Home India Bar Council of India We have audited the accompanying Financial Statements of the...
Date: 25-May-2023 Category: Extra Ordinary State: Union Government Country: India

We have audited the accompanying Financial Statements of the BAR COUNCIL OF INDIA

Issued by Bar Council of India · Not Applicable

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Executive Summary & Key Takeaways

Financial Audit Report

  • The gazette notification pertains to the Independent Auditor’s Report on the financial statements of the Bar Council of India (BCI) as of March 31, 2022.
  • The audit was conducted by G. K. Kedia & Co., Chartered Accountants.
  • The report includes the Balance Sheet, Income & Expenditure Account, Notes to the Financial Statements, and a summary of significant accounting policies.

Key Changes and Financial Highlights

  • The auditor's opinion states that the financial statements provide a true and fair view in conformity with accounting principles generally accepted in India and as required by the Advocates Act, 1961.
  • Total Sources of Funds as of March 31, 2022: R 5,43,95,68,357 (compared to R 4,64,10,27,134 in the previous year).
  • Total Application of Funds (Assets) as of March 31, 2022: R 5,43,95,68,357.
  • Income for the year ended March 31, 2022: R 1,12,68,44,137 (compared to R 1,20,98,90,170 in the previous year).
  • Expenditure for the year ended March 31, 2022: R 36,98,00,360.
  • Surplus transferred to Reserves & Surplus: R 75,70,43,777.
  • Earmarked Funds: R 48,91,51,385 as of March 31, 2022 (compared to R 44,77,25,023 in the previous year).
  • Other Investments: R 3,34,81,76,215 as of March 31, 2022 (compared to R 2,35,13,15,814 in the previous year).

Impact Analysis

Bar Council of India (BCI)

  • BCI needs to maintain adequate accounting records and internal financial controls.

Advocates and Legal Professionals

  • The BCI's ability to regulate legal education and profession is dependent on its financial resources.

Law Colleges and Educational Institutions

  • The audit findings may influence BCI's decisions regarding regulation and accreditation of law colleges.

Regulatory and Legal Framework

  • The BCI is registered under Section 12AA of the Income Tax Act, 1961.

Suggested Action Items

  • The BCI should address any pending litigations and their potential impact on financial liabilities.

Key Entities Referenced

Bar Council of India (BCI): A statutory body created under the Advocates Act, 1961, responsible for the regulation and promotion of the legal profession and legal education in India. G. K. Kedia & Co.: Chartered Accountants firm responsible for auditing the financial statements of the Bar Council of India. Advocates Act, 1961: The legislation under which the Bar Council of India was established and which governs the legal profession in India. Income Tax Act, 1961: The tax legislation under which the Bar Council of India is registered (Section 12AA). Institute of Chartered Accountants of India (ICAI): The professional accounting body that issues the Accounting Standards followed in the preparation of the financial statements.
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रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडीी..एएलल..x--xअअxG..--ID22H99x00x55x22 002233--224466113300 CCGG--DDLL--EExx--x22G99I00D55E22x00xx22 33--224466113300 असाधारण EXTRAORDINARY भाग III—ख(cid:7003) ड 4 PART III—Section 4 (cid:7079)ािधकार से (cid:7079)कािशत PUBLISHED BY AUTHORITY सं. 348] नई (cid:7408)द(cid:7016)ली, बृह(cid:7021) पितवार, मई 25, 2023/(cid:6996)य (cid:7020)े ठ 4, 1945 No. 348] NEW DELHI, THURSDAY, MAY 25, 2023/JYAISHTHA 4, 1945 ubZ fnYyh] 18 ebZ] 2023 geus] Hkkjrh; fof/kK ifj"kn~ ¼Þifj"kn~ß½ ds 31 ekpZ] 2022 rd ds layXu foÙkh; fooj.kksa dh ys[kk ijh{kk dh Fkh ftlesa rc lekIr gq, o"kZ ds fy, rqyu i= vkSj vk; ,oa O;; ys[kk rFkk 31 ekpZ] 2022 dks lekIr gq, o"kZ ds fy, foÙkh; fooj.kksa ds fVIi.k rFkk egRoiw.kZ ys[kkadu foÙkh; uhfr;ksa dk lkj vkSj vU; Li"Vhdkjd tkudkjh lfEefyr gaSA gekjh jk; rFkk gekjh loksZÙke tkudkjh esa vkSj gesa fn, x, Li"Vhdj.kksa ds vuqlkj] iwoksZDr foÙkh; fooj.k vf/koDrk vf/kfu;e] 1961 }kjk visf{kr jhfr ea s tkudkjh dks vko';d rjhds ls izLrqr djr s gSa vkSj Hkkjr esa lk/kkj.kr;k Lohd`r y[s kkadu fl)kUrksa ds vuq:i lgh vkSj mfpr :Ik esa izLrqr djrs gSaA ¼d½ rqyu i= ds ekeys ea]s 31 ekpZ] 2022 rd ds dk;Zdykiksa dh fLFkfr] ¼[k½ vk; vkSj O;; ys[kk ds ekeys esa] ml rkjh[k dks lekIr gq, o"kZ ds fy, vf/k'ks"k] vkSj ¼x½ udnh izokg fooj.k ds ekeys esa] ml rkjh[k dks lekIr gq, o"kZ ds fy, ifj"kn~ ds udnh izokg ds Ckkjs esaA geus] Hkkjrh; pkVZMZ vdkmaVssaV laLFkku }kjk fofufnZ"V ys[kk ijh{kk ds ekudkas ¼,l,½ ds vuqlkj] viuh ys[kk ijh{kk lapkfyr dh FkhA mu ekudksa ds v/khu gekjh ftEesnkfj;ka dks vkxs gekjh fjiksVZ ds foÙkh; fooj.kksa dh y[s kk ijh{kk ds fy, ys[kk ijh{kd ds mÙkjnkf;Ro okys HkkXk eas s of.kZr fd;k x;k gSA ge] Hkkjrh; pkVZMZ vdkmaVssaV laLFkku }kjk tkjh uSfrd lafgrk ds lkFk lkFk vf/kfu;e vkSj rn~/khu cuk, x, fu;eksa ds mica/kksa ds v/khu mu uSfrd vis{kkvksa] tks fd foÙkh; fooj.kksa dh gekjh ys[kk ijh{kk ls lqlaxr gSa] ds vuqlkj ifj"kn~ ls Lora= gSa vkSj geus vius uSfrd mÙkjnkf;Ro dks 3348 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] bu vis{kkvksa vkSj uSfrd lafgrk ds vuqlkj iwjk fd;k gSA gekjk fo'okl gS fd og ys[kk ijh{kk lk{; tks geus izkIr fd, gekjh jk; ds fy, vk/kkj iznku djus ds fy, Ik;kZIr ,oa leqfpr gaSA ifj"kn~ dk izca/ku bu foÙkh; fooj.kksa dks rS;kj djus ds fy, mÙkjnk;h gS tks Hkkjr esa lk/kkj.kr% Lohdkj fd, x, ys[kk fl)kUrksa] ftuesa ys[kkadu ekud Hkh gSa] ds vuqlkj] ifj"kn~ dh foÙkh; fLFkfr vkSj foÙkh; fu’iknu dks lgh vkSj mfpr :i esa izLrqr djrsa gSA bl mÙkjnkf;Ro esa ifj"kn~ dh vkfLr;ksa dh lqj{kk djus ds fy, vkSj diVksa ds fuokj.k rFkk mudk irk yxku s ,oa vU; vfu;feRrkvksa ds fy, ykxw fof/k ds vuqlkj Ik;kZIr ys[kkadu vfHkys[kksa dk vuqj{k.k] leqfpr ys[kkadu uhfr;ksa dk p;u ,oa vuqiz;ksx] ,sls fu.kZ; ,oa izkDdyu djuk tks ;qfDr;qDr vkSj foosdiw.kZ gSa] vkSj Ik;kZIr vkarfjd foÙkh; fu;=a .kksa dh :i js[kk] dk;kZUo;u rFkk j[k&j[kko tks mu ys[kkadu vfHkys[kksa dh okLrfodrk rFkk laiw.kZrk lqfuf'pr djus ds fy, izHkkoh <ax ls izpkfyr gks jgs Fks( ,sls foÙkh; fooj.kksa ds rS;kj fd, tkus vkSj izLrqr dju s ls lqlaxr gaS tks lgh vkSj mfpr fp«k.k izLrqr djrs gSa vkSj rkfRod feF;k dFku] pkgs og diV ;k =fqV ds dkj.k gks] Hkh lfEefyr gaSA foÙkh; fooj.kksa ds rS;kj djus esa] izca/ku] ,d pkyw leqRFkku ds :i esa tkjh jgus ds bdkbZ dh {kerk dk ewY;kadu dju s ds fy, vkSj D;k pkyw leqRFkku ds vk/kkj ij ys[kkadu dk mi;ksx leqfpr gS vkSj lkFk gh pky w leqRFkku ls lacaf/kr fo"k;ksa dks ;fn ykxw gks] izdV dju s ds fy, mÙkjnk;h gSA izca/ku ifj"kn dh foÙkh; fjiksVZ dju s dh izfØ;k dk Ik;Zos{k.k djus ds fy, Hkh ftEesnkj gSA gekjk mís'; jgk gS fd bl ckjs ea s ;qfDr;qDr vk'oklu izkIr fd;k tk, fd D;k foÙkh; fooj.k iw.kZr;k rkfRod feF;k dFku ls] pkgs diV ;k =qfV ds dkj.k] eqDr gS vkSj ys[kk ijh{kd dh fjiksVZ tkjh djuk ftlesa gekjh jk; Hkh lfEefyr gSA ;qfDr;qDr vk'oklu ,d mPpLrj dk vk'oklu gS fdUrq tks ,d ,slh xkjUVh ugha gS fd ys[kk ijh{kk ekudksa ds vuqlkj lapkfyr y[s kkijh{kk esa lnSo fdlh rkfRod feF;k dFku dk irk py tk,xk tc og fo|eku gksxk A y[s kkijh{kk ds ekudksa ds vuqlkj ys[kkijh{kk dh izfdz;k ds Hkkx ds :Ik esa] ys[kkijh{kk esa gj le; o`frd foosd dk iz;ksx fd;k tkrk gS vkSj o`frd lUnsg cuk, j[kk tkrk gSA feF;k dFku diV ;k =fqV ls mRiUu gks ldrs gSa vkSj rkfRod le>s tkrs gSa ;fn O;fDrxr :Ik ls ;k lexzr% muls bu foÙkh; fooj.kksa ds vk/kkj ij fy, x, mi;ksDrkvksa ds vkfFkZd fu.k;ks± dks izHkkfor djus dh ;qfDr;qDr :i ls izR;k'kk dh tkrh gSA ge fjiksVZ djrs gSa fd %& ¼d½ geus mu lHkh tkudkfj;ksa vkSj Li"Vhdj.kksa dh bZIlk dh gS vkSj mUgsa izkIr fd;k tks gekjs loksZÙke Kku vkSj fo'okl ds vuqlkj gekjh ys[kkijh{kk ds iz;kstuksa ds fy, vko';d FksA ¼[k½ gekjh jk; esa] ifj"kn~ }kjk] fof/k }kjk visf{kr :Ik esa mfpr ys[kk cfg;ka j[kh xbZ gSaa tSlk fd bu cfg;ksa dh gekjh tkap ls izrhr gksrk gSA ¼x½ bl fjiksVZ esa pfpZr fd, x, rqyu i= vkSj vk; rFkk O;; ys[kk] ys[kk cfg;ksa ds vuqlkj gaSA ¼?k½ gekjh jk; esa] iwoksZDr foÙkh; fooj.k Hkkjr ds pkVZMZ vdkmaVaVs laLFkku }kjk tkjh ys[kkadu ekudksa dk vuqikyu djrs gSaA ¼³½ ifj"kn us 31 ekpZ] 2022 dks lekIr gq, o"kZ ds fy, vius foÙkh; fooj.kksa esa foÙkh; fLFkfr ij yafcr eqdneksa ds izHkko dks fVIi.k la-8 ch ¼1½ ds }kjk vkdfLed nkf;Roksa ds :i esa izdV fd;k gSSA /-[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 3 ¼31 ekpZ] 2022 dh fLFkfr ds vuqlkj½ fuf/k;ksa ds lzksr iw¡th fuf/k eq[; fuf/k 1 1,07,30,445 1,07,30,445 vkjf{kfr vkSj vkf/kD; 2 3,69,87,44,562 2,94,17,00,785 vfLr;ka fuf/k ¼lgk;rk vuqnku½ 3 91,78,785 1,02,83,532 vfHkfuf'pr fuf/k 4 48,91,51,385 44,77,25,023 yEch vof/k ds nkf;Ro 20,00,000 20,00,000 lac) laLFkkvksa ls izfrHkwfr fu{ksi 32,16,00,000 28,60,00,000 vfxze :i ls izkIr fujh{k.k Qhl 65,29,05,000 65,29,05,000 pkyw nkf;Ro vkSj izko/kku 5 25,52,58,180 28,96,82,349 5,43,95,68,357 4,64,10,27,134 xSj pkyw vfLr;k¡ fLFkj vfLr;k¡ 6 2,54,64,520 2,43,69,791 vfHkfuf'pr fuos'k 7 1,46,36,56,385 1,82,03,99,974 vU; fuos'k 8 3,34,81,76,215 2,35,13,15,814 pkyw vfLr;k¡ 9 50,10,28,087 40,61,30,898 _.k vkSj vfxze 10 10,12,43,151 3,88,10,567 5,43,95,68,357 4,64,10,27,134 y[s kkdj.k uhfr;ksa vkSj ys[kkvksa ij fVIi.k 19 013016 gå/- gå/- gå/- gå/-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼31 ekpZ] 2022 dh fLFkfr ds vuqlkj½ ukekadu vkSj vU; Qhl 11 10,74,04,827 7,61,02,159 ijh{kk Qhl 12 21,07,69,626 43,83,16,736 fujh{k.k Qhl 60,52,72,011 49,68,45,094 C;kt 13 20,27,09,321 19,72,14,547 vU; vk; 14 6,88,352 14,11,634 1,12,68,44,137 1,20,98,90,170 deZPkkjh lqfoËkk O;; 15 5,81,03,525 5,03,29,490 LFkkiu vkSj vU; O;; 16 21,27,83,000 13,29,44,357 ifj"kn~ dh xfrfof/k;ksa vkSj cSBd ij O;; 17 5,90,32,256 3,66,08,788 ijh{kk O;; 18 3,68,95,130 14,26,12,170 vo{k;.k 6 29,86,448 24,62,646 36,98,00,360 36,49,57,450 o"kZ ds nkSjku vkjf{kfr;ksa vkSj vf/k'k"kksa esa vUrfjr vf/k'ks"k@¼?kkVk½ 75,70,43,777 84,49,32,720 y[s kkdj.k uhfr;ksa vkSj ys[kkvksa ij fVIi.k 19 vuqlwph 1 ls 19 ys[kk ds vfHkUu vax gSa ,Q- vkj- ua- 013016,u gå/- gå/- gå/- gå/- ———————————————————— ———————————————————— vafre rqyu i= ds vuqlkj vfr'ks"k 1,07,30,445 1,07,30,445 TksfM+, % o"kZ ds vUrxZr izkIr eq[; nku 0.00 0.00 1,07,30,445 1,07,30,445[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 5 — ——————————— ———————————————————— ———————— fiNys rqyu i= ds vuqlkj vkjfaHkd vf/k'ks"k 86,30,77,058 72,38,06,592 tksfM+, % o"kZ dk vf/k'ks’k vk; vkSj O;; ys£k ds vuqlkj 75,70,43,777 84,49,32,720 tksfM++, % o"kZ ds vUrxZr fo'ks"k QaM ls gLrkafjr 18,52,66,597 3,29,50,000 ÄVkb, % o"kZ ds vUrxZr iz:Ik& 10 esa ntZ fo'ks"k QaM ls gLrkafjr (78,70,00,000) (73,00,00,000) ÄVkb, % iwoZ o"kZ dk vfr'ks’k fo'ks"k QaM ls gLrkafjr 0.00 (86,12,253) ( ) 1,01,83,87,432 86,30,77,058 fo' vkjafHkd vfr'ks"k 2,07,86,23,727 1,37,29,61,474 tksfM++, % o"kZ ds vUrxZr izkIr vkjf{kfr vkSj vf/k'ks"k ls gLrkafjr 78,70,00,000 73,00,00,000 tksfM++, % iwoZ o"kZ dk vfr'ks’k 0.00 86,12,253 (18,52,66,597) ÄVkb, % o"kZ ds vUrxZr vkjf{kfr vkSj vf/k'ks"k ls gLrkafjr mi;ksXkh (3,29,50,000) jde ( 2,68,03,57,130 2,07,86,23,727 3,69,87,44,562 2,94,17,00,785 ———————————— ———————————————————— ———————— 1 vizSy] 2021 dks vfr'ks"k 1,02,83,532 1,15,17,884 ?kVkbZ, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkafjr (11,04,747) (12,34,352) 91,78,785 1,02,83,532 vafre rqyu i= ds vuqlkj 25,29,04,596 21,86,12,400 tksfM+, % jk-fo-i- ls vfHknk; 1,39,05,843 1,62,75,435 Lkkof/kd tek ls C;kt 1,36,54,712 1,33,83,556 cpr [kkrs ls C;kt 2,54,091 3,38,391 izdh.kZ izkfIr;k¡ 0.00 1,64,61,105 28,07,19,242 26,50,70,887 ?kVkbZ, : vf/koDrkvksa dks lgk;rk (73,72,411) (1,21,66,000) cSad izHkkj (470) (290) 27,33,46,361 25,29,04,596 vafre rqyu i= ds vuqlkj lnL;ksa dk vfr'ks"k 3,83,59,494 3,29,92,2096 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] tksfM+, % deZpkfj;ksa dk vfuok;Z va'knku 26,15,871 24,57,108 tksfM+, % deZpkfj;ksa dk LoSfPNd va'+knku 19,65,000 23,34,000 tksfM+, % vkCkafVr C;kt 21,05,914 19,31,570 tksfM+, % Hkfo";&fuf/k C;kt ds vfHknk; esa deh 8,10,517 10,94,094 4,58,56,796 4,08,08,981 ?kVkbZ, % fuiVku@fudklh LFkk;h fudklh (20,43,608) (24,49,487) cSad izHkkj (590) 0.00 4,38,12,598 3,83,59,494 vafre rqyu i= ds vuqlkj ¼ih ch vks vkSj C;kt ckË;rk½ 1,72,35,730 1,56,87,734 tksfM+, % ifj"kn ls izkIr vfHknk; 26,39,722 11,38,631 tksfM+, % izkIr C;kt 9,21,082 7,91,272 2,07,96,534 1,76,17,637 ?kVkbZ, % deZpkfj;ksa dks minku dk Hkqxrku (11,30,744) (3,81,749) ?kVkbZ, % vU; O;; (19) (158) 1,96,65,771 1,72,35,730 vafre rqyu i= ds vuqlkj 13,92,25,202 14,66,22,174 tksfM+, % vfHknk; @ÁkoËkku 1,54,70,150 27,79,510 tksfM+, % vftZr C;kt 73,86,079 0.00 16,20,81,432 14,49,01,684 ?kVkbZ, % vfrfjDr ih ch vks dk ifjorZu (38,06,325) 46,56,074 ?kVkbZ, % iwoZ deZpkfj;ksa@vkfJrksa dks cSad] izHkkj vkSj Vh Mh (59,48,452) (55,20,408) ,l ¼iwoZ o"kZ½ dk Hkqxrku 15,23,26,655 13,92,25,202 48,91,51,385 44,77,25,023 ———————————— ———————————————————— ———————— vfxze :Ik ls izkIr fof'k"V igpku la[;k Qhl 19,11,500 18,65,400 osc iksVZy jftLVªhdj.k Qhl 2,83,05,286 2,52,68,386 Mh-lh- fu{ksi Qhl 17,24,028 17,25,528 3,19,40,814 2,88,59,314 vfXkze jkf'k ¼,-vkbZ-vkj-izk-fy-½ 1,00,000 1,00,000 izfrHkwfr fu{ksi ¼,-vkbZ-vkj-izk-fy-½ 80,00,000 80,00,000 81,00,000 81,00,000 lan;s O;; fofo/k ysunkj& ,-vkbZ-ch- b- ¼,l-Vh-ch-lh½ 1 9,93,69,581 19,93,69,581 fofo/k ysunkj & vU; 2,97,000 3,03,875 Lakns; LokLFk HkÙkk 0.00 30,500 19,96,66,581 19,97,03,956[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 7 lan;s minku fuf/k va'knku 17,94,144 19,84,209 lan;s isa'ku fuf/k v'kanku 0.00 1,64,31,518 Hkfo"; fuf/k U;uw re vfHknk; 8,19,376 10,94,094 dY;k.k fuf/k esa ns; 24,45,970 23,69,365 isa'ku fuf/k ea s ns; 3,57,738 5,29,070 Hkfo"; fuf/k esa ns; 0.00 41,656 minku fuf/k esa ns; 0.00 21,922 lan;s ¼Vh- Mh- ,l-½ 33,500 20,625 54,50,728 2,24,92,458 ,- vkbZ-ch-b-&XVI ds fy, izkIr vfxze Qhl 0.00 1,68,86,080 dY;k.k fuf/k ls lan;s jde 0.00 50,37,000 0.00 2,19,23,080 NqV~Vh dk udn Hkqxrku ds fy, izko/kku 1,01,00,058 86,03,541 1,01,00,058 86,03,541 25,52,58,180 28,96,82,349 __________________________________________________________________________ - ¼jde #i, esa½ (% ) (4) = (8) = (5) (1) (1) + (2) (5) (6) (7) + (9) = (4) (10) (3) – (3) (6) - (7) – (8) (1) - (5) (2) 1. 42,030 — — — 42,030 — — — — 42,030 42,030 2. 10% 2,07,52,598 — — — 2,07,52,598 1,73,58,782 3,39,382 — 1,76,98,163 30,54,435 33,93,816 3. 10% 7,68,110 — — — 7,68,110 2,86,465 48,165 — 3,34,629 4,33,481 4,81,645 4. 15% 27,40,362 — — — 27,40,362 20,23,433 1,07,539 — 21,30,973 6,09,389 7,16,929 5. 10% 66,75,566 1,69,448 — — 68,45,014 35,85,477 3,25,954 — 39,11,430 29,33,584 30,90,089 6. 10% 11,95,596 — — — 11,95,596 8,06,593 38,900 — 8,45,493 3,50,103 3,89,005 7. 15% 18,70,618 1,86,414 3,91,015 — 24,48,047 9,83,954 1,90,288 — 11,74,242 12,73,805 8,86,665 8. 15% 50,79,758 90,818 — — 51,70,576 38,49,154 1,98,213 — 40,47,368 11,23,208 12,30,606 9. 15% 34,480 — — — 34,480 32,000 372 — 32,372 2,108 2,480 10. 15% 16,006 — — — 16,006 11,458 682 — 12,140 3,866 4,548 11. 100% 1,22,972 92,069 70,285 — 2,85,326 1,22,972 1,27,212 — 2,50,184 35,143 — 12. 40% 72,30,400 5,13.228 5,77,730 — 83,21,358 59,88,712 8,17,512 — 68,06,224 15,15,134 12,41,688 13. 15% 1,10,948 — — — 1,10,948 99,338 1,742 — 1,01,079 9,869 11,610 14. 15% 10,69,846 — — — 10,69,846 10,40,480 4,405 — 10,44,885 24,961 29,366 15. 15% 30,93,739 29,51,115 — — 60,44,854 21,10,821 5,90,105 — 27,00,926 33,43,928 9,82,918 16. 15% 19,34,501 — — — 19,34,501 17,61,370 25,970 — 17,87,339 1,47,162 1,73,131 17. 15% 7,88,787 1,36,000 — — 9,24,787 2,30,425 1,04,154 — 3,34,579 5,90,208 5,58,362 18. 15% 10,60,175 — 7,804 — 10,67,979 6,25,050 65,854 — 6,90,904 3,77,075 4,35,125 5,45,86,492 41,39,092 10,46,834 — 5,97,72,418 4,09,16,482 29,86,448 — 4,39,02,931 1,58,69,491 1,36,70,014 5,32,47,582 13,48,910 10,000 5,45,86,492 3,84,53,836 24,62,646 4,09,16,482,271,36,70,014 1,47,93,7468 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼jde #i, esa½ (% ) (1) (3) (4) = (1) + (5) (6) (7) (8)= (5) + (9) = (4) – (8) (10) (2) – (3) (6) - (7) (1)- (5) (2) 1. 10% 2,26,65.982 — — — 2,26,65,982 1,43,76,660 8,28,932 — 1,52,05,592 74,60,390 82,89,322 2. 10% 1,84.625 — — — 1,84,625 1,44,464 4,016 — 1,48,480 36,145 40,161 3. 15% 32,95.129 — — — 32,95,129 26,01,102 1,04,104 — 27,05,206 5,89,923 6,94,027 4. 40% 2,86,904 — — — 2,86,904 2,86,904 — — 2,86,904 — — 5. 40% 9,78,674 — — — 9,78,674 9,78,446 91 — 9,78,537 137 228 6. 10% 45,53,841 — — — 45,53,841 28,77,802 1,67,604 — 30,45,406 15,08,435 16,76,039 — — — — — — — — — — — — 3,19,65,155 — — — 3,19,65,155 2,12,65,379 11,04,747 — 2,23,70,126 95,95,029 1,06,99,776 — 3,19,65,155 — — — 3,19,65,155 2,00,31,027 12,34,352 __ 2,12,65,378 1,06,99,776 1,19,34,128 .63 — 8,65,51,647 — 51,85,926 — 9,17,37,573 6,21,81,861 — — 2,54,64,520 2,43,69,791 40,91,196 — 8,52,12,737 — 13,48,910 10,000 8,65,51,647 5,84,84,863 36,96,998 — 6,21,81,861 2,43,69,791 2,67,27,874 ———————————— ——————————— ————————— ———————— dsujk cSad esa lkof/kd tek 6,67,11,233 3,93,32,089 ;wdks cSad esa lkof/kd tek 13,22,61,930 9,81,11,849 lsUVªy cSad esa lkof/kd tek 76,62,223 73,31,543 Hkkjrh; LVsV cSad esa lkof/kd tek 2,66,87,688 2,66,87,688 flafMdsV cSad ea s lkof/kd tek 0.00 2,43,81,082 bykgkckn cSad esa lkof/kd tek 0.00 94,74,265 bafM;u cSad esa lkof/kd tek 1,54,60,704 56,48,166 lkof/kd tekvksa ij mn~Hkwr C;kt 1,18,84,265 1,61,23,254 ;wdksa cSad cpr [kkrk la- 9363 esa vfr'ks"k 1,02,32,348 1,84,08,295 27,09,00,391 24,54,98,231 tksfM, % fofo/k nsunkjksa ls lans; jde 24,45,970 74,06,365 27,33,46,361 25,29,04,596[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 9 ;wdks cSad esa fo'ks"k tek 11,90,217 11,90,217 ;wdks cSad esa lkof/kd tek 2,68,93,028 2,30,51,267 flaMhdsV cSad esa lkof/kd tek 0.00 54,68,362 dsujk cSad esa lkof/kd tek 91,80,189 32,25,096 lkofËkd tekvksa ij mn~Hkqr C;kt 18,07,789 21,03,557 ;wdks cSad cpr [kkrk 261025 esa vfr'ks"k 34,76,091 12,53,801 4,25,47,314 3,62,92,300 Hkfo"; fuf/k _.k 4,41,109 9,26,645 fofo/k nsunkjksa ls lans; jde 8,19,375 11,35,749 Ukdn vfr'ks"k 4,800 4,800 4,38,12,598 3,83,59,494 ;wdks cSad esa fo'ks"k tek 3,18,433 3,18,433 ] dsujk cSad esa lkof/kd tek 18,26,050 0.00 ;wdksa cSad esa lkof/kd tek 1,46,58,983 1,31,91,358 flafMdsV cSad ea s lkof/kd tek 0.00 17,23,334 lkof/kd tekvksa ij mn~Hkqr C;kt 10,37,465 8,18,983 ;wdk sa cSad cpr [kkrk la[;k 440 esa vfr'ks"k 30,696 23,069 1,78,71,627 1,60,75,177 tksfM+, % chekafdfd fjiksVZ ij lans; jde vkSj lan;s 17,94,144 20,06,131 Vh Mh ,l 1,96,65,771 1,80,81,308 flafMdsV cSad ea s lkof/kd tek 1,42,48,241 6,42,05,806 lasVªy cSad esa lkof/kd tek 81,52,493 78,00,656 dsujk cSad esa lkof/kd tek 10,10,86,223 3,77,87,703 ;wdksa cSad esa lkof/kd tek 2,49,26,304 1,30,32,322 lkof/kd tekvksa ij mnHkqr C;kt 44,17,280 71,21,203 dsujk cSad cpr [kkrk la[;ka 19116 ea s vfr'ks"k 29,11,476 50,51,203 15,57,42,018 13,49,98,894 TksfM,% chekafdfd fjiksVZ ij lans; jde vkSj lans; (34,15,363) 1,69,60,588 Vh Mh ,l 15,23,26,655 15,19,59,482 48,91,51,385 46,13,04,880 fof/kd f'k{kk ds fy, ¼vfxze izkIr fujh{k.k Qhl½ bykgkckn cSad 0.00 65,37,651 lsUVªy cSad 64,24,635 61,47,366 dsujk cSad 6,05,69,937 3,34,44,660 ;wdks cSad 4,17,02,034 3,66,56,788 flaMhdsV cSad 0.00 2,12,13,85210 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Hkkjrh; LVsV cSad 6,24,34,560 5,90,09,038 bafM;u cSad 1 , 3 0 ,8 7 ,0 9 8 5 7 , 2 2 , 4 9 5 18,42,18,264 16,87,31,850 tksfM+,@¼?kVkbZ,½% foåf'kå lkof/kd fuos'k ea s 46,86,86,736 90,43,63,245 vukcafVr ¼vuqlwph&8½ 65,29,05,000 1,07,30,95,094 dsujk cSad 18,17,28,168 13,85,16,713 lsUVªy cSad 1,59,94,769 1,53,04,481 ;wdks cSad 7,72,55,884 4,96,10,786 Hkkjrh; LVsV cSad 1,86,88,232 1,86,88,232 flaMhdsV cSad 0.00 2,95,19,177 bafM;u cSad 2,77,25,539 2,36,16,030 32,13,92,592 27,52,55,419 tksfM+,@¼?kVkbZ,½% fof?k egkfo|ky;ksa ls vukcafVr 2,07,408 1,07,44,581 izfrHkwfr fu{ksi ¼vuqlwph&8½ 32,16,00.000 28,60,00,000 97,45,05,000 1,35,90,95,094 1,46,36,56,385 1,82,03,99,974 ———————————— ———————————————————————————— bykgkckn cSad 0.00 25,32,040 lasVªy cSad 1,02,21,400 95,14,971 dsujk cSad 1,89,28,15,196 92,85,50,462 ;wdks cSad 91,75,92,681 90,37,70,329 flUMhdsV cSad 19,04,82,450 76,39,47,717 Hkkjrh; LVsV cSad 75,29,67,629 65,28,65,301 bafM;u cSad 5,29,91,003 52,42,821 3,81,70,70,359 3,26,64,23,640 tksfM+, @¼?kVkbZ,½% fof/kd f'k{kk ds izfr lkof/kd tek ls vUrj.k (46,86,86,736) (90,43,63,245) ¼vuqlwph & 7 [k½ tksfM,@¼?kVkbZ,½ izfrHkwfr fu{ksi ds izfr lkof/kd tek ls vUrj.k (2,07,408) (1,07,44,581) (vuqlwph & 7 [k½ 3,34,81,76,215 2,35,13,15,814[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 11 ———————————— ———————————————————————————— 21,30,23,233 19,20,94,229 21,30,23,233 19,20,94,229 ¼izcU/kd e.My }kjk ;Fkk izekf.kr½ 4,80,434 4,80,434 4,80,434 4,80,434 1,83,704 3,83,493 dsujk cSad & 31050 4,04,28,765 1,25,98,920 ;wdksa cSad & 132 7,93,552 4,54,609 dsujk cSad & 31065 ¼fof/kd f'k{kk½ 18,66,090 18,41,385 dsujk cSad & 31313 ¼vuqnku½ 0.00 14,739 dsujk cSad & 31467 ¼,åvkbZåchåbZå½ 54,803 55,098 dsujk cSad & 06781 8,64,125 94,65,486 dsujk cSad & 06816 1,11,30,285 1,20,91,995 flaMhdsV cSad & 24171010000239 Hkou ¼vuqnku½ 2,47,399 2,47,694 flaMhdsV cSad & 24171010000258 ¼Mhå,yåbZå½ 1,28,434 1,28,729 flaMhdsV cSad & 24171010000296 28,23,079 28,23,138 flaMhdsV cSad & 24172010005591 30,02,061 29,16,846 Hkkjrh; LVsV cSad pkyw [kkrk & 32718588024 ¼,åvkbZåchåbZå½ 7,51,488 10,35,594 Hkkjrh; LVsV cSad laxzg.k [kkrk & 32956278428¼,åvkbZåchåbZå½ 9,351 8,36,280 ,påMhå,Qålhå] ukS,Mk cpr [kkrk laå 50100255040680 5,04,383 5,03,705 ¼,åvkbZåchåbZå½ fofHkUu jkT;ksa ds vuqlwfpr cSadksa ds cpr [kkrs esa 19,93,60,440 16,24,05,164 26,21,47,959 20,78,02,874 deZpkfj;ksa ls 21,739 21,739 jkT; fof/kK ifj"knkas ls 81,314 81,314 fofo/k nsunkj& Hkkjrh; fof/kK ifj"kn U;kl 56,50,307 56,50,307 fofo/k nsunkj Hkk0fo0i0U;kl&iyZ QLV 1,58,50,000 0.00 vfxze ias'ku fuf?k tek 37,73,101 0.00 2,53,76,461 57,53,360 50,10,28,087 40,61,30,89812 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ———————————— ———————————————————— ———————— deZpkfj;ksa dks _.k ¼vkokl] fookg] f'k{kk vkSj vU;½ 90,26,641 1,00,79,885 olwyh ;ksX; vfxze 6,84,45,840 1,17,15,390 iwoZ lanÙk O;; 6,000 25,000 fctyh vkSj vU; ds fy, izfrÒwfr fu{ksi 12,30,417 12,30,417 vfxze fdjk;k & tså tså tså dså&U;kl 3,60,836 3,60,836 olwyh ;ksX; jde tså tså tså dså&U;kl 69,086 69,086 olwyh ;ksX; lzksr ij dj dVkSrh &vk;dj vuqHkkx 1,70,77,931 1,03,03,643 ek¡x ds fy, vfxze ¼foåoå 2015&16½ iwoZ tek vk;dj 50,26,400 50,26,400 10,12,43,151 3,88,10,657 ———————————— ———————————————————— ———————— ukekadu Qhl 4,73,34,944 2,79,61,884 lnL;rk LFkkukarj.k Qhl 20,85,352 11,09,575 fof/k O;olk; Qhl dk vkjaHk 2,52,800 1,57,800 4,96,73,096 2,92,29,259 vuq'kklukRed dk;Zokgh Qhl 2,39,390 1,03,000 iqujh{k.k ijh{kk Qhl 1,98,910 89,900 fof/kd f'k{kk izk:i vkosnu Qhl 4,63,93,431 3,34,30,000 fofËk fo|ky;ksa ls fof/kd f'k{kk ds fu;eudj.k dh Qhl 1,09,00,000 1,32,50,000 5,77,31,731 4,68,72,900 10,74,04,827 7,61,02,159 ———————————— ———————————————————— ———————— vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XVI 20,73,38,225 0.00 vf[ky Hkkjrh; fof/kK ijh{kk Qhl& XV 0.00 43,34,31,683 iqujh{k.k Qhl 1,400 0.00 fons'kh tkap ijh{kk Qhl 34,30,001 48,85,053 21,07,69,626 43,83,16,736[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 13 ———————————— ———————————————————— ———————— lkof/kd tek ij C;kt 19,50,41,771 19,12,84,883 cpr [kkrs ij C;kt 24,06,239 10,75,207 cpr [kkrs ¼ukekadu½ ij C;kt 44,49,856 41,53,841 _.k vkSj vfxzeksa ij C;kt ¼deZpkjh½ 6,04,753 7,00,615 vk;dj fjQaM ij C;kt 2,06,701 0.00 20,27,09,321 19,72,14,547 ———————————— ———————————————————— ———————— vU; izdh.kZ vk; 6,88,352 14,11,634 6,88,352 14,11,634 ———————————— ———————————————————— ———————— osru O;; 3,66,03,466 3,80,34,429 isa'ku fuf/k [kkrs ea s ifj"kn dk vfHknk; 1,16,63,826 48,60,178 minku fuf/k [kkrs ea s ifj"kn dk vfHknk; 26,39,722 11,38,631 NqV~Vh udn Hkqxrku 23,03,204 10,90,203 fpfdRlk HkÙks 22,84,266 18,26,278 fpfdRlk chek 11,81,333 18,66,693 Hkfo"; fuf/k ys[kk esa ifj"kn dk vfHknk; 8,10,517 10,94,094 lgk;d HkÙkk 3,67,960 0.00 okgu HkÙkk 1,48,360 4,18,984 NqV~Vh ;k=k fj;k;r 1,00871 0.00 5,81,03,525 5,03,29,490 ———————————— ———————————————————— ———————— fof?kd O;; dk izpkj 19,00,00,000 11,00,04,500 fof?kd vkSj o`frd O;; 50,54,874 26,21,020 izdh.kZ O;; 41,26,209 42,93,217 lkekU; ejEer vkSj vuqj{k.k 40,21,547 23,64,504 fctyh vkSj ikuh 30,43,269 27,49,706 eqnz.k vkSj ys[ku lkexzh 17,49,206 65,23,621 Mkd eglwy] rkj vkSj VsyhQksu 14,30,735 5,51,918 cSad izHkkj 10,37,390 13,54,501 okgu izHkkj 10,09,115 5,39,39414 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] lqj{kk izHkkj 4,46,040 4,46,040 dkj lq/kkj vkSj vuqj{k.k 4,37,702 2,49,063 laijh{kd ikfjJfed 3,24,500 3,49,500 chek&izhfe;e 89,580 1,15,276 i=&if=dk,a vkSj tujy 12,834 5,763 foKkiu O;; 0.00 5,71,000 “kqYd vkSj dj 0.00 2,05,334 21,27,83,000 13,29,44,357 ———————————— ———————————————————— ———————— ;k=k&ifj"kn~ 3,50,51,111 2,42,30,338 ;k=k&vuq'kklu lfefr cSBd 35,04,789 8,70,128 ;k=k&fujh{k.k 61,96,747 42,66,189 ;k=k&fof/kd f'k{kk cSBd 22,93,438 17,74,430 cSBd O;; 88,39,407 30,13,219 5,58,85,491 3,41,54,304 jkå foå iå dks vfHknk;@foÙkh; lgk;rk 0.00 1,22,500 laxks"kBh@lsehukj vkSj dk;Z'kkyk O;; 6,31,590 21,75,273 lEeku lekjksg O;; 24,23,725 0.00 vkbZåchå,å@vkbZŒvkbZŒlhŒ dk va'knku 91,450 1,56,711 31,46,765 24,54,484 5,90,32,256 3,66,08,788 ———————————— ———————————————————— ———————— vf[ky Hkkjrh; fof/kK ijh{kk &XV 3,68,85,630 6,47,21,700 vf[ky Hkkjrh; fof/kK ijh{kk&XIV 0.00 52,48,730 vf[ky Hkkjrh; fof/kK ijh{kk &XIII 0.00 7,44,640 vf[ky Hkkjrh; fof/kK ijh{kk &XII 0.00 99,800 vf[ky Hkkjrh; fof/kK ijh{kk &XI 0.00 10,500[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 15 jkT; fof/kK ifj"kn~ ds O;; dk va 0.00 7,17,66,600 fons'k ijh{kk O;; 9,500 20,200 3,68,95,130 14,26,12,170 [ ] Hkkjrh; fof|K ifj"kn~ ¼Þifj"kn~ß½ Hkkjr dh laln }kjk vf/koDrk vf/kfu;e] 1961 ¼1961 dk 25½ ds v/khu l`ftr ,d lkafof/kd fudk; gSA Hkkjrh; fof|K ifj"kn~ dk mís'; Hkkjr dh dsUnzh; ljdkj }kjk ;Fkk vf/klwfpr Hkkjr esa fof/k O;olk; dk fu;a=.k] i;Zos{k.k] fofu;eu vkSj izksRlkgu rFkk fof/kd f'k{kk dk fofu;eu gaS vkSj bldh vk; vf/koDrk vf/kfu;e] 1961 ¼196a1 dk 25½ dh /kkjk 7 ds vuqlkj mi;ksx dh tkrh gSA Hkkjrh; fof|K ifj"kn vk; dj vf/kfu;e] 1961 dh /kkjk 12dd ds varxZr iathd`r gSSA  foRrh; fooj.k ,sfrgkfld ykxr ijaijkvksa ds vk/kkj ij rS;kj fd, x, gSa vksSj Hkkjrh; pkVZMZ vdkmUVsaV~l laLFkku }kjk tkjh fd, x, ykxw ys[kkdj.k ekudksa ds vuqlkj cuk, x, gSa vkSj tc rd vU;Fkk dfFkr u gks] izksn~Hkoeku vk/kkj ij rS;kj fd, x, gSaA vk; vkSj O;; dks fuEufyf[kr dks NksMdj] udn vk/kkj ij ekU;rk nh tkrh gS %& ¼d½ osc iksVZy ds iathdj.k ds fy, izkIr 'kqYd dks osc iksVZy ds pkyw gks tku s ds Ckkn ekU;rk nh tk,xhA ¼[k½ fo'ks’k fuf/k vFkkZr isa'ku fuf/k] Hkfo’; fuf/k] vkSj minku fuf/k ls lacaf/kr orZeku ykHk nkf;Ro vksSj@;k C;kt ?kVd dks izksn~Hkoeku vk/kkj ij lacaf/kr fuf/k [kkrs esa tek dj fn, tku s ds Ckkn ekU;rk nh tkrh gSA ¼x½ fuos'k ls vk; % lkof/kd fu{ksi ij C;kt dks cdk;k jkf'k dh jde vkSj ykxw nj dks /;ku esa j[krs gq, dkfyd vuqikr ds vk/kkj ij ekU;rk nh tkrh gSA ¼d½ ljdkjh vuqnkuksa dks vk; vkSj O;; ys[kk esa lacaf/kr ykxrksa ds lkFk feyku djus fy,] ftudh os HkjikbZ djuk pkgrs gSa] mu vof/k;ksa ij lqO;ofLFkr vk/kkj ij ekU;rk nh tkrh gSA viz;qDr jde dks] ;fn dksbZ gks] o"kZ ds vUr esa nkf;Ro ds :i ea s ekuk tkrk gSA ¼[k½ fofufnZ"V fLFkj vkfLr;ksa ls lacaf/kr ljdkjh vuqnkuksa dks vkLFkfxr vk; ekuk tkrk gS ftls ys[kk esa vkfLr;ksa ds mi;ksxh gksus rd O;ofLFkr vkSj ;qfDreyw d vk/kkj ij ekU;rk nh tkrh gSA ^^fuf/k** 'kCn dk iz;ksx bl vk'; dks izdV djus ds fy, fd;k x;k gS fd vfr'ks"k varr% fuos'k fd, tkus ds fy, j[ks x, gSa %& (i) Ekq[; fuf/k fof/k egkfo|ky;ksa vkSj nwljksa ls izkIr nku dks rFkk Hkkjrh; fof|K ifj"kn~ ds ekpZ] 1999 rd okf"kZd cpr@?kkV s dks O;ifn"V djrh gSA16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] (ii) dY;k.k fuf/k ls Hkkjrh; fof|K ifj"kn~ fu;e ds vulq kj vf/koDrkvksa ls izkIr vfHknk; dks O;ifn"V djrh gS vkSj bldk mi;ksx vf/koDrkvksa dks foRrh; lgk;rk ds fy, fd;k tkrk gaSA fLFkj vkfLr;ksa dks lapf;r vo{k;.k ls ?kVkdj ,sfrgkfld ykxr ij fLFkj vkfLr;ksa dk mYys[k fd;k tkrk gSA bl iz;kstu ds fy, ykxr esa vtZu ds varxZr ,slh vkfLr;ksa ds vtZu@lafuekZ.k ls lacaf/kr vkod HkkM+k] 'kqYd] dj vkSj vkuq"kafxd O;; rFkk izR;{k O;; Hkh lfEefyr gSaA fLFkj vkfLr;ksa ij vo{k;.k [kqnjk ewY; i)fr ds vk/kkj ij vk;&dj fu;e ds v/khu fufgr njksa ij fn;k tkrk gSA fuos'kksa dks ^^nh?kZdkfyd fuos'k** ds :i ea s oxhZd`r fd;k x;k gS vkSj mUgsa ykxr vk/kkj ij vxzuhr fd;k tkrk gS D;ksafd lHkh fuo's k vuqlwfpr cSadksa esa lkof/kd fu{ksIkksa ds :i esa j[ks x, gSaA (i) Hkkjrh; fof|K ifj"kn~ ds deZpkfj;ksa ds isa'ku&lg&dqVqac isa'ku fu;e 1 vizSy] 2002 ls Hkkjrh; fof|K ifj"kn~ ds deZpkfj;ksa ij ykxw dj fn, x, gSaA rn~uqlkj] ^^Hkkjrh; fof|K ifj"kn~ vfHknk;h Hkfo"; fuf/k** dks can dj fn;k x;k gS vkSj mlds LFkku ij isa'ku fuf/k vkjaHk dh xbZ gSA Hkkjrh; fof|K ifj"kn~ }kjk vfHknk;h Hkfo"; fuf/k esa blds iwoZ fd, x, vfHknk; vkSj mixr C;kt dks isa'ku fuf/k esa varfjr dj fn;k x;k gSA Ikfj"kn~ ds fofu'p; ds vuqlkj isa'ku fuf/k vfHknk; 10]000@& #i, izfrekl dh vfrfjDr jde lfgr ewy osru dk 12% dh nj ij ekfld vk/kkj ij fd;k tkrk gSA rFkkfi ih0 oh0 lh0 i)fr ds v/khu chekadd ewY;kadu ds vuqlkj izksnHkwr nkf;Roksa dk vo/kkj.k deZpkjh izlqfo/kk laca/kh vf/klwfpr ys[kk ekud ¼iqujhf{kr½ &15 ds mica/kksa ds vuqlkj fd;k tkrk gS rFkk vUrfje mica/k@mRdze.k o"kZ ds vUr esa fd;k tkrk gSA (ii) Hkkjrh; fof|K ifj"kn~ us ^^minku fuf/k** uked ,d fo'ks"k fuf/k j[kh gSA bl fuf/k esa va'knku vkbZŒlhŒ ,ŒvkbZŒ ds ,,l&15 ds vulq kj chekadd ewY;kadu ds vk/kkj ij fd;k tkrk gSA fuf/k ifj"kn~ }kjk fu;qDr U;kfl;ksa }kjk iz'kkflr dh tkrh gSA (iii) Hkkjrh; fof|K ifj"kn~ ds deZpkfj;ksa dk lk/kkj.k Hkfo"; fuf/k [kkrk osru dks ykxw nj ij deZpkfj;ksa ds va'k dh jde ds lkFk ml ij LoSfPNd vfHknk; vkSj mn~Hkwr C;kt lfgr tek jk'kh dks O;ifn’V djrk gSA (iv) Hkkjrh; fof|K ifj"kn~ ds fu;eksa@dsUnzh; ljdkj ds fu;eksa ds vuqlkj 300 fnuksa dh vf/kdre lhek ds v/khu jgrs gq, u yh xbZ NqV~Vh ds fy, mica/k eyw osru vkSj eagxkbZ HkRrksa ij fopkj djds o"kZ esa 30 fnu ds fy, izksn~Hkoeku vk/kkj ij cuk, x, gaSA bl fuf/k dk izko/kku vkbZŒlhŒ ,ŒvkbZŒ ds ,,l&15 ds vuqlkj chekadd eYw ;kadu ds vk/kkj ij fd;k tkrk gSA ,sls lekfJr nkf;Roksa dks ftUgsa _.k ds :i esa Lohdkj ugha fd;k x;k gS ds C;kSjs %& ¼d½ vk; dj izkf/kdkjh 2015&16 143¼3½ 30&12&2018 4]16]41]108-00 4]57]52]460-00[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 17 foÙkh; o"kZ 2015&16 ds fy, vk;dj foHkkx }kjk lh,,l,l ds v/khu laoh{kk ds fy, ekeys dk p;u fd;k x;k Fkk vkSj bldk fu/kkZj.k vkn's k 30&12&2018 dks ikfjr fd;k x;k FkkA vk;dj vf/kfu;e]1961 dh /kkjk 143 ¼3½ ds v/khu vkn's k la- vkbZVhch,@,,lVh@,l@143¼3½@2018&19@1014662612 ¼1½ ds vuqlkj] ₹ 4]57]52]460@& dh ekax dh xbZ FkhA ifj"kn us vk;dj vk;qDr ¼vihy½ dks vkns'k ds fo#) vihy Qkby dh Fkh vkSj mlds fo#) fjV ;kfpdk fnYyh mPp U;k;ky; esa Hkh Qkby dh xbZ gSA vk;dj vf/kfu;e1961 dh pkSFkh vuqlwph ds Hkkx&d ds fu;e 3 ¼1½ ds v/khu i= la- tis h&1 ¼6½@63@3332] rkjh[k 25 fnlEcj] 1965 ¼1965&1966 dk vkns'k la- 1½ ds vuqlkj] Hkfo"; fuf/k dks ekU;rk izkIr gqbZ gSA - fof/k egkfo|ky;ksa@laLFkk ls vfxze :i ls izkIr fujh{k.k Qhl ₹ 65]29]05]000@& vkSj lgc) laLFkkvksa ls ₹ 32]16]00]000@& ds izfriwfrZ fu{ksi dks rqyu i= dh vuqlwph la- 7[k esa dFku fd, x, vuqlkj mDr jkf'k ds cSad ds ikl lkof/k tek ds :i esa fu:fir fd;k x;k gSA xr o"kZ ds vkadM+ksa dks] tgka dgha vko';d le>k x;k gS] iqu% lewgd`r@iqu% oxhZd`r fd;k x;k gSA vuqlwph la- 1 ls 19 y[s kk ds vfHkUu vax gaS ,Q-jft- ua- 013016,u gå/- gå/- gå/- gå/- vk; vkSj O;; ys[kk ds vuqlkj vf/k'k"k 75,70,43,777 84,49,32,720 vo{k;.k ¼vkfLr fuf/k ij Hkkfjr 'kq) jde½ 29,86,448 24,62,645 lkof/kd tekvksa ij C;kt (19,50,41,771) (16,81,02,757) cpr cSad ¼ukekadu½ vkSj vU; ij C;kt (68,56,095) (52,68,342) deZpkfj;ksa ds _.kksa vkSj vfxze¨a ij C;kt (6,04,753) (7,00,615) 55,75,27,605 67,33,23,652 _.kksa vkSj vfxzeksa esa ¼o`f)½@ deh (6,24,32,494) 16,22,59318 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] izkIr vk; esa ¼o`f)½@ deh (5,98,755) (1,42,98,140) mnÒrw C;kt esasa ¼o`f)½@ deh (1,96,03,967) (2,10,37,765) orZeku vkfLr;ksa esa ¼o`f)½@deh (9,11,24,088) 0.00 orZeku nkf;Roksa rFkk mica/kksa esa ¼of`)½@deh (3,81,97,269) 3,77,23,838 34,55,71,032 67,73,34,178 lkof/kd tekvksa ij C;kt vk; 19,50,41,771 16,81,02,757 cpr cSad ¼ukekadu½ vkSj vU; ij C;kt 68,56,095 52,68,342 deZpkfj;ksa ds _.kkas vkSj vfxzeksa ij C;kt 6,04,753 7,00,615 ewrZ vkfLr;ksa dk Ø; 0.00 10,000 ewrZ vkfLr;ksa dk foØ; 51,85,926 (13,48,910) i dY;k.kdkjh fuf/k fofu/kkuksa esa o`f) (3,78,71,096) 0.00 Hkfo’; fuf/k fofu/kkuksa esa o`f) (43,28,492) (3,96,281) minku fuf/k fofu/kkuksa ea s o`f) (15,70,341) (31,24,960) isa'ku fuf/k fofu/kkuksa esa o`f) (2,55,86,774) (60,00,000) f'k{kk (1,54,86,414) 0.00 fof/k egkfo/kky; ¼lgc)rk½ ls izfrHkwfr tek ds fy, (4,61,37,173) 0.00 fofu/kkuksa esa o`f) v0 Hkk0 fo0 i0 vkSj Hkk0 fo0 i0 (15,37,78,938) (31,83,18,598) ii (28,35,11,967) (49,89,54,610) ¼&½ fofu/kkudkjh fØ;kdykiksa ls “kq) udnh@muesa iz;qDr (36,05,28,651) (65,40,61,644) “kq) udnh dY;k.kdkjh fuf/k ¼'kq)½ ea s o`f)@¼deh½ 3,78,17,096 0.00 Hkfo’; fuf/k ¼'kq)½ ea s o`f)@¼deh½ 43,28,492 3,96,281 minku fuf/k ¼'kq)½ ea s o`f)@¼deh½ 15,70,341 31,24,960 isa'ku fuf/k ¼'kq)½ ea s o`f)@¼deh½ 2,55,86,774 60,00,000 6,93,02,703 95,21,240[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 19 udnh esa “kq) o`f)@deh vkSj udn rqY; jkf'k ¼d+$[k+$x½ 5,43,45,085 3,27,93,774 o’kZ ds vkjEHk esa udn rFkk rqY; jkf'k ¼vkjfEHkd vfr'ks"k½ 20,78,02,874 17,50,09,100 26,21,47,959 20,78,02,874 gkFk udnh 1,83,704 3,83,493 26,19,64,255 20,74,19,382 26,21,47,959 20,78,02,874 mijksDr udn izokg fooj.k vkbZålhå,åvkbZå }kjk tkjh ,,l&3 esa ;Fkk miof.kZr vizR;{k i)fr ds v/khu rS;kj fd;k x;k gSA vuqlwph la- 1 ls 19 ys[kk ds vfHkUu vax gaS 013016 /- /- /- /- lfpo~ [िव(cid:6980)ापन-III/4/असा./125/2023-24] BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 18th May, 2023 (INDEPENDENT AUDITOR’S REPORT) To the Members of The Bar Council of India Report on The Audit of the Financial Statements BCI : D: 2842/2023.— OPINION We have audited the accompanying Financial Statements of the BAR COUNCIL OF INDIA ( “the Council” ), as at March 31, 2022, which comprise the Balance Sheet and Income & Expenditure Account for the year then ended, and Notes to the Financial Statements, and a summary of significant accounting policies and other explanatory information st for the year ended 31 March, 2022. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Advocates Act, 1961 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India. (a) In the case of the Balance Sheet, of the State of Affairs as at March 31, 2022 and (b) In the case of the Income & Expenditure Account, Surplus for the year ended on that date. (c) In the case of Cash Flow Statement, of the cash flow of the Council for the year ended on that date.20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] BASIS FOR OPINION We conducted our audit in accordance with the Standards of Auditing (SAs) specified by the Institute of Chartered Accountants of India. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Council in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the rules there under, and we have fulfilled our ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. MANAGEMENT'S RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS The Management of the Council is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the Council in accordance with the accounting principles generally accepted in India, including the Accounting Standards. This responsibility also includes maintenance of adequate accounting records in accordance with the applicable law for safeguarding of the assets of the Council and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the management is responsible for assessing the entity’s ability to continue as a going concern and whether the use of the going concern basis of accounting is appropriate as well as disclosing, if applicable, matters relating to going concern. The Management is also responsible for overseeing the Council’s financial reporting process. AUDITOR’S RESPONSIBILITIES 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 the Standards on Auditing will always detect a material misstatement when it exists. As part of an audit in accordance with the Standards on Auditing, professional judgment is exercised and professional skepticism is maintained throughout the audit. 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. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS We report that: (a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. (b) In our opinion, proper books of account as required by law has been kept by the Council so far as it appears from our examination of those books. (c) The Balance Sheet and the Income & Expenditure Account dealt with by this report are in agreement with the books of account. (d) In our opinion, the aforesaid financial statements comply with the Accounting Standards issued by the Institute of Chartered Accountants of India. (e) The Council has disclosed the impact of pending litigations on the financial position in its financial statements for the year ended March 31, 2022 vide Note No.8 B(1) as Contingent Liabilities. For G. K. Kedia & Co. Chartered Accountants F.R.No.: 013016N Partner M. No. 544129 UDIN: 22544129ATTZDS7559[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 21 BALANCE SHEET (As at 31st March, 2022) PARTICULARS Schedule As At As At No. March 31, 2022 March 31, 2021 R R SOURCES OF FUNDS: Capital Fund - Corpus Fund 1 1,07,30,445 1,07,30,445 - Reserves & Surplus 2 3,69,87,44,562 2,94,17,00,785 - Assets Fund (Grants-in-Aid) 3 91,78,785 1,02,83,532 - Earmarked Funds 4 48,91,51,385 44,77,25,023 Non Current Liabilities - Long Term Liabilities 20,00,000 20,00,000 -Security Deposits From Affiliated Institutions 32,16,00,000 28,60,00,000 Current Liabilities -Inspection Fees Received In Advance 65,29,05,000 65,29,05,000 -Current Liabilities & Provisions 5 25,52,58,180 28,96,82,349 TOTAL 5,43,95,68,357 4,64,10,27,134 APPLICATION OF FUNDS: Non Current Assets Fixed Assets 6 2,54,64,520 2,43,69,791 Earmarked Investments 7 1,46,36,56,385 1,82,03,99,974 Other Investments 8 3,34,81,76,215 2,35,13,15,814 Current Assets Current Assets 9 50,10,28,087 40,61,30,898 Loans & Advances 10 10,12,43,151 3,88,10,567 TOTAL 5,43,95,68,357 4,64,10,27,134 Accounting Policies and Notes to Accounts 19 SCHEDULES 1 TO 19 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our report of even date annexed For and on behalf of the Bar Council of India For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N Sd- Sd- Sd- Sd- Vice Chairman Secretary Senior OS Partner Accounts Department M. No. 54412922 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] INCOME & EXPENDITURE ACCOUNT (For The Year Ended March 31, 2022) PARTICULARS Schedule As At As At No. March 31, 2022 March 31, 2021 R R INCOME Fees Enrollment and Other Fees 11 10,74,04,827 7,61,02,159 Examination Fees 12 21,07,69,626 43,83,16,736 Inspection Fees 60,52,72,011 49,68,45,094 Interest 13 20,27,09,321 19,72,14,547 Other Income 14 6,88,352 14,11,634 1,12,68,44,137 1,20,98,90,170 EXPENDITURE: Employee Benefit Expenses 15 5,81,03,525 5,03,29,490 Establishment and Other Expenses 16 21,27,83,000 13,29,44,357 Expenses on Council's Activities & Meetings 17 5,90,32,256 3,66,08,788 Examination Expenses 18 3,68,95,130 14,26,12,170 Depreciation 6 29,86,448 24,62,646 36,98,00,360 36,49,57,450 Surplus/ (Deficit) During the Year Transferred to Reserves & Surplus 75,70,43,777 84,49,32,720 Accounting Policies and Notes to Accounts 19 SCHEDULES 1 TO 19 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our report of even date annexed with Balance Sheet For and on behalf of the Bar Council of India For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N Sd- Sd- Sd- Sd- Vice Chairman Secretary Senior OS Partner Accounts Department M. No. 544129[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 23 SCHEDULE—1 CAPITAL FUND As At As At March 31, 2022 March 31, 2021 R R Corpus Fund Balance As Per Last Balance Sheet 1,07,30,445 1,07,30,445 Add: Corpus Donation Received during the year 0.00 0.00 Total 1,07,30,445 1,07,30,445 SCHEDULE—2 RESERVE & SURPLUS As At As At March 31, 2022 March 31, 2021 R R Opening Surplus As Per Last Balance Sheet 86,30,77,058 72,38,06,592 Add: Surplus For The Year As Per Income & Expenditure 75,70,43,777 84,49,32,720 A/c Add : Transfer from Special Fund during the year 18,52,66,597 3,29,50,000 Less : Transfer to Special Fund, Form 10 filed during the (78,70,00,000) (73,00,00,000) year Less : Transfer to Special Fund (Balance of Last Year) 0.00 (86,12,253) Total (A) 1,01,83,87,432 86,30,77,058 Special Fund Opening Balance 2,07,86,23,727 1,37,29,61,474 Add: Received During the Year, transferred from Reserve & Surplus 78,70,00,000 73,00,00,000 Add : Balance of Last Year 0.00 86,12,253 Less: Amount utilised during the year, transferred to Reserve & Surplus (18,52,66,597) (3,29,50,000) Total (B) 2,68,03,57,130 2,07,86,23,727 Total (A+B) 3,69,87,44,562 2,94,17,00,785 SCHEDULE—3 ASSETS FUND (GRANTS-IN-AID) As At As At March 31, 2022 March 31, 2021 R R Balance as on 1-4-2021 1,02,83,532 1,15,17,884 Less: Amount of Depreciation for the Year Transfer to Income & Expenditure A/c (11,04,747) (12,34,352) Total 91,78,785 1,02,83,53224 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—4 EARMARKED FUNDS As At As At March 31, 2022 March 31, 2021 R R (A) Welfare Fund As Per Last Balance Sheet 25,29,04,596 21,86,12,400 Add: Contribution From State Bar Council 1,39,05,843 1,62,75,435 Interest on FDR 1,36,54,712 1,33,83,556 Interest on Savings Bank A/c 2,54,091 3,38,391 Miscellaneous Receipts 0.00 1,64,61,105 28,07,19,242 26,50,70,887 Less: Assistance to Advocates (73,72,411) (1,21,66,000) Bank Charges (470) (290) Total (A) 27,33,46,361 25,29,04,596 (B) Provident Fund Member's Balance As Per Last Balance Sheet 3,83,59,494 3,29,92,209 Add: Employees Compulsory Subscription 26,15,871 24,57,108 Employees Voluntary Subscription 19,65,000 23,34,000 Interest Allocated 21,05,914 19,31,570 Shortfall in PF Interest Contribution 8,10,517 10,94,094 4,58,56,796 4,08,08,981 Less: Settlement/Withdrawl Permanent Withdrawl (20,43,608) (24,49,487) Bank Charges (590) 0.00 Total (B) 4,38,12,598 3,83,59,494 (C) Gratuity Fund (PBO & Interest Obligation) As Per Last Balance Sheet (PBO & Interest Obligation) 1,72,35,730 1,56,87,734 Add: Contribution Received from the Council 26,39,722 11,38,631 Add: Interest Received 9,21,082 7,91,272 2,07,96,534 1,76,17,637 Less: Gratuity Paid To Staff (11,30,744) (3,81,749) Less: Other Expenses (19) (158) Total (C) 1,96,65,771 1,72,35,730 (D) Pension Fund (PBO) As Per Last Balance Sheet 13,92,25,202 14,66,22,174 Add: Contribution/Provision 1,54,70,150 27,79,510 Add: Interest Earned 73,86,079 0.00 16,20,81,432 14,94,01,684 Less: Reversal of Excess PBO (38,06,325) (46,56,074) Less: Payments To Ex-Staff / Dependents, Bank Charges & TDS (Last Year) (59,48,452) (55,20,408) Total (D) 15,23,26,655 13,92,25,202 Grand Total (A+B+C+D) 48,91,51,385 44,77,25,023[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 25 SCHEDULE—5 CURRENT LIABILITIES & PROVISIONS As At As At March 31, 2022 March 31, 2021 R R (A) Current Liabilities Advance Fee for Uniform Identification Numbers 19,11,500 18,65,400 Web Portal Registration Fee 2,83,05,286 2,52,68,386 Disciplinary Committee Deposit Fees 17,24,028 17,25,528 Total (A) 3,19,40,814 2,88,59,314 (B) Security Deposit & Earnest Money Earnest Money (AIR Pvt. Ltd.) 1,00,000 1,00,000 Security Deposit (AIR Pvt. Ltd.) 80,00,000 80,00,000 Total (B) 81,00,000 81,00,000 (C) Expenses Payable Sundry Creditors -AIBE (STBC) 19,93,69,581 19,93,69,581 Sundry Creditors -Others 2,97,000 3,03,875 Medical Allowance Payable 0.00 30,500 Total (C) 19,96,66,581 19,97,03,956 (D) Statutory Dues Gratuity Fund Contribution Payable 17,94,144 19,84,209 Pension Fund Contribution Payable 0.00 1,64,31,518 Provident Fund Shortfall Contribution 8,19,376 10,94,094 Due To Welfare Fund 24,45,970 23,69,365 Due To Pension Fund 3,57,738 5,29,070 Due To Provident Fund 0.00 41,656 Due To Gratuity Fund 0.00 21,922 TDS Payable 33,500 20,625 Total (D) 54,50,728 2,24,92,458 (E) Other Current Liabilities Advance fees received for AIBE-XVI 0.00 1,68,86,080 Contribution Payable to Welfare Fund 0.00 50,37,000 Total (E) 0.00 2,19,23,080 (F) Provisions Provision For Leave Encashment 1,01,00,058 86,03,541 Total (F) 1,01,00,058 86,03,541 Grand Total (A)+(B)+(C)+(D)+(E )+(F) 25,52,58,180 28,96,82,34926 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE — 6 FIXED ASSETS - OWN FUNDS (Amount in R) GROSS BLOCK DEPRECIATION NET BLOCK S.No. Particulars Rate of As at Additions Sale/Deleti As at As at For the year Adjusted As at As at As at ons/ Depreciation 1.4.2021 Before After adjustmen 31-3-2022 1-4-2021 2021-22 (7) 31-3-2022 31-3-2022 31-3-2021 (% P.A.) (1) 3-10-2021 3-10-2021 t (4) = (1) + (5) (8)= (5) + (6)- (9) = (4) - (8) (10) (3) (2)- (3) (7) (2) (6) (1)-(5) 1 Land 42,030 0.00 0.00 0.00 42,030 0.00 0.00 0.00 0.00 42,030 42,030 2 Building 10% 2,07,52,598 0.00 0.00 0.00 2,07,52,598 1,73,58,782 3,39,382 0.00 1,76,98,163 30,54,435 33,93,816 3 Rental - 10% 7,68,110 0.00 0.00 0.00 7,68,110 2,86,465 48,165 0.00 3,34,629 4,33,481 4,81,645 Building Renovation 4 Lift 15% 27,40,362 0.00 0.00 0.00 27,40,362 20,23,433 1,07,539 0.00 21,30,973 6,09,389 7,16,929 5 Furniture & 10% 66,75,566 1,69,448 0.00 0.00 68,45,014 35,85,477 3,25,954 0.00 39,11,430 29,33,584 30,90,089 Fixtures 6 Electrical 10% 11,95,596 0.00 0.00 0.00 11,95,596 8,06,593 38,900 0.00 8,45,493 3,50,103 3,89,005 Fittings 7 Office 15% 18,70,618 1,86,414 3,91,015 0.00 24,48,047 9,83,954 1,90,288 0.00 11,74,242 12,73,805 8,86,665 Equipments 8 Air 15% 50,79,758 90,818 0.00 0.00 51,70,576 38,49,154 1,98,213 0.00 40,47,368 11,23,208 12,30,606 Conditioner / Cooler 9 Refrigerator / 15% 34,480 0.00 0.00 0.00 34,480 32,000 372 0.00 32,372 2,108 2,480 Gas 10 Office Cycles 15% 16,006 0.00 0.00 0.00 16,006 11,458 682 0.00 12,140 3,866 4,548 11 Books & 100% 1,22,972 92,069 70,285 0.00 2,85,326 1,22,972 1,27,212 0.00 2,50,184 35,143 0.00 Publications 12 Computers / 40% 72,30,400 5,13,228 5,77,730 0.00 83,21,358 59,88,712 8,17,512 0.00 68,06,224 15,15,134 12,41,688 Laptops 13 Water Cooler 15% 1,10,948 0.00 0.00 0.00 1,10,948 99,338 1,742 0.00 1,01,079 9,869 11,610 14 Transformer 15% 10,69,846 0.00 0.00 0.00 10,69,846 10,40,480 4,405 0.00 10,44,885 24,961 29,366 15 Innova Car 15% 30,93,739 29,51,115 0.00 0.00 60,44,854 21,10,821 5,90,105 0.00 27,00,926 33,43,928 9,82,918 16 Fire Lighting 15% 19,34,501 0.00 0.00 0.00 19,34,501 17,61,370 25,970 0.00 17,87,339 1,47,162 1,73,131 Equipment 17 CCTV / LCD / 15% 7,88,787 1,36,000 0.00 0.00 9,24,787 2,30,425 1,04,154 0.00 3,34,579 5,90,208 5,58,362 Digital Camera 18 Genset 15% 10,60,175 0.00 7,804 0.00 10,67,979 6,25,050 65,854 0.00 6,90,904 3,77,075 4,35,125 Total (A) 5,45,86,492 41,39,092 10,46,834 0.00 5,97,72,418 4,09,16,482 29,86,448 0.00 4,39,02,931 1,58,69,491 1,36,70,014 Previous 5,32,47,582 13,48,910 10,000 5,45,86,492 3,84,53,836 24,62,646 0.00 4,09,16,482.27 1,36,70,014 1,47,93,746 Year (A)[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 27 SCHEDULE — 6A FIXED ASSETS - (GRANT-IN-AID) (Amount in R) GROSS BLOCK DEPRECIATION NET BLOCK S.No. Particulars Rate of As at Additions Sale/Deleti As at As at For the year Adjuste As at As at As at ons/ d Depreciatio 1.4.2021 Before After adjustment 31-3-2022 1-4-2021 2021-22 (6) (7) 31-3-2022 31-3-2022 31-3-2021 n (1) 3-10- 3-10-2021 (3) (4) = (1) + (2)- (5) (8)= (5) + (6)- (9) = (4) - (8) (10) (% P.A.) 2021 (3) (7) (2) (1)-(5) 1 Building Renovation 10% 2,26,65,982 0.00 0.00 0.00 2,26,65,982 1,43,76,660 8,28,932 0.00 1,52,05,592 74,60,390 82,89,322 2 Furniture & Fittings 10% 1,84,625 0.00 0.00 0.00 1,84,625 1,44,464 4,016 0.00 1,48,480 36,145 40,161 3 Air 15% 32,95,129 0.00 0.00 0.00 32,95,129 26,01,102 1,04,104 0.00 27,05,206 5,89,923 6,94,027 Conditioner/Cooler 4 Books & 40% 2,86,904 0.00 0.00 0.00 2,86,904 2,86,904 0.00 0.00 2,86,904 0.00 0.00 Publications 5 Computers 40% 9,78,674 0.00 0.00 0.00 9,78,674 9,78,446 91 0.00 9,78,537 137 228 6 Electrical Fitting 10% 45,53,841 0.00 0.00 0.00 45,53,841 28,77,802 1,67,604 0.00 30,45,406 15,08,435 16,76,039 Total (B) 3,19,65,155 0.00 0.00 0.00 3,19,65,155 2,12,65,379 11,04,747 0.00 2,23,70,126 95,95,029 1,06,99,776 Previous Year (B) 3,19,65,155 0.00 0.00 0.00 3,19,65,155 2,00,31,027 12,34,352 0.00 2,12,65,378.63 1,06,99,776 1,19,34,128 Total ( A+B) 8,65,51,647 0.00 51,85,926 0.00 9,17,37,573 6,21,81,861 40,91,196 0.00 0.00 2,54,64,520 2,43,69,791 Previous Year 8,52,12,737 13,48,910 10,000 8,65,51,647 5,84,84,863 36,96,998 0.00 6,21,81,861 2,43,69,791 2,67,27,874 (A+B) SCHEDULE—7 INVESTMENTS As At As At March 31, 2022 March 31, 2021 (A) Against Earmarked Fund R R Welfare Fund Investments Fixed Deposit With Canara Bank 6,67,11,233 3,93,32,089 Fixed Deposit With UCO Bank 13,22,61,930 9,81,11,849 Fixed Deposit With Central Bank 76,62,223 73,31,543 Fixed Deposit With State Bank of India 2,66,87,688 2,66,87,688 Fixed Deposit With Syndicate Bank 0.00 2,43,81,082 Fixed Deposit With Allahabad Bank 0.00 94,74,265 Fixed Deposit With Indian Bank 1,54,60,704 56,48,166 Accrued Interest on FDRs 1,18,84,265 1,61,23,254 Balance In UCO Bank-Savings A/C.9363 1,02,32,348 1,84,08,295 27,09,00,391 24,54,98,231 Add: Amount receivable from Sundry Debtors 24,45,970 74,06,365 (I) 27,33,46,361 25,29,04,596 Provident Fund Investment Special Deposit With UCO Bank 11,90,217 11,90,217 Fixed Deposit With UCO Bank 2,68,93,028 2,30,51,267 Fixed Deposit With Syndicate Bank 0.00 54,68,362 Fixed Deposit With Canara Bank 91,80,189 32,25,096 Accrued Interest on FDRs 18,07,789 21,03,557 Balance In UCO Bank-Savings A/C 261025 34,76,091 12,53,801 4,25,47,314 3,62,92,300 Provident Fund Loan 4,41,109 9,26,645 Amount Receivable from Sundry Debtors 8,19,375 11,35,74928 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Cash Balance 4,800 4,800 (II) 4,38,12,598 3,83,59,494 Gratuity Fund Investment Special Deposit With UCO Bank 3,18,433 3,18,433 Fixed Deposit With Canara Bank 18,26,050 0.00 Fixed Deposit With UCO Bank 1,46,58,983 1,31,91,358 Fixed Deposit With Syndicate Bank 0.00 17,23,334 Accrued Interest on FDRs 10,37,465 8,18,983 Balance In UCO Bank-Savings A/C 440 30,696 23,069 1,78,71,627 1,60,75,177 Add: Amount Receivable as Acturial Report and TDS 17,94,144 20,06,131 Receivable (III) 1,96,65,771 1,80,81,308 Pension Fund Investment Fixed Deposit With Syndicate Bank 1,42,48,241 6,42,05,806 Fixed Deposit With Central Bank 81,52,493 78,00,656 Fixed Deposit With Canara Bank 10,10,86,223 3,77,87,703 Fixed Deposit With UCO Bank 2,49,26,304 1,30,32,322 Accrued Interest on FDRs 44,17,280 71,21,203 Balance In Canara Bank- Savings AC. 19116 29,11,476 50,51,203 15,57,42,018 13,49,98,894 Add: Amount Receivable as Acturial Report and TDS (34,15,363) 1,69,60,588 Receivable (IV) 15,23,26,655 15,19,59,482 Total (A) = [(I)+(II)+(III)+(IV)] 48,91,51,385 46,13,04,880 As At As At March 31, 2022 March 31, 2021 (B) Against Earmarked Liabilities R R For Legal Education (Inspection Fees Received In Advance) Allahabad Bank 0.00 65,37,651 Central Bank 64,24,635 61,47,366 Canara Bank 6,05,69,937 3,34,44,660 UCO Bank 4,17,02,034 3,66,56,788 Syndicate Bank 0.00 2,12,13,852 State Bank of India 6,24,34,560 5,90,09,038 Indian Bank 1,30,87,098 57,22,495 18,42,18,264 16,87,31,850 Add/(Less): Unallocated to Legal Education 46,86,86,736 90,43,63,245 FDR Investment (Sch-8) (I) 65,29,05,000 1,07,30,95,094 For Security Deposit from Law Colleges (Affiliation) Canara Bank 18,17,28,168 13,85,16,713 Central Bank 1,59,94,769 1,53,04,481 UCO Bank 7,72,55,884 4,96,10,786 State Bank of India 1,86,88,232 1,86,88,232 Syndicate Bank 0.00 2,95,19,177 Indian Bank 2,77,25,539 2,36,16,030 32,13,92,592 27,52,55,419 Add/(Less): Unallocated To Security Deposit from 2,07,408 1,07,44,581 Law Colleges (Sch-8) (II) 32,16,00,000 28,60,00,000 Total(B) = [(I)+(II)] 97,45,05,000 1,35,90,95,094 Grand Total (A)+(B) 1,46,36,56,385 1,82,03,99,974[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 29 SCHEDULE—8 OTHER INVESTMENTS As At As At March 31, 2022 March 31, 2021 R R Fixed Deposits with Banks for the Bar Council of India Allahabad Bank 0.00 25,32,040 Central Bank 1,02,21,400 95,14,971 Canara Bank 1,89,28,15,196 92,85,50,462 UCO Bank 91,75,92,681 90,37,70,329 Syndicate Bank 19,04,82,450 76,39,47,717 State Bank of India 75,29,67,629 65,28,65,301 Indian Bank 5,29,91,003 52,42,821 3,81,70,70,359 3,26,64,23,640 Add/(Less) : Transfer to FDR Against Legal Education (46,86,86,736) (90,43,63,245) (Sch-7B) Add/(Less): Transfer to FDR Against Security Deposit (2,07,408) (1,07,44,581) (Sch-7B) Total 3,34,81,76,215 2,35,13,15,81430 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—9 CURRENT ASSETS As At As At March 31, 2022 March 31, 2021 R R (A) Interest Accrued on Investments 21,30,23,233 19,20,94,229 Total (A) 21,30,23,233 19,20,94,229 (B) Stock of Books at Cost (As Certified by the Management) 4,80,434 4,80,434 Total (B) 4,80,434 4,80,434 (C) Cash & Bank Balances Cash Balances 1,83,704 3,83,493 Bank Balances Canara Bank 31050 4,04,28,765 1,25,98,920 UCO Bank 132 7,93,552 4,54,609 Canara Bank 31065 (Legal Education) 18,66,090 18,41,385 Canara Bank 31313(Grants) 0.00 14,739 Canara Bank 31467(AIBE) 54,803 55,098 Canara Bank 06781 8,64,125 94,65,486 Canara Bank 06816 1,11,30,285 1,20,91,995 Syndicate Bank 24171010000239 Building (Grants) 2,47,399 2,47,694 Syndicate Bank 24171010000258 (DLE) 1,28,434 1,28,729 Syndicate Bank 24171010000296 28,23,079 28,23,138 Syndicate Bank 24172010005591 30,02,061 29,16,846 SBI C/A 32718588024 (AIBE) 7,51,488 10,35,594 SBI Collection A/C 32956278428 (AIBE) 9,351 8,36,280 HDFC- Noida S.B. A/C 50100255040680( AIBE) 5,04,383 5,03,705 In S.B. A/C With Scheduled Banks in Different 19,93,60,440 16,24,05,164 States Total (C ) 26,21,47,959 20,78,02,874 (D) Amount Receivable From Staff 21,739 21,739 From State Bar Councils 81,314 81,314 Sundry Debtors- BCIT 56,50,307 56,50,307 Sundry Debtors- BCIT Pearl First 1,58,50,000 0.00 Advance Pension Fund Deposited 37,73,101 0.00 Total (D) 2,53,76,461 57,53,360 Grand Total (A)+(B)+(C )+(D) 50,10,28,087 40,61,30,898 SCHEDULE—10 LOANS & ADVANCES Loan To Staff (Housing, Marriage, Education & Others) 90,26,641 1,00,79,885 Advances Recoverable 6,84,45,840 1,17,15,390 Prepaid Expenses 6,000 25,000 Security Deposits For Electricity & Others 12,30,417 12,30,417 Advance Rent- JJJK Trust 3,60,836 3,60,836 Amount Recoverable- JJJK Trust 69,086 69,086 TDS Recoverable-Income Tax Department 1,70,77,931 1,03,03,643 Advance for demand (FY 2015-16) - Pre deposit Income Tax 50,26,400 50,26,400 Total 10,12,43,151 3,88,10,657[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 31 SCHEDULE—11 ENROLMENT AND OTHER FEES Year ended Year ended March 31, 2022 March 31, 2021 R R (A) Fees From Advocates Enrolment Fees 4,73,34,944 2,79,61,884 Membership Transfer Fees 20,85,352 11,09,575 Resumption of Practice Fees 2,52,800 1,57,800 Total (A) 4,96,73,096 2,92,29,259 (B) Other Fees Disciplinary Proceeding Fees 2,39,390 1,03,000 Examination Revision Fees 1,98,910 89,900 Application Fees For Legal Education Forms 4,63,93,431 3,34,30,000 Legal Education Regularistion Fees From Law 1,09,00,000 1,32,50,000 Colleges Total (B) 5,77,31,731 4,68,72,900 Grand Total (A)+(B) 10,74,04,827 7,61,02,159 SCHEDULE—12 EXAMINATION FEES All India Bar Examination Fees-XVI 20,73,38,225 0.00 All India Bar Examination Fees-XV 0.00 43,34,31,683 Rechecking Fees 1,400 0.00 Foreign Examination Test Fees 34,30,001 48,85,053 Total 21,07,69,626 43,83,16,736 SCHEDULE—13 INTEREST Interest on Fixed Deposits 19,50,41,771 19,12,84,883 Interest on Savings Bank A/c 24,06,239 10,75,207 Interest on Savings Bank (Enrollment) 44,49,856 41,53,841 Interest on Loans & Advances (Staff) 6,04,753 7,00,615 Interest on Income Tax Refund 2,06,701 0.00 Total 20,27,09,321 19,72,14,547 SCHEDULE—14 OTHER INCOME Other Miscellaneous Income 6,88,352 14,11,634 Total 6,88,352 14,11,63432 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—15 EMPLOYEE BENEFIT EXPENSES As At As At March 31, 2022 March 31, 2021 R R Salaries Expenses 3,66,03,466 3,80,34,429 Council Contribution to Pension Fund A/C 1,16,63,826 48,60,178 Council Contribution to Gratuity Fund A/C 26,39,722 11,38,631 Leave Encashment 23,03,204 10,90,203 Medical Allowance 22,84,266 18,26,278 Mediclaim Insurance 11,81,333 18,66,693 Council Contribution to Provident Fund A/C 8,10,517 10,94,094 Assistant Allowance 3,67,960 0.00 Conveyance Allowance 1,48,360 4,18,984 Leave Travel Concession 1,00,871 0.00 Total 5,81,03,525 5,03,29,490 SCHEDULE—16 ESTABLISHMENT & OTHER EXPENSES Year ended Year ended March 31, 2022 March 31, 2021 R R Promotion of Legal Expenses 19,00,00,000 11,00,04,500 Legal & Professional expenses 50,54,874 26,21,020 Miscellaneous Expenses 41,26,209 42,93,217 General Repairs & Maintenance 40,21,547 23,64,504 Water & Electricity 30,43,269 27,49,706 Printing & Stationery 17,49,206 65,23,621 Postage,Telegram & Telephone 14,30,735 5,51,918 Bank Charges 10,37,390 13,54,501 Conveyance 10,09,115 5,39,394 Security Charges 4,46,040 4,46,040 Repair & Maintenance 4,37,702 2,49,063 Auditors Remuneration 3,24,500 3,49,500 Insurance Premium 89,580 1,15,276 Periodical & Journal 12,834 5,763 Advertisement Expenses 0.00 5,71,000 Rates & Taxes 0.00 2,05,334 Total 21,27,83,000 13,29,44,357[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 33 SCHEDULE—17 EXPENSES ON COUNCIL'S ACTIVITIES AND MEETINGS Year ended Year ended March 31, 2022 March 31, 2021 R R (A) Travelling & Meeting Expenditure Travelling - Council 3,50,51,111 2,42,30,338 Travelling - Disciplinary Committee Meeting 35,04,789 8,70,128 Travelling - Inspection 61,96,747 42,66,189 Travelling - Legal Education Meeting 22,93,438 17,74,430 Meeting Expenses 88,39,407 30,13,219 Total (A) 5,58,85,491 3,41,54,304 (B) Other Expenses Contribution/ Financial Assistance to State Bar Councils 0.00 1,22,500 Conference, Seminar & Workshop Expenses 6,31,590 21,75,273 Felicitation Expenses 24,23,725 0.00 Subscription to IBA/IIC 91,450 1,56,711 Total (B) 31,46,765 24,54,484 Grand Total (A+B) 5,90,32,256 3,66,08,788 SCHEDULE—18 EXAMINATION EXPENSES All India Bar Examination XV 3,68,85,630 6,47,21,700 All India Bar Examination XIV 0.00 52,48,730 All India Bar Examination XIII 0.00 7,44,640 All India Bar Examination XII 0.00 99,800 All India Bar Examination XI 0.00 10,500 Share of Expenses to State Bar Councils 0.00 7,17,66,600 Foreign Examination Expenses 9,500 20,200 Total 3,68,95,130 14,26,12,170 SCHEDULE—19 ACCOUNTING POLICIES & NOTES TO ACCOUNTS [THE YEAR ENDED 31ST MARCH, 2022] GENERAL The Bar Council of India (“the Council”) is a Statutory Body created under the Advocates Act, 1961(25 of 1961) by the Parliament of India. Bar Council of India having its object the control, supervision, regulation and encouragement of profession of law and regulation of Legal Education in India as notified by the Central Government of India and its income is utilized for, as per Section 7 of the Advocates Act, 1961 (25 of 1961). The Bar Council of India is registered under Section 12AA of the Income Tax Act, 1961.34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] (A) ACCOUNTING POLICIES 1. BASIS OF PREPARATION OF FINANCIAL STATEMENTS The Financial Statements have been drawn up on historical cost convention and have been prepared in accordance with applicable Accounting Standards issued by the Institute of Chartered Accountants of India and on accrual basis unless otherwise stated. 2. REVENUE RECOGNITION Income & expenditure are recognised on cash basis except the following:- (a) The fee received for registration for Web Portal will be recognised once the Web Portal would become operational. (b) Present benefit obligation and/or interest component pertaining to special funds i.e., Pension Fund, Provident Fund and Gratuity Fund has been credited to the respective Fund Account on accrual basis. (c) Income from Investment: Interest on Fixed Deposit is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable. 3. GRANT-IN-AID (a) Government grants is recognised on a systematic basis in the Income & Expenditure Account over the period necessary to match them with the related costs which they are intended to compensate. Unutilised amount, if any, is treated as liability as at the year end. (b) Government grants related to Specific Fixed Assets are treated as deferred income which is recognised in the account on a systematic and rational basis over the useful life of the assets. 4. FUND The word “fund” has been used to denote the intention to keep the balances invested ultimately. (i) Corpus Fund Corpus Fund represents donations received from Law Colleges and Others and annual surplus/deficit of the Bar Council of India upto 31/03/1999. (ii) Welfare Fund Welfare Fund represents contribution received from Advocates in accordance with the Bar Council of India Rules and the same is utilised for Financial Assistance to Advocates. 5. FIXED ASSETS Fixed Assets are stated at historical cost less accumulated depreciation. For this purpose, cost of acquisition is inclusive of inward freight, duties, taxes and incidental expenses & direct expenses related to acquisition/ construction of such assets. 6. DEPRECIATION Depreciation on Fixed Assets is provided on Written Down Value method at the rates prescribed under the Income Tax Rules. 7. INVESTMENTS Investments have been classified as ‘long term investments’ and are carried at cost since all the investments have been held in Fixed Deposits with Scheduled Banks. 8. RETIREMENT BENEFITS (i) Pension Fund Pension-Cum-Family Pension Rules of the Employees of the Bar Council of India, w.e.f. 1-4- 2002 has been made applicable to the Employees of the Bar Council of India. Accordingly, the “BCI- Contributory Provident Fund” has been discontinued and in its place Pension Fund has been introduced. The contribution made earlier by Bar Council of India to Contributory Provident Fund along with accrued interest has been transferred to the Pension Fund. Pension fund contribution is made on monthly basis at the rate of 12% of Basic Salary with an additional amount of R 10,000 P.M. as per Council decision. However, the accrued liabilities as per actuarial valuation under PVC method is determined as per the provision of notified Accounting Standard (Revised)-15 on Employee Benefit the differential provision /reversal is made at the year end.[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 35 (ii) Gratuity The Bar Council of India has maintained a special fund called “Gratuity Fund”. Contribution to this fund is made based on the actuarial valuation as per AS-15 of the ICAI. The fund is administered by the Trustees appointed by the Council. (iii) G.P.F. General Provident Fund Account of the Employees of the Bar Council of India represents the amount of subscription of employees at the applicable rate of the pay together with Voluntary Contribution and accrued interest thereon. (iv) Leave Encashment The provision for unavailed leave is made on accrual basis by considering the Basic Salary plus Dearness Allowances for 30 days in a year subject to a maximum ceiling of 300 days as per BCI Rules/Central Government Rules. Further, provision for this fund is made on the basis of actuarial valuation as per AS-15 of the ICAI. (B) NOTES TO ACCOUNTS The details of contingent liabilities not acknowledged as debts. 1. Contingent Liabilities: S. Particulars Financial Section Date on which Demand Demand No. Year Code demand raised Outstanding Outstanding (Previous Year) (Preceeding Year) (R) (R) (a) Income Tax 2015-16 143(3) 30.12.2018 4,16,41,108.00 4,57,52,460.00 Authority The case is selected for scrutiny under CASS by the Income Tax Department for the FY 2015-16 and the Assessment order of the same was passed on dated 30.12.2018. As per the order No. ITBA/AST/S/143(3)/2018-19/1014662612(1) under Section 143(3) of the Income Tax Act, 1961, a demand of R 4,57,52,460 was raised. The Council has filed appeal against the order to the Commissioner of the Income Tax (Appeals) and Writ Petition against the same is also filed with High Court of Delhi. 2. Provident Fund is recognised under Rule 3(1) of the Part -A of the IVth Schedule of the Income Tax Act, 1961 vide letter No.JP-1(6)/63/3332 dated (order No.1 of 1965-66). 3. Balance of Inspection Fees received in Advance from Law Colleges /Institution for R 65,29,05,000 and Security Deposit from affiliated Institutions of R 32,16,00,000 are represented by Fixed Deposits with Banks of the same amount as stated at Schedule No. 7B of the Balance Sheet. 4. Previous year figures have been regrouped/reclassified wherever considered necessary. Schedule 1 to 19 form an Integral Part of the accounts. As Per our report of even date annexed with Balance Sheet For and on behalf of Bar Council of India For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N Sd- Sd- Sd- Sd- Vice Chairman Secretary Senior OS Partner Accounts Department M. No. 54412936 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] CASH FLOW STATEMENT (For The Year Ended March 31, 2022) PARTICULARS As At As At March 31, 2022 March 31, 2021 A Cash Flow from Operating Activities R R Surplus as per Income & Expenditure Account 75,70,43,777 84,49,32,720 Cash flow from operation after adjustment for non cash/operating items: Depreciation (net amount charged to Asset Fund) 29,86,448 24,62,645 Interest Income on Fixed Deposits (19,50,41,771) (16,81,02,757) Interest on Saving Bank (Enrolment) & Others (68,56,095) (52,68,342) Interest on Loans & Advances given to staff (6,04,753) (7,00,615) Operating Surplus before Working Capital & Funds Changes 55,75,27,605 67,33,23,652 Increase/(Decrease) in Current Assets & Current liabilities and Earmarked Fund Balances (Increase)/ Decrease in Loans & Advances (6,24,32,494) 16,22,593 (Increase)/ Decrease in Receivables (5,98,755) (1,42,98,140) (Increase)/ Decrease in Interest Accured (1,96,03,967) (2,10,37,765) (Increase)/ Decrease in Current Assets (9,11,24,088) 0.00 Increase/ (Decrease) in Current Liabilities & Provisions (3,81,97,269) 3,77,23,838 Net Cash from/used in (-) Operating Activities 34,55,71,032 67,73,34,178 B Cash Flow from Investing Activities Interest Income on Fixed Deposits 19,50,41,771 16,81,02,757 Interest on Saving Bank (Enrolment) & Others 68,56,095 52,68,342 Interest on Loans & Advances given to staff 6,04,753 7,00,615 Sale of Tangible Assets 0.00 10,000 Purchase of Tangible Assets 51,85,926 (13,48,910) Investments: i) Investment Against Earmarked Fund: Increase in Welfare Fund Investments (3,78,17,096) 0.00 Increase in Provident Fund Investments (43,28,492) (3,96,281) Increase in Gratuity Fund Investments (15,70,341) (31,24,960) Increase in Pension Fund Investments (2,55,86,774) (60,00,000) Education (1,54,86,414) 0.00 Increase in Investments For Security Deposit From Law Colleges (Affiliation) (4,61,37,173) 0.00 Encashment of Investment AIBE and BCI (15,37,78,938) (31,83,18,598) ii) Other Investments (28,35,11,967) (49,89,54,610) Net Cash from/used in (-) Investing Activities (36,05,28,651) (65,40,61,644) C Cash Flow from Financing Activities Increase/(Decrease) in Welfare Fund(Net) 3,78,17,096 0.00[भाग III—ख(cid:7003) ड 4] भारत का राजप(cid:7074) : असाधारण 37 Increase/(Decrease) in Provident Fund (Net) 43,28,492 3,96,281 Increase/(Decrease) in Gratuity Fund (Net) 15,70,341 31,24,960 Increase/(Decrease) in Pension Fund (Net) 2,55,86,774 60,00,000 Net Cash generated from/used(-) in Financing Activities 6,93,02,703 95,21,240 Net increase/decrease(-) in cash and cash equivalents (A+B+C) 5,43,45,085 3,27,93,774 Cash and Cash Equivalents at the beginning of the year (Opening Balance) 20,78,02,874 17,50,09,100 Cash and Cash Equivalents at the end of the year (Closing Balance) 26,21,47,959 20,78,02,874 Components of Cash and Cash equivalents: Cash in hand 1,83,704 3,83,493 Balances with scheduled banks in Current Account and Savings Account 26,19,64,255 20,74,19,382 Total 26,21,47,959 20,78,02,874 The above cash flow statement has been prepared under Indirect Method as set out in AS-3 issued by the ICAI SCHEDULES 1 TO 19 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our report of even date annexed with Balance Sheet For and on behalf of the Bar Council of India For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N Sd- Sd- Sd- Sd- Vice Chairman Secretary Senior OS Partner Accounts Department M. No. 544129 SRIMANTO SEN, Secy. Bar Council of India [ADVT.-III/4/Exty./125/2023-24] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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