenses 16,52,660 27,47,453 Watch and Ward Expenses 31,30,829 7,26,844 Books and Periodicals 4,03,552 3,12,799 Delegate Fee 1,287 3,59,020 Gazette Notification 4,56,500 22,84,918 Staff Welfare 12,72,468 81,43,953 Rent 83,86,325 6,03,64,965 Administrative Charges 5,75,88,032 56,86,891 Sundry Expenses 57,91,687 13,83,53,610 13,23,52,795[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 51 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF FINANCIAL STATEMENTS ( CONTD.) NOTE NO.18 : EXAMINATION EXPENSES For the year ended For the year ended 31st March 2020 PARTICULARS 31st March 2021 Rs. Rs. 3,63,99,442 Examination Expenses 1,49,84,419 4,68,97,852 Examiners' Remunaration 2,59,03,246 3,12,97,234 Examination Center Expenses 4,72,02,834 9,93,016 Examination Expenses for oral coaching Students 13,19,302 38,87,947 Prize & Prize Distribution Expenses 2,15,445 11,94,75,491 8,96,25,246 NOTE NO.19 : CPD PROGRAMME EXPENSES AND TECHNICAL SKILL For the year ended For the year ended 31st March 2020 PARTICULARS 31st March 2021 Rs. Rs. 91,43,755 CPD Expenses 2,90,574 45,500 Project Expenses 1,86,517 9,43,520 National Award including Best Chapter Award 1,00,000 1,05,37,449 Regional Cost / National Convention Expenses 5,60,485 1,49,69,489 CPD Expenses - RC's/Chapters 26,99,977 21,31,120 Technical Skill Development 6,62,333 3,77,70,833 44,99,886 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 2020 PARTICULARS 31st March 2021 Rs. Rs. Prior Period Income 22,18,757 HQ - - EIRC 1,17,281 200 Chapters of WIRC 2,33,760 (7,57,578) Chapters of SIRC 2,18,900 1,81,065 Chapters of NIRC 3,70,150 16,42,444 Total (A) 9,40,091 Prior Period Expenses 56,07,415 HQ 1,23,13,836 - WIRC 81,521 11,800 EIRC 97,622 3,94,171 NIRC 1,63,014 2,63,607 Chapters of WIRC 68,237 8,24,943 Chapters of SIRC 1,63,100 18,800 Chapters of NIRC (38,000) 71,20,736 Total (B) 1,28,49,330 54,78,292 PRIOR PERIOD ADJUSTMENTS (NET) (A-B) 1,19,09,23952 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] THE INSTITUTE OF COST ACCOUNTANTS OF INDIA NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONTD.) NOTE - 20 SIGNIFICANT ACCOUNTING POLICIES AND NOTES TO ACCOUNTS A. SIGNIFICANT ACCOUNTING POLICIES Basis for preparation of Financial Statements The financial statements are prepared in accordance with the Generally Accepted Accounting Principles, the applicable Accounting Standards and the relevant provisions of the Cost and Works Accountants Act, 1959, as amended. The financial statements are prepared as going concern, under the historical cost convention and on accrual basis unless otherwise stated. Basis of Consolidation The financial statements of Head Quarter (Kolkata), New Delhi Office, its Regional Councils and Chapters are consolidated line by line by adding together the like items of assets and liabilities, income and expenses after eliminating all material intra group balances, intra group transactions and resultant unrealized surplus/(deficit). Necessary adjustments are made wherever required. Use of Estimates The preparation of the financial statements requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities and the reported income and expenses of the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Actual results could differ from the estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialized. Revenue Recognition Entrance Fee Entrance Fee received from members is capitalized. Registration Fee Registration Fee received from students is recognized as revenue income as and when the student is enrolled. 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.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 53 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. Capital Work in Progress Expenditure incurred on construction of assets which is not ready for their intended use is carried at cost less impairment, if any, under Capital Work in Progress. Depreciation/Amortization (a) Depreciation on Property, plant and equipment and amortization of Intangible Assets is provided/made on Written Down Value Method at the rates prescribed as per Income Tax Act.1961. (b) Book Value of Leasehold land including premium paid thereon are amortized on straight line basis over the Lease period. The ground rent if any, are recognized as expense in the year for which such charges are due or payable. (c) Library books are depreciated at 40% in the year of purchase 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 (c) a reliable estimate can be made of the amount of obligation. ii) No provision is recognized for: (a) any possible obligation that arises from past events and the existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Institute; (b) any present obligation that arises from past events but is not recognized because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or a reliable estimate of the amount of obligation cannot be made. Such obligations are disclosed as Contingent Liabilities These are assessed at regular intervals and only that part of the obligation for which an outflow of resources embodying economic benefits is probable, is provided for except in extremely rare circumstances where no reliable estimate can be made. Contingent assets are not recognized in the financial statements.54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Foreign Currency Transactions Transactions in foreign currency are denominated at the exchange rate prevailing on the transaction date. Monetary items are reported by using the closing rate prevailing at the Balance Sheet date. Differences in the exchange rate arising on the settlement of monetary items initially recorded/reported are recognized as income /expense, as the case may be, in the Statement of Income and Expenditure, in the period in which it arises. Employee Benefits i. Short term benefit: The short term employee benefit is recognized as expense when claimed during the period. Unclaimed amount is provided for. ii. Post employment benefit Post-Employment benefit such as Provident Fund, Gratuity, Leave Encashment etc. 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. Prior Period income/expenditure Prior period items which arise in the current period as a result of errors or omissions in the preparation of financial statements in one or more prior periods are separately disclosed in the Statement of Income and Expenditure. B. NOTES TO ACCOUNTS 1. The consolidated financial statements of the Institute are prepared considering Head Quarter Kolkata, New Delhi Office, Four Regional Councils and Ninety one Chapters out of which five accounts are unaudited viz. Trivandrum, Shimla, Nayanangal, Karnal Panipat and Bharuch- Ankleshwar Chapter. Financial statements of Nineteen chapters namely, Indore Dewas, Jabalpur, Vindhyanagar, Singrauli, Bhadravati-Simoga, Neyvelli, Ghaziabad, Jammu, Jodhpur, Agartala, Jajpur Keonjhar, Jamshedpur, Naihati, Chandrapura, Sambalpur, Baleswar, Sonipat, Lucknow and Jhansi 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. st As on 31 March 2021, the unutilized balance lying to the credit of the employees amounting to Rs. 45,61,466/- (Previous Year Rs. 44,99,498/-). 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 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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 55 by CFE. Chapter has filed an appeal in the District Court of Ernakulum and obtained stay petition on furnishing Bank Guarantee for a sum of Rs. 15,00,000/-, pending final decision. ii) In respect of works contracts amounting to Rs. 75,80,762/-,(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 – Nil) 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.269,55,15,950/- (Previous Year Rs.235,68,36,746/-) includes Rs.52,79,142/- (Previous Year Rs.49,16,284/-) 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. 5,06,869/- (Previous year Rs.4,95,217 /-) 8. (i) Head Quarters a) Provident Fund contributions are made to the Institute of Cost Accountants of India Employees Provident Fund Trust. b) The liability in respect of Gratuity, as per Payment of Gratuity Act, 1972 (as amended) is Recognized on the basis of contribution made to the LICI against the Group Gratuity Policy. c) The liability in respect of leave encashment is recognized on the basis of contribution made to an Approved Leave Encashment Fund maintained with the LICI. (ii). WIRC 1. 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. 2. 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. 3. 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. 4. 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. (iii) EIRC a) Out of total sundry debtors of Rs. 36,40,096/- as on 31.03.2021 a sum of Rs.12,29,729/- are more than nine years old.56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] b) 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. c) Lease Agreement with SBI currently for 5 years from 1/4/2019 @ Rs 160,000 per month (including KMC TAX and surcharge that is to be borne by the landlord) but excluding GST as applicable. As per that Agreement the lessee i.e SBI will pay for 6 months‘ rent and service charges as advance as interest free security deposit on or before taking possession. This deposit may be refunded on termination/cessation of lease. However, EIRC has not yet collected that Security Deposit from the lessee. Now, EIRC has made provision for the amount in the account of the FY 2019-20. d) In TDS Receivable account balance of Rs. 34,19,372/- is appearing as on 31.03.2021. 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. th e) In terms of the orders dated 27 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: i. As per online dues status verified, the NIRC has the outstanding TDS demand of Rs.1,57,175/-.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 2020-21 6,050/- 1 2019-20 18,450/- 2 2018-19 23825/- 3 2012-13 35663/- 4 2009-10 12607/- 5 2008-09 43160/- 6 2007-08 17420/- Total 1,57,175/-[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 57 ii. As per books of NIRC, an amount of Rs. 11,25,800/- is receivable from Headquarters as on 31.3.2021. However, as per ledger sent by Headquarter it shows that (Rs. 3,71,669/-) is payable by Headquarter to NIRC. The reconciliation of balances is under process. 9. In respect of Bhubaneswar Chapter, under EIRC, as reported by the Chapter Auditor: - i. During the year, donation to the family of deceased member amounting to Rs.2,00,000/- has been paid and debited to Administrative Expenses, which is not the appropriate head of accounts. ii. During the year, FD amounting to Rs.60,00,000/- has been made with a non- nationalized bank, namely, DCB bank. As per Institute‘s guidelines same is required to be parked with Nationalized Bank. 10. Balance of GST Input credit as on 31.3.2021 amounting to Rs. 1,18,30,676/- has been charged to the Statement of Income and Expenditure 11. There is an un reconciled balance of Rs. 15,55,30,383/- (Net Credit) shown under Current Accounts with Regional Councils and Chapters. 12. The Institute has an old amount outstanding in Non-Specific Deposit of Rs. 3,46,943/-. The nature of the amount cannot be ascertained 13. Necessary adjustment entries pertaining to Regional Councils and Chapters have been made at the time of consolidation of financial statements. st 14. Based on the available information with the Institute as at 31 March, 2021, there is no amount including Interest thereon payable to Micro, Small and Medium Enterprises as defined under ―The Micro, Small and Medium Enterprises Development Act, 2006‖, as amended. 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 P Raju Iyer CMA Biswarup Basu Vice President President Place: Kolkata Date: 12th Sept 2021 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. 2020-21 WESTERN REGION SOUTHERN REGION NAMES NAMES SL. SL. NO. NO.. SOUTHERN INDIA REGIONAL 1 WESTERN INDIA REGIONAL COUNCIL 1 COUNCIL Ahmedabad Chapter of ICAI Bangalore Chapter of ICAI 2 2 Aurangabad Chapter of ICAI Bhadravati -Shimoga Chapter of ICAI # 3 3 Baroda Chapter of ICAI Cochin Chapter of ICAI 4 458 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Bhilai Chapter of ICAI Coimbatore Chapter of ICAI 5 5 Bhopal Chapter of ICAI Erode Chapter of ICAI 6 6 Bilaspur Chapter of ICAI Godavari Chapter of ICAI 7 7 Goa Chapter of ICAI Hyderabad Chapter of ICAI 8 8 9 Indore-Dewas Chapter of ICAI # Kottayam Chapter of ICAI 9 Jabalpur Chapter of ICAI # Madurai Chapter of ICAI 10 10 Kalyan-Ambarnath Chapter of ICAI Mangalore Chapter of ICAI 11 11 Kolhapur-Sangli Chapter of ICAI Mettur-Salem Chapter of ICAI 12 12 Kutch-Gandhidham Chapter of ICAI Mysore Chapter of ICAI 13 13 Nagpur Chapter of ICAI Nellai-Pearl City Chapter of ICAI 14 14 Nasik-Ojhar Chapter of ICAI Nellore Chapter of ICAI 15 15 Navi Mumbai Chapter of ICAI Neyvelli Chapter of ICAI # 16 16 Pimpri–Chinchwad–Akurdi Chapter of ICAI Palakkad Chapter of ICAI 17 17 Pune Chapter of ICAI Pondicherry Chapter of ICAI 18 18 Raipur Chapter of ICAI Ranipet-Vellore Chapter of ICAI 19 19 Surat-South Gujarat Chapter of ICAI Thrissur Chapter of ICAI 20 20 Vapi-Daman-Silvassa Chapter of ICAI Tiruchirapalli Chapter of ICAI 21 21 Vindhyanagar Chapter of ICAI # Trivandrum Chapter of ICAI 22 22 23 Solapur Chapter of ICAI Ukkunagaram Chapter of ICAI 23 24 Bharuch Ankleshwar Chapter of ICAI Vijayawada Chapter of ICAI 24 25 Singrauli Chapter # Visakhapatnam Chapter of ICAI 25 Hosur Chapter 26 27 Kozhikode Malappuram EASTERN REGION NORTHERN REGION SL.NO. NAMES SL.NO. NAMES 1 EASTERN INDIA REGIONAL 1 NORTHERN INDIA REGIONAL 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 5 Bhubaneswar Chapter of ICAI 5 Chandigarh-Panchkula Chapter of ICAI 6 Cuttack Jagatsinghpur Kendrapara 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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 59 14 Kharagpur Chapter of ICAI 14 Jammu Chapter of ICAI # 15 Naihati-Ichapur Chapter of ICAI # 15 Jhansi Chapter of ICAI # 16 Patna Chapter of ICAI 16 Jodhpur Chapter of ICAI # 17 Rajpur Chapter of ICAI 17 Kanpur Chapter of ICAI 18 Ranchi Chapter of ICAI 18 Kota Chapter of ICAI 19 Rourkela Chapter of ICAI 19 Lucknow Chapter of ICAI # 20 Sambalpur Chapter of ICAI # 20 Ludhina Chapter of ICAI 21 Serampore Chapter of ICAI 21 Naya Nangal Chapter of ICAI 22 Siliguri-Gangtok Chapter of ICAI 22 Noida Chapter of ICAI 23 South Orissa Chapter of ICAI 23 Patiala Chapter of ICAI 24 Talcher-Angul Chapter of ICAI 24 Udaipur Chapter of ICAI 25 Dhuliajan Chapter of ICAI 25 Bikaner Jhunjhunu Chapter of ICAI 26 Chandrapura Chapter # 26 Karnel Panipet Chapter of ICAI 27 Bankura Chapter of ICAI 27 Sonipet Chapter of ICAI # 28 Baleswar 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.