We have audited the accompanying Financial Statements of the BAR COUNCIL OF INDIA the Council, as at March 31, 2023, which comprise the Balance Sheet and Income and Expenditure Account

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-22052024-254316 xxxGIDHxxx CG-DL-E-22052024-254316 xxxGIDExxx असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 357] नई दिल्ली, िुक्रवार, मई 17, 2024/विै ाख 27, 1946 No. 357] NEW DELHI, FRIDAY, MAY 17, 2024/VAISAKHA 27, 1946 ubZ fnYyh] 16 ebZ] 2024 :— geus] Hkkjrh; fof/kK ifj"kn~ ¼Þifj"kn~ß½ ds 31 ekpZ] 2023 rd ds layXu foÙkh; fooj.kks a dh y[s kk ijh{kk dh Fkh ftles a rc lekIr gq, o"kZ ds fy, rqyu i= vkSj vk; ,oa O;; y[s kk rFkk 31 ekpZ] 2023 dks lekIr gq, o"kZ ds fy, foÙkh; fooj.kks a ds fVIi.k rFkk egRoiw.kZ y[s kkadu foÙkh; uhfr;ks a dk lkj vkSj vU; Li"Vhdkjd ptkudkjh lfEefyr gaSA gekjh jk; rFkk gekjh loksZÙke tkudkjh eas vkSj ges a fn, x, Li"Vhdj.kks a ds vuqlkj]iwoksZDr foÙkh; fooj.k vf/koDrk vf/kfu;e] 1961 }kjk visf{kr jhfr eas tkudkjh dks vko';d rjhds ls izLrqr djrs gSa vkSj Hkkjr eas lk/kkj.kr;k Lohd`r y[s kkadu fl)kUrks a ds vuq:i lgh vkSj mfpr :Ik eas izLrqr djrs gSaA ¼d½ rqyu i= ds ekeys es]a 31 ekpZ] 2023 rd ds dk;Zdykiks a dh fLFkfr] ¼[k½ vk; vkSj O;; y[s kk ds ekeys es]a 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; pkVMZ Z vdkmaVsasV laLFkku }kjk fofufnZ"V y[s kk ijh{kk ds ekudka s ¼,l,½ ds vuqlkj] viuh y[s kk ijh{kk lapkfyr dh FkhA mu ekudks a ds v/khu gekjh ftEesnkfj;ka dks vkxs gekjh fjiksVZ ds foÙkh; fooj.kks a dh y[s kk ijh{kk ds 3082 GI/24 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] fy, ys[kk ijh{kd ds mÙkjnkf;Ro oky s HkkXk essa of.kZr fd;k x;k gSA ge] Hkkjrh; pkVZMZ vdkmaVsaVs laLFkku }kjk tkjh uSfrd lafgrk ds lkFk lkFk vf/kfu;e vkSj rn~/khu cuk, x, fu;eksa ds mica/kks a ds v/khu mu uSfrd vis{kkvks]a tks fd foÙkh; fooj.kks a dh gekjh ys[kk ijh{kk ls lqlaxr gSa] ds vuqlkj ifj"kn~ ls Lor=a gSa vkSj geus vius uSfrd mÙkjnkf;Ro dks bu vis{kkvks a 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.kks a dks rS;kj djus ds fy, mÙkjnk;h gS tks Hkkjr es a lk/kkj.kr% Lohdkj fd, x, ys[kk fl)kUrksa] ftues a y[s kkadu ekud Hkh gSa] ds vuqlkj] ifj"kn~ dh foÙkh; fLFkfr vkSj foÙkh; fu’iknu dks lgh vkSj mfpr :i eas izLrqr djrs a gSA bl mÙkjnkf;Ro eas ifj"kn~ dh vkfLr;ks a dh lqj{kk djus ds fy, vkSj diVks a ds fuokj.k rFkk mudk irk yxku s ,oa vU; vfu;feRrkvks a ds fy, ykxw fof/k ds vuqlkj Ik;kZIr y[s kkadu vfHkys[kkas dk vuqj{k.k] leqfpr y[s kkadu uhfr;ks a dk p;u ,oa vuqiz;ksx] ,sl s fu.kZ; ,oa izkDdyu djuk tks ;qfDr;qDr vkSj foosdiw.kZ gSa] vkSj Ik;kZIr vkarfjd foÙkh; fu;a=.kks a dh :i j[s kk] dk;kZUo;u rFkk j[k&j[kko tks mu ys[kkadu vfHkys[kkas dh okLrfodrk rFkk laiw.kZrk lqfuf”pr djus ds fy, izHkkoh <ax ls izpkfyr gks jgs Fks( ,sl s foÙkh; fooj.kks a ds rS;kj fd, tku s vkSj izLrqr djus ls lqlaxr gaS tks lgh vkSj mfpr fp«k.k izLrqr djrs gSa vkSj rkfRod feF;k dFku] pkgs og diV ;k =qfV ds dkj.k gks] Hkh lfEefyr gaSA foÙkh; fooj.kks a ds rS;kj djus eas] izca/ku] ,d pkyw leqRFkku ds :i eas tkjh jgus ds bdkbZ dh {kerk dk ewY;kadu djus ds fy, vkSj D;k pkyw leqRFkku ds vk/kkj ij y[s kkadu dk mi;ksx leqfpr gS vkSj lkFk gh pkyw leqRFkku ls lacaf/kr fo"k;ks a dks ;fn ykxw gks] izdV djus ds fy, mÙkjnk;h gSA izca/ku ifj"kn dh foÙkh; fjiksVZ djus dh izfØ;k dk Ik;Zos{k.k djus ds fy, Hkh ftEesnkj gSA gekjk mís'; jgk gS fd bl ckj s eas ;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 ftles a gekjh jk; Hkh lfEefyr gSA ;qfDr;qDr vk'oklu ,d mPpLrj dk vk'oklu gS fdUrq tks ,d ,slh xkjUVh ugh a gS fd ys[kk ijh{kk ekudks a ds vuqlkj lapkfyr y[s kkijh{kk eas lnSo fdlh rkfRod feF;k dFku dk irk py tk,xk tc og fo|eku gksxk A y[s kkijh{kk ds ekudks a ds vulq kj ys[kkijh{kk dh izfdz;k ds Hkkx ds :Ik es]a y[s kkijh{kk es a 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 =qfV ls mRiUu gks ldr s gSa vkSj rkfRod le>s tkr s gSa ;fn O;fDrxr :Ik ls ;k lexzr% muls bu foÙkh; fooj.kks a ds vk/kkj ij fy, x, mi;ksDrkvks a 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;ks a vkSj Li"Vhdj.kks a dh bZIlk dh gS vkSj mUgs a izkIr fd;k tks gekj s loksZÙke Kku vkSj fo'okl ds vuqlkj gekjh y[s kkijh{kk ds iz;kstuks a ds fy, vko';d FksA ¼[k½ gekjh jk; eas] ifj"kn~ }kjk] fof/k }kjk visf{kr :Ik eas mfpr y[s kk cfg;ka j[kh xbZ gSa a tSlk fd bu cfg;ks a dh gekjh tkap ls izrhr gksrk gSA ¼x½ bl fjiksVZ eas pfpZr fd, x, ryq u i= vkSj vk; rFkk O;; y[s kk]ys[kk cfg;ks a ds vuqlkj gaSA ¼?k½ gekjh jk; es]a iwoksZDr foÙkh; fooj.k Hkkjr ds pkVMZ Z vdkmaVsaV laLFkku }kjk tkjh y[s kkadu ekudks a dk vuiq kyu djrs gSaA ¼³½ ifj"kn us 31 ekpZ] 2023 dks lekIr gq, o"kZ ds fy, vius foÙkh; fooj.kks a eas foÙkh; fLFkfr ij yfacr eqdneks a ds izHkko dks fVIi.k la-8 ch ¼1½ ds }kjk vkdfLed nkf;Roks a ds :i eas izdV fd;k gSSA /-[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3 ¼31 ekpZ] 2023 dh fLFkfr ds vuqlkj½ iwta h fuf/k eq[; fuf/k 1 1,07,30,445 1,07,30,445 vkjf{kfr vkSj vkf/kD; 2 4,24,56,48,066 3,69,87,44,562 vfLr;ka fuf/k ¼lgk;rk vuqnku½ 3 81,89,744 91,78,785 vfHkfuf'pr fuf/k 4 54,73,76,112 48,91,51,385 yEch vof/k ds nkf;Ro 20,00,000 20,00,000 lac) laLFkkvks a ls izfrHkwfr fu{ksi 34,92,50,000 32,16,00,000 vfxze :i ls izkIr fujh{k.k Qhl 65,29,05,000 65,29,05,000 pky w nkf;Ro vkSj izko/kku 5 26,20,95,625 25,52,58,180 6,07,81,94,992 5,43,95,68,357 fLFkj vfLr;k¡ 6 2,43,17,546 2,54,64,520 vfHkfuf'pr fuos'k 7 1,54,95,31,112 1,46,36,56,385 vU; fuos'k 8 3,74,95,02,691 3,34,81,76,215 pky w vfLr;k¡ 9 69,61,88,479 50,10,28,087 _.k vkSj vfxze 10 5,86,55,164 10,12,43,151 6,07,81,94,992 5,43,95,68,357 y[s kkdj.k uhfr;ks a vkSj ys[kkvks a ij fVIi.k 19 -10 gå/- gå/- gå/- gå/-4 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼31 ekpZ] 2023 dh fLFkfr ds vuqlkj½ ukekadu vkSj vU; Qhl 11 13,55,85,566 10,74,04,827 ijh{kk Qhl 12 48,55,003 21,07,69,626 fujh{k.k Qhl 69,80,75,650 60,52,72,011 C;kt 13 22,78,96,944 20,27,09,321 vU; vk; 14 7,83,489 6,88,352 1,06,71,96,653 1,12,68,44,137 deZPkkjh lqfoËkk O;; 15 7,00,30,548 5,81,03,525 LFkkiu vkSj vU; O;; 16 24,55,58,373 21,27,83,000 ifj"kn~ dh xfrfof/k;ks a vkSj cSBd ij O;; 17 11,11,68,200 5,90,32,256 ijh{kk O;; 18 9,05,45,890 3,68,95,130 vo{k;.k 6 29,90,138 29,86,448 52,02,93,149 36,98,00,360 o"kZ ds nkSjku vkjf{kfr;ks a vkSj vf/k'ks"kkas es a vUrfjr vf/k'ks"k@¼?kkVk½ 54,69,03,503 75,70,43,777 y[s kkdj.k uhfr;ks a vkSj ys[kkvks a ij fVIi.k 19 vuqlwph 1 ls 19 y[s kk ds vfHkUu vax gSa -10 gå/- gå/- gå/- gå/-[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5 ¼ ½ jde ¼#½ Hkqxrku jde ¼#½ izkjafHkd vfr”ks’k Lkkof/kd tek es a fuos”k 50,67,00,000.00 gkFk udnh 1,83,703.58 izfrHkwfr fu{ksi 1,05,15,000.00 caSd udnh 26,19,64,255.32 is'a ku QaM eas fuos”k 90,00,000.00 ifjiDo lkof/kd tek 20,54,14,053.98 Hkfo’; fuf/k esa fuos”k 63,45,120.00 _.k vkSj vfxze 4,47,09,453.00 fLFkj vfLr;ks a eas dz; 28,32,202.00 izfrHkwfr fu{ksi 2,76,50,000.00 minku fuf/k fuos”k 17,94,144.00 Oklwyh, Vhå Mhå ,lå 79,12,908.83 fofo/k ysunkj 11,65,881.00 osCk iksVZy jftLVªhdj.k Qhl 26,85,348.00 fof”k’V igpku la[;k 73,200.00 fof/kd f”k{kk izpkj 14,00,00,000.00 vf[ky Hkkjrh; ijh{kk “kqYd 9,05,45,890.00 fufj{k.k “kqYd 69,80,75,650.40 ;krk;kr 6,91,18,325.15 dkuwuh f”k{kk vkosnu “kqYd 5,01,83,278.40 vkÃ-vkÃ-;-w,y-b-vkj- xksok eas [kpZ 5,21,01,467.00 Ukkekadu “kqYd 4,83,94,408.00 osru 3,48,35,491.00 fof/k fo”ofo/kky;ks a dk f”k{kk 3,31,60,000.00 Lkaxks’Bh vkSj lsehukj 1,24,49,570.00 fu;efudj.k “kqYd fons'kh ijh{kk izn”kZu “kqYd 48,55,003.00 fdjk;k vkÃ-vkÃ-;-w,y-b-vkj- 1,22,23,500.00 lnL;rk gLrkarj.k “kqYd 28,48,000.00 mnÄkVu lekjksg 1,15,33,131.00 vuq”kkluhd dk;Zokgh “kqYd 4,07,430.00 cSBd ij [kpZ 1,11,01,091.00 iqu%jkaHk dk;Zokgh “kqYd 3,02,825.00 eæq .k vkSj ys[ku lkexzh 1,05,59, 588.00 jkå foå Ikå cSad C;kt 55,70,892.00 lEeku lekjksg O;; 58,24,899.00 mnHkwr C;kt 28,64,599.14 ikuh vkSj fctyh 32,17,619.00 Ckpr [kkrs dk C;kt 12,76,876.00 ejEer vkSj vuqj{k.k 29,17,433.00 vk; dj fjQaM ij C;kt 6,98,810.17 izdh.kZ O;; 26,15,222.77 Izkdh.kZ vk; 6,40,531.00 is'a ku fuf?k vfHknk; [kkrk 24,98,106.00 Lkkof/kd tek ij C;kt 3,60,123.88 vfHknk; 20,00,000.00 iqu%fopkj “kqYd 2,89,125.00 okgu izHkkj 18,54,927.00 tjuy lnL;rk “kqYd ¼Hkkåfoå Ikå 64,800.00 foKkiu vkSj xtV vfËklwpuk 17,98,353.00 U;kl iyZ QLV½ Hkjrh vkosnu “kqYd 55,000.00 NqVVh uxnhdj.k 17,12,230.00 dkuwuh f”k{kk fu;e 16,750.00 U;k;ky; dk;Zokgh 16,77,849.00 vkjå Vhå vkbå “kqYd 6,108.00 LokLFk HkÙkk 15,10,736.00 Hkkå foå Ikå fu;e 300,00 chek 12,54,880.95 Mkd vkSj rkj 12,15,887.00 cky f”k{kk HkÙkk 9,49,802.00 O;kOklkf;d “kqYd 8,22,672.00 Lkgk;d HkÙkk 7,72,990.00 vfrfFk d{k O;; 6,73,188.00 lqj{kk iHzkkj 6,31,861.00 nwjHkk’k O;; 4,37,269.88 NqVVh ;k«kk fj;k;r 4,09,129.00 Ikf”k{k.k dk;Zdze 3,82,446.006 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] cSad izHkkj 3,62,656.65 vkÃåvkÃålhå dh lnL;rk 2,12,400.00 Tkyiku 1,97,051.00 fuxe dj 1,60,123.00 vkÃåchå,ådh lnL;rk 1,52,517.37 v k à -v k Ã-;-w,y-b-vkj- Izkdh.kZ O;; 1,20,964.00 deh”ku O;; 1,05,000.00 Qhl tek 50,000 Ckkxokuh O;; 22,000 Ik«k if«kdk, vkSj tjuy 14,105.00 Vh Mh ,l ij C;kt 4,950.00 gkFk udnh 1,80,965.20 cSad udnh 38,10,82,799.73 1,40,06,63,432.70 1,40,06,63,432.70 10 , 013016 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—खण् ड 4] भारत का रािपत्र : असाधारण 7 fiNys rqyu i= ds vuqlkj vkjfaHkd vf/k'ks"k 1,01,83,87,433 86,30,77,058 tksfM+, % o"kZ dk vf/k'ks’k vk; vkSj O;; y£s k ds vuqlkj 54,69,03,503 75,70,43,777 tksfM+,+ % o"kZ ds vUrxZr fo”ks"k QaM ls gLrkarj.k 13,78,15,654 18,52,66,597 ÄVkb, % o"kZ ds vUrxZr iz:Ik& 10 eas ntZ fo”ks"k QaM ls gLrkarj.k (56,00,00,000) (78,70,00,000) ÄVkb, % (iwoZ o"kZ dk vfr'ks’k) fo”ks"k QaM ls gLrkarj.k 0.00 0.00 ( ) 1,14,31,06,590 1,01,83,87,433 f vkjfaHkd vfr'ks"k 2,68,03,57,130 2,07,86,23,727 tksfM+,+ % o"kZ ds vUrxZr izkIr vkjf{kfr vkSj vf/k'ks"k ls gLrkarfjr 56,00,00,000 78,70,00,000 tksfM+,+ % iwoZ o"kZ dk vfr'ks’k 0.00 0.00 ÄVkb,% o"kZ ds vUrxZr vkjf{kfr vkSj vf/k'ks"k ls gLrkrafjr mi;ksXkh (13,78,15,654) (18,52,66,597) jde ( 3,10,25,41,476 2,68,03,57,130 4,24,56,48,066 3,69,87,44,562 1 vizSy] 2022 dks vfr'ks"k 91,78,785 1,02,83,532 ?kVkbZ, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkarj.k (9,89,040) (11,04,747) 81,89,744 91,78,785 vafre rqyu i= ds vuqlkj 27,33,46,360 25,29,04,596 tksfM+, % jk-fo-i- ls vfHknk; 1,98,12,222 1,39,05,843 Lkkof/kd tek ij C;kt 1,37,70,290 1,36,54,712 cpr [kkrs ij C;kt 3,78,522 2,54,091 30,73,07,395 28,07,19,242 ?kVkbZ, : vf/koDrkvks a dks lgk;rk (38,83,000) (73,72,411) cSad izHkkj (195) (470) Hkkjrh; fof/kK ifj"kn eas ns; Hkfo’; fuf/k 4,79,908 0.00 30,39,04,108 27,33,46,3608 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vafre rqyu i= ds vuqlkj lnL;ks a dk vfr”ks"k 4,38,12,598 3,83,59,494 tksfM+, % deZpkfj;ks a dk vfuok;Z va'knku 26,05,818 26,15,871 tksfM+, % deZpkfj;ks a dk LoSfPNd va'+knku 27,24,750 19,65,000 tksfM+, % vkCkafVr C;kt 23,75,276 21,05,914 tksfM+, % Hkfo";&fuf/k C;kt ds vfHknk; eas deh 12,38,837 8,10,517 5,27,57,279 4,58,56,796 ?kVkbZ, % fuiVku@fudklh LFkk;h fudklh (17,00,000) (20,43,608) cSad izHkkj 0.00 (590) 5,10,57,279 4,38,12,598 vafre rqyu i= ds vuqlkj ¼ih ch vks vkSj C;kt ckË;rk½ 1,96,65,771 1,72,35,730 tksfM+, % ifj"kn ls izkIr vfHknk; 28,78,276 26,39,722 tksfM+, % izkIr C;kt 10,06,778 9,21,082 2,35,50,825 2,07,96,534 ?kVkbZ, % deZpkfj;ks a dks minku dk Hkqxrku 0.00 (11,30,744) ?kVkbZ, % vU; O;; (17) (19) 2,35,50,808 1,96,65,771 vafre rqyu i= ds vuqlkj 15,23,26,655 13,92,25,202 tksfM+, % vfHknk; @ÁkoËkku 24,98,106 1,54,70,150 tksfM+, % vftZr C;kt 85,40,636 73,86,079 16,33,65,397 16,20,81,432 ?kVkbZ, % vfrfjDr @deh ih ch vks dk ifjorZu 1,22,94,383 (38,06,325) ?kVkbZ, % iwoZ deZpkfj;ks@a vkfJrksa dks cSad izHkkj vkSj Vh Mh ,l (67,95,864) (59,48,452) ¼iwoZ o"kZ½ dk Hkqxrku 16,88,63,916 15,23,26,655 54,73,76,112 48,91,51,385 vfxze :Ik ls izkIr fof'k"V igpku la[;k Qhl 19,84,700 19,11,500 osc iksVZy jftLVªhdj.k Qhl 3,09,90,634 2,83,05,286 vuq”kklfud cSBd fu{ksi Qhl 16,74,028 17,24,028 3,46,49,362 3,19,40,814 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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 lan;s O;; fofo/k ysunkj& ,-vkbZ-ch- b- ¼,l-Vh-ch-lh½ 19,84,91,200 19,93,69,581 laifj{kd dks lans; Qhl 3,50,500 2,97,000 0.00 vU; lans; 10,000 19,88,51,700 19,96,66,581 lan;s minku fuf/k va”knku 28,78,276 17,94,144 . lan;s Hkfo"; fuf/k 5,16,612 0.00 Hkfo"; fuf/k U;wure vfHknk; 12,47,502 8,19,376 dY;k.k fuf/k es a n;s 32,74,645 24,45,970 is”a ku fuf/k es a n;s 42,262 3,57,738 Hkfo"; fuf/k eas ns; 32,689 0.00 lan;s ¼Vh- Mh- ,l-½ 0.00 33,500 79,91,986 54,50,728 NqV~Vh dk udn Hkqxrku ds fy, izko/kku 1,25,02,577 1,01,00,058 1,25,02,577 1,01,00,058 26,20,95,625 25,52,58,180 _______________________________________________________________________________ - ¼jde #i, es½a (8)=(5)+(6)- (7) (% ) (4) = (8) = (5) + (1) (1) + (2) (5) (6) (7) (6) - (7) (9) = (4) – (10) (3) – (3) (8) (1) - (5) (2) — — — — — — 1. 42,030 42,030 — 42,030 42,030 — — — 2. 10% 2,07,52,598 2,07,52,598 1,76,98,163 3,05,443 — 1,80,03,607 27,48,991.3 30,54,435 — — — 3. 10% 7,68,110 7,68,110 3,34,629 43,348 — 3,77,977 3,90,132.6 4,33,481 — — — — 4. 15% 27,40,362 27,40,362 21,30,973 91,408 22,22,381 5,17,981.1 6,09,389 1,41,600.00 — — 5. 10% 68,45,014 1,11,260 70,97,874 39,11,430 3,13,081 42,24,512 28,73,362.2 29,33,584 — — — 6. 10% 11,95,596 — 11,95,596 8,45,493 35,010 8,80,503 3,15,092.5 3,50,10510 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] — — 7. 15% 24,48,047 2,10,595 2,18,440 28,77,082 11,74,242 2,39,043 14,13,285 14,63,797.3 12,73,806 84,000,00 — — — 8. 15% 51,70,576 52,54,576 40,47,368 1,81,081 42,28,449 10,26,127.1 11,23,210 — — — — 9. 15% 34,480 34,480 32,372 316 32,688 1,791.7 2,108 — — — — 10. 15% 16,006 16,006 12,140 12,720 3,286.1 3,866 580 31,005,00 14,260,00 — — 11. 40% 2,85,326 3,30,591 2,50,184 29,311 2,79,495 51,096.5 35,14.50 — — 12. 40% 83,21,358 5,15,359 7,89,709 6 8 , 06,224 9,70,139 77,76,363 18,50,062.8 15,15,134 — — — 96,26,426 — 13. 15% 1,10,948 1,10,948 1,01,079 1,02,560 8,388.5 9,869 1,480 — — — — 14. 15% 10,69,846 10,69,846 10,44,885 3,744 10,48,629 21,216.8 24,961 — — — — 15. 15% 60,44,854 60,44,854 27,00,926 5,01,589 32,02,515 28,42,338.7 33,43,928 6,59,974,00 — — — 16. 15% 19,34,501 25,94,475 17,87,339 1,21,070 19,08,410 6,86,065.3 1,47,162 — 17. 15% 9,24,787 56,000 — — 9,80,787 3,34,579 96,931 4,31,510 5,49,276.6 5,90,208 — — — 18. 15% 10,67,979 — 10,67,979 6,90,904 7,47,465 3,20,513.9 3,77,075 56,561 — 5,97,72,418 16,98,533 11,33,669 — 6,26,04,620 4,39,02,931 29,90,138 4,68,93,069 1,57,11,557.12 1,58,69,492 — 5,45,86,492 41,39,092 1 0 , 4 6 ,834 — 5,97,72,418 4,09,16,482 29,86,448 4,39,02,930,55 1,58,69,491 1,36,70,014 ¼jde #i, esa½ (% ) (1) (3) (4) = (1) + (5) (7) (8)= (5) + (9) = (4) – (8) (10) (2) (2) – (3) (6) (6) - (7) (1)- (5) 1. 10% 2,26,65,982 — — — 2,26,65,982 1,52,05,592 7,46,039 — 1,59,51,631 67,14,350.6 74,60,390 2. 10% 1,84,625 — — — 1,84,625 1,48,480 3,615 — 1,52,094 32,530.6 36,145 3. 15% 32,95,129 — — — 32,95,129 27,05,206 88,488 — 27,93,695 5,01,434.2 5,89,923 4. 40% 2,86,904 — — — 2,86,904 2,86,904 — — 2,86,904 — 5. 40% 9,78,674 — — — 9,78,674 9,78,537 55 — 9,78,592 82.0 137 6. 10% 45,53,841 — — — 45,53,841 30,45,406 1,50,844 — 31,96,249 13,57,591.5 15,08,435 — 3,19,65,155 — — — 3,19,65,155 2,23,70,126 9,89,040 — 2,33,59,166 86,05,989.00 95,95,029 — 3,19,65,155 — — — 3,19,65,155 2,12,65,379 11,04,747 __ 2,23,70,125,95 95,95,029 1,06,99,776 — 9,17,37,573 — 28,32,202 — 9,45,69,775 6,62,73,057 39,79,178 — — 2,43,17,546 2,54,64,521 — 8,65,51,647 — 69,71,294 — 9,17,37,573 6,21,81,861 40,91,196 — 6,62,73,057 2,54,64,520 2,43,69,791 dsujk cSad esa lkof/kd tek 7,02,42,166 6,67,11,233 ;wdk s cSad esa lkof/kd tek 15,21,07,088 13,22,61,930 lUsVªy cSad esa lkof/kd tek 80,13,295 76,62,223 Hkkjrh; LVsV cSad esa lkof/kd tek 3,07,52,905 2,66,87,688[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 bafM;u cSad esa lkof/kd tek 1,57,22,231 1,54,60,704 lkof/kd tekvksa ij mn~Hkrw C;kt 1,57,71,974 1,18,84,265 ;wdkas cSad cpr [kkrk la- 9363 esa vfr”k"sk 80,19,805 1,02,32,348 30,06,29,464 27,09,00,391 tksfM, % fofo/k nsunkjkas l s lna s; jde 32,74,645 24,45,970 30,39,04,109 27,33,46,361 ;wdk s cSad esa fo”ks"k tek 11,90,217 11,90,217 ;wdk s cSad esa lkof/kd tek 3,44,76,568 2,68,93,028 dsujk cSad esa lkof/kd tek 91,80,189 lkofËkd tekvkas ij mn~Hkrq C;kt 96,61,750 18,07,789 18,24,356 ;wdk s cSad cpr [kkrk 261025 esa vfr”k"sk 17,10,322 34,76,091 4,88,63,213 4,25,47,314 Hkfo"; fuf/k _.k (87,445) 4,41,109 fofo/k nsunkjksa ls lna s; jde 17,96,803 8,19,375 Ukdn vfr”k"sk 4,800 4,800 dY;k.k fuf/k l s izkIr ;ksX; jde 4 ,7 9 , 9 0 8 0.00 5,10,57,279 4,38,12,598 ;wdk s cSad esa fo”ks"k tek ] 3,18,433 3,18,433 dsujk cSad esa lkof/kd tek 19,22,872 18,26,050 ;wdkas cSad esa lkof/kd tek 1,55,43,787 1,46,58,983 lkof/kd tekvksa ij mn~Hkrq C;kt 6,12,381 10,37,465 ;wdkas cSad cpr [kkrk l[a ;k 440 esa vfr”ks"k 22,75,059 30,696 2,06,72,532 1,78,71,627 tksfM+, % chekfadfd fjikVs Z ij lna s; jde vkSj lna s; Vh Mh ,l 28,78,276 17,94,144 2,35,50,808 1,96,65,771 flafMdsV cSad esa lkof/kd tek 0.00 1,42,48,241 lsaVªy cSad es a lkof/kd tek ] 85,26,028 81,52,493 dsujk cSad esa lkof/kd tek 12,54,90,673 10,10,86,223 ;wdkas cSad esa lkof/kd tek 2,55,45,093 2,49,26,304 lkof/kd tekvksa ij mnHkrq C;kt 76,35,078 44,17,280 dsujk cSad cpr [kkrk l[a ;ka 19116 es a vfr'k"sk 17,45,763 29,11,476 16,89,42,634 15,57,42,018 TkfsM,% chekfadfd fjikVs Z ij lna s; jde vkjS lna s; Vh Mh ,l (78,718) (34,15,363) 16,88,63,916 15,23,26,655 54,73,76,112 48,91,51,38512 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] fof/kd f'k{kk ds fy, ¼vfxze izkIr fujh{k.k Qhl½ lUsVªy cSad 64,24,635 67,19,001 dsujk cSad 6,23,35,906 6,05,69,937 ;wdk s cSad 4,20,36,353 4,17,02,034 Hkkjrh; LVsV cSad 6,24,34,560 bafM;u cSad 6,44,59,800 1,30,87,098 1,33,62,573 18,89,13,633 18,42,18,264 tksfM+,@¼?kVkbZ,½% foåf'kå lkof/kd fuos”k esa vukcafVr 46,39,91,367 46,86,86,736 ¼vulq pw h&8½ 65,29,05,000 65,29,05,000 dsujk cSad 19,11,69,878 18,17,28,168 lUsVªy cSad 1,67,27,626 1,59,94,769 ;wdk s cSad 7,86,80,765 7,72,55,884 Hkkjrh; LVsV cSad 2,28,70,575 1,86,88,232 bafM;u cSad 2,77,25,539 2,77,25,539 33,71,74,383 32,13,92,592 tksfM+,@¼?kVkbZ,½%fof?k egkfo|ky;ksa ls vukcafVr izfrHkfwrfu{kis ¼vulq pw h&8½ 1,20,75,617 2,07,408 34,92,5 0,000 32,16,00.000 1,00,21,55,000 97,45,05,000 1,54,95,31,112 1,46,36,56,385 laVs ªy cSad 1,03,99,757 1,02,21,400 dsujk cSad 2,53,43,80,842 1,89,28,15,196 ;wdks cSad 90,56,66,459 91,75,92,681 flUMhdsV cSad 0.00 19,04,82,450 Hkkjrh; LVsV cSad 72,21,31,614 75,29,67,629 bafM;u cSad 5,29,91,003 5,29,91,003 4,22,55,69,675 3,81,70,70,359 tksfM+,@¼?kVkbZ,½%fof/kd f”k{kk ds izfr lkof/kd tek ls gLrkarj.k ¼vuqlwph & 7 [k½ (46,39,91,367) (46,86,86,736) tksfM,@¼?kVkbZ,½ izfrHkwfr fu{ksi ds izfr lkof/kd tek ls gLrkarj.k (vuqlwph & 7 [k½ (1,20,75,617) (2,07,408) 3,74,95,02,691 3,34,81,76,215[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 31 31 29,22,30,984 21,30,23,233 29,22,30,984 21,30,23,233 ¼izcU/kd e.My }kjk ;Fkk izekf.kr½ 4,80,434 4,80,434 4,80,434 4,80,434 1,80,965 1,83,704 dsujk cSad & 31050 5,81,89,802 4,04,28,765 ;wdkas cSad & 132 1,09,39,023 7,93,552 dsujk cSad & 31065 ¼fof/kd f”k{kk½ 21,66,150 18,66,090 dsujk cSad & 31467 ¼,åvkbZåchåbZå½ 54,863 54,803 dsujk cSad & 06781 8,89,457 8,64,125 dsujk cSad & 06816 5,50,15,990 1,11,30,285 flaMhdsV cSad & 24171010000239 Hkou ¼vunq ku½ 2,47,104 2,47,399 flaMhdsV cSad & 24171010000258 ¼Mhå,yåbZå½ 1,28,464 1,28,434 flaMhdsV cSad & 24171010000296 28,23,109 28,23,079 flaMhdsV cSad & 24172010005591 30,90,034 30,02,061 Hkkjrh; LVsV cSad pkyw [kkrk & 32718588024 ¼,åvkbZåchåbZå½ 5,81,458 7,51,488 Hkkjrh; LVsV cSad lxa zg.k [kkrk & 32956278428¼,åvkbZåchåbZå½ 8,702 9,351 Hkkjrhj Mkd foHkkx 40.00 0.00 ,påMhå,Qålhå] ukS,Mk cpr [kkrk låa 50100255040680 5,03,699 5,04,383 ¼,åvkbZåchåbZå½ fofHkUu jkT;ks a ds vulq fwpr cSadksa ds cpr [kkrs esa 24,64,44,903 19,93,60,440 38,12,63,763 26,21,47,959 depZ kfj;kas ls 21,739 21,739 jkT; fof/kK ifj"knksa 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 1,58,50,000 vfxze ias”ku fuf?k tek 1,20,979 37,73,101 vfxze osru 4,88,959 0.00 2,22,13,298 2,53,76,461 69,61,88,479 50,10,28,08714 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] depZ kfj;ksa dks _.k ¼vkokl] fookg] f'k{kk vkSj vU;½ 1,07,19,685 90,26,641 olwyh ;ksX; vfxze 1,09,26,776 6,84,45,840 iwoZ lanÙk O;; 0.00 6,000 fctyh vkSj vU; ds fy, izfrÒwfr fu{ksi 12,30,417 12,30,417 izfrÒwfr fu{ksi &fo'ofo|ky;ksa 1,02,00,000 0.00 izfrÒwfr fu{ksi &Nk«kokl 3,15,000 0.00 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; lzkrs ij dj dVkSrh &vk; dj vuqHkkx 1,97,97,615 1,70,77,931 ek¡x ds fy, vfxze ¼foåoå 2015&16½ iwoZ tek vk; dj 50,26,400 50,26,400 vfxze Vh Mh ,l 9,348 0.00 5,86,55,164 10,12,43,151 4,83,94,408 4,73,34,944 ukekadu Qhl 28,48,000 20,85,352 lnL;rk LFkkukarj.k Qhl 3,02,825 2,52,800 fof/k O;olk; Qhl dk vkjaHk 5,15,45,233 4,96,73,096 vuq'kklukRed dk;Zokgh Qhl 4,07,430 2,39,390 iqujh{k.k ijh{kk Qhl 2,89,625 1,98,910 fof/kd f'k{kk izk:i vkosnu Qhl 5,01,83,278 4,63,93,431 fofËk fo|ky;ksa ls fof/kd f'k{kk ds fu;eudj.k dh Qhl 3,31,60,000 1,09,00,000 8,40,40,333 5,77,31,731 13,55,85,566 10,74,04,827[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XVI 0.00 20,73,38,225 iqujh{k.k Qhl 0.00 1,400 fons'kh ijh{kk takp Qhl 48,55,003 34,30,001 48,55,003 21,07,69,626 lkof/kd tek ij C;kt 21,98,51,970 19,50,41,771 cpr [kkrs ij C;kt 12,76,960 24,06,239 cpr [kkrs ¼ukekadu½ ij C;kt 55,70,799 44,49,856 _.k vkSj vfxzeksa ij C;kt ¼depZ kjh½ 4,98,404 6,04,753 vk; dj fjQaM ij C;kt 6,98,810 2,06,701 22,78,96,944 20,27,09,321 vU; izdh.kZ vk; 7,83,489 6,88,352 7,83,489 6,88,352 osru O;; 4,18,63,571 3,66,03,466 is'a ku fuf/k [kkrs es a ifj"kn dk vfHknk; 1,47,92,488 1,16,63,826 minku fuf/k [kkrs eas ifj"kn dk vfHknk; 28,78,276 26,39,722 NqVV~ h udn Hkqxrku 41,14,749 23,03,204 fpfdRlk HkÙks 19,05,727 22,84,266 fpfdRlh; chek 11,04,979 11,81,333 Hkfo"; fuf/k ys[kk esa ifj"kn dk vfHknk; 12,38,837 8,10,517 lgk;d HkÙkk 7,72,990 3,67,96016 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] okgu HkÙkk 0.00 1,48,360 NqVV~ h ;k=k fj;k;r 4,09,129 1,00,871 Ckky f'k{kk HkÙkk 9,49,802 0.00 7,00,30,548 5,81,03,525 vuqlwph & 16 fof/kd O;; dk izpkj 14,00,00,000 19,00,00,000 fof/kd vkjS o`frd O;; 25,06,521 50,54,874 izdh.kZ O;; 27,88,115 41,26,209 lkekU; ejEer vkSj vujq {k.k 23,50,133 40,21,547 fctyh vkSj ikuh 32,17,619 30,43,269 eqnz.k vkSj y[s ku lkexzh 1,05,59,588 17,49,206 Mkd eglwy] rkj vkSj VsyhQkus 16,56,156 14,30,735 cSad izHkkj 3,62,646 10,37,390 okgu izHkkj 18,54,927 10,09,115 ljq {kk izHkkj 6,31,861 4,46,040 dkj lq/kkj vkSj vujq {k.k 5,67,300 4,37,702 lia jh{kd ikfjJfed 3,83,500 3,24,500 chek&izhfe;e 1,49,882 89,580 i=&if=dk,a vkSj tjuy 14,105 12,834 foKkiu O;; 17,98,353 0.00 “kqYd vkSj d 1,60,123 0.00 fdjk;k ¼vkÃ-vkÃ-,Yk-;w-Ã-vkj-½ 1,22,23,500 0.00 deh”ku ¼vkÃ-vkÃ-,Yk-;w-Ã-vkj-½ 1,05,000 0.00 Ikzf”k{k.k dk;Zdze& O;; 3,82,446 0.00 xksok es a ¼vkÃ-vkÃ-,Yk-;w-Ã-vkj-½ ij O;; 5,21,11,467 0.00 Vhå Mh å ,l åij C;kt 4,950 0.00 xksok es a ¼vkÃ-vkÃ-,Yk-;w-Ã-vkj-½ mn~?kkVu lekjkgs 1,15,33,131 0.00 Tkyiku 1,97,051 0.00 24,55,58,373 21,27,83,000[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 ;k=k&ifj"kn~ 4,41,98,889 3,50,51,111 ;k=k&ifj"kn xksok 78,92,207 0.00 ;k=k&vuq'kklfud lfefr cSBd 1,10,39,290 35,04,789 ;k=k&fujh{k.k 1,23,89,042 61,96,747 ;k=k&fof/kd f'k{kk cSBd 29,26,694 22,93,438 cSBd O;; 1,14,09,503 88,39,407 vfrfFk d{k O;; 6,73,188 0.00 9,05,28,813 5,58,85,491 jkå foå iå dks vfHknk;@foÙkh; lgk;rk 20,00,000 0.00 laxks"kBh@lsehukj vkSj dk;Z'kkyk O;; 1,24,49,570 6,31,590 lEeku lekjksg O;; 58,24,899 24,23,725 vkbZåchå,å@vkbZŒvkbZŒlhŒ dk va'knku 3,64,917 91,450 2,06,39,386 31,46,765 11,11,68,200 5,90,32,256 9,05,45,890 0.00 vf[ky Hkkjrh; fof/kK ijh{kk&XV 0.00 3,68,85,630 vf[ky Hkkjrh; fof/kK ijh{kk&XV fons'kh ijh{kk O;; 0.00 9,500 9,05,45,890 3,68,95,13018 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] [ ] LkkEkkU; Hkkjrh; fof|K ifj"kn ~ ¼Þifj"knß~½ Hkkjr dh lla n }kjk vf/koDrk vf/kfu;e] 1961 ¼1961 dk 25½ ds v/khu lf`tr ,d lkafof/kd fudk; gSA Hkkjrh; fof|K ifj"kn ~ dk mí's ; Hkkjr dh dsUnhz; ljdkj }kjk ;Fkk vf/klfwpr Hkkjr es a fof/k O;olk; dk fu;a=.k] i;oZ s{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 vra xZr iathd`r gSSA  foRrh; fooj.k ,sfrgkfld ykxr ijia jkvk sa ds vk/kkj ij rS;kj fd, x, gSa vkSj Hkkjrh; pkVZMZ vdkmUVsVa l~ lLa Fkku }kjk tkjh fd, x, ykxw ys[kkdj.k ekudk sa ds vulq kj 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 ocs iksVZy ds pkyw gks tkus 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 lca af/kr orZeku ykHk nkf;Ro vksSj@;k C;kt ?kVd dks ikzsn~Hkoeku vk/kkj ij lacfa/kr fuf/k [kkrs es a tek dj fn, tkus 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 es a j[krs gq, dkfyd vuiq kr ds vk/kkj ij ekU;rk nh tkrh gSA ¼d½ ljdkjh vunq kuksa dks vk; vkSj O;; ys[kk e sa lca af/kr ykxrks a ds lkFk feyku djus fy,] ftudh os HkjikbZ djuk pkgrs gSa] mu vof/k;ks a ij lOq;ofLFkr vk/kkj ij ekU;rk nh tkrh gSA viz;qDr jde dks ] ;fn dksb Z gks] o"kZ ds vUr es a nkf;Ro ds :i ea s ekuk tkrk gSA ¼[k½ fofufn"ZV fLFkj vkfLr;ks a l s lca af/kr ljdkjh vuqnkuksa dks vkLFkfxr vk; ekuk tkrk gS ftl s ys[kk es a vkfLr;ksa ds mi;ksxh gksus rd O;ofLFkr vkSj ;qfDrewyd 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% fuo's k fd, tkus ds fy, j[ks x, gSa %& (i) Ekq[; fuf/k fof/k egkfo|ky;ksa vkSj nlw jksa l s izkIr nku dks rFkk Hkkjrh; fof|K ifj"kn~ ds 31 ekpZ] 1999 rd okf"kZd cpr@?kkV s dks O;ifn"V djrh gSA (ii) dY;k.k fuf/k ls Hkkjrh; fof|K ifj"kn ~ fu;e ds vuqlkj vf/koDrkvksa l s izkIr vfHknk; dks O;ifn"Vdjrh gS vkSj bldk mi;ksx vf/koDrkvksa dks foRrh; lgk;rk ds fy, fd;k tkrk gaSA fLFkj vkfLr;ks a dks lapf;r vo{k;.k ls ?kVkdj ,sfrgkfld ykxr ij fLFkj vkfLr;ks a dk mYys[k fd;k tkrk gSA bl iz;kstu ds fy, ykxr es a vtZu ds varxrZ ,slh vkfLr;k sa ds vtZu@lfauekZ.k ls lca af/kr vkod HkkMk+] 'kqYd] dj vkSj vkuq"kafxd O;; rFkk izR;{kO;; 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 fuo's kks a dks ^^nh?kZdkfyd fuo's k** ds :i e sa oxhZd`r fd;k x;k gS vkSj mUgs a ykxr vk/kkj ij vxzuhr fd;k tkrk gS D;ksafd lHkh fuo's k vulq fwpr caSdks a es a lkof/kd fu{ksIkks a ds :i e sa j[ks x, gSaA (i) Hkkjrh; fof|K ifj"kn ~ ds deZpkfj;ksa ds i'sa ku&lg&dqVacq is'a ku fu;e 1 vizSy] 2002 ls Hkkjrh; fof|K ifj"kn ~ ds deZpkfj;ksa ij ykx w dj fn, x, gSaA rn~ulq kj] ^^Hkkjrh; fof|K ifj"kn ~ vfHknk;h Hkfo"; fuf/k** dks can dj fn;k x;k gS vkSj mlds LFkku ij is'a ku fuf/k vkjaHk dh xbZ gSA Hkkjrh; fof|K ifj"kn ~ }kjk vfHknk;h Hkfo"; fuf/k es a blds iwo Z fd, x, vfHknk; vkSj mixr C;kt dks i'sa ku fuf/k ea s varfjr dj fn;k x;k gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 Ikfj"kn ~ ds fofu'p; ds vulq kj 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 vulq kj izksnHkwr nkf;Roks a dk vo/kkj.k deZpkjh izlfqo/kk lac/akh vf/klfwpr ys[kk ekud ¼iqujhf{kr½ &15 ds mica/kks a ds vulq kj fd;k tkrk gS rFkk vUrfje mica/k@ mRdze.k o"kZ ds vUr es a fd;k tkrk gSA (ii) Hkkjrh; fof|K ifj"kn~ u s ^^minku fuf/k** uked ,d fo'ks"k fuf/k j[kh gSA bl fuf/k es a 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@dsUnhz; ljdkj ds fu;eksa ds vulq kj 300 fnuks a dh vf/kdre lhek ds v/khu jgrs gq, u yh xbZ NVq V~ h ds fy, mica/k ewy osru vkSj eagxkbZ HkRrksa ij fopkj djds o"kZ es a 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 ewY;kadu ds vk/kkj ij fd;k tkrk gSA ,sls lekfJr nkf;Roks a dks ftUgs a _.k ds :i es a Lohdkj ugha fd;k x;k gS ds C;kSj%s& ¼d½ vk; dj izkf/kdkjh 2015&16 143¼3½ 30&12&2018 4]16]41]108-00 4]16]41]108-00 foÙkh; o"kZ 2015&16 ds fy, vk;dj foHkkx }kjk lh,,l,l ds v/khu loa h{kk ds fy, ekeys dk p;u fd;k x;k Fkk vkSj bldk fu/kkZj.k vkns'k 30&12&2018 dks ikfjr fd;k x;k FkkA vk;dj vf/kfu;e]1961dh /kkjk 143¼3½ ds v/khu vkns'k la- vkbZVhch,@,,lVh@,l@143¼3½@2018&19@1014662612 ¼1½ ds vulq kj] ₹4]57]52]460@& dh ekax dh xbZ FkhA ifj"kn u s vk;dj vk;Dq r ¼vihy½ dks vkn's k ds fo#) vihy Qkby dh Fkh vkSj mlds fo#) fjV ;kfpdk fnYyh mPp U;k;ky; es a Hkh Qkby dh xbZ gSA vk;dj vf/kfu;e1961 dh pkSFkh vulq pw h ds Hkkx&d ds fu;e 3 ¼1½ ds v/khu i= la- tsih&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;ks@a laLFkk ls vfxze :i ls izkIr fujh{k.k Qhl ₹ 65]29]05]000@& vkSj lgc) laLFkkvks a l s ₹ 34]92]50]000@& ds izfriwfrZ fu{ksi dks ryq u i= dh vuqlpw h la- 7[k es a dFku fd, x, vulq kj mDr jkf'k ds cSad ds ikl lkof/k tek ds :i es a fu:fir fd;k x;k gSA xr o"kZ ds vkadM+ks a dks] tgka dgha vko';d le>k x;k gS] iqu% lewgd`r@iuq % oxhZd`r fd;k x;k gSA vulq pw h la- 1 l s 19 ys[kk ds vfHkUu vax gaS ,Q-jft- ua- 013016,u gå/- gå/- gå/- gå/- : [जवज्ञापन-III/4/असा./124/2024-25]20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 16th May, 2024 (INDEPENDENT AUDITOR’S REPORT) (TO THE MEMBERS OF THE BAR COUNCIL OF INDIA) New Delhi, Date 30 October 2023 BCI:D:2411/2024-REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS OPINION We have audited the accompanying Financial Statements of the BAR COUNCIL OF INDIA ( “the Council” ), as at March 31, 2023, 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, 2023. 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, 2023 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. 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.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 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, 2023 vide Note No.8 B(1) as Contingent Liabilities. For G. K. Kedia & Co. Chartered Accountants F.R.No.: 013016N Place : New Delhi Sd/- Date : 30th October, 2023 Partner M. No. 544129 UDIN: 22544129ATTZDS7559 BALANCE SHEET (As at 31st March, 2023) PARTICULARS Schedule As At As At No. March 31, 2023 March 31, 2022 R R SOURCES OF FUNDS: Capital Fund - Corpus Fund 1 1,07,30,445 1,07,30,445 - Reserves & Surplus 2 4,24,56,48,066 3,69,87,44,562 - Assets Fund (Graint-In-Aid) 3 81,89,744 91,78,785 - Earmarked Funds 4 54,73,76,112 48,91,51,385 Non Current Liabilities - Long Term Liabilities 20,00,000 20,00,000 -Security Deposits from Affiliated Institutions 34,92,50,000 32,16,00,000 Current Liabilities -Inspection Fees Received in Advance 65,29,05,000 65,29,05,000 -Current Liabilities & Provisions 5 26,20,95,625 25,52,58,180 TOTAL 6,07,81,94,992 5,43,95,68,357 APPLICATION OF FUNDS: Non Current Assets Fixed Assets 6 2,43,17,546 2,54,64,520 Earmarked Investments 7 1,54,95,31,112 1,46,36,56,385 Other Investments 8 3,74,95,02,691 3,34,81,76,215 Current Assets Current Assets 9 69,61,88,479 50,10,28,08722 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Loans & Advances 10 5,86,55,164 10,12,43,151 TOTAL 6,07,81,94,992 5,43,95,68,357 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 Audit Report in Form-10B 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 Place : New Delhi Date : 30th October, 2023 INCOME & EXPENDITURE ACCOUNT (For The Year Ended March 31, 2023) PARTICULARS Schedule As At As At No. March 31, 2023 March 31, 2022 R R INCOME Fees: Enrollment and other Fees 11 13,55,85,566 10,74,04,827 Examination Fees 12 48,55,003 21,07,69,626 Inspection Fees 69,80,75,650 60,52,72,011 Interest 13 22,78,96,944 20,27,09,321 Other Income 14 7,83,489 6,88,352 1,06,71,96,653 1,12,68,44,137 EXPENDITURE: Employee Benefit Expenses 15 7,00,30,548 5,81,03,525 Establishment and Other Expenses 16 24,55,58,373 21,27,83,000 Expenses on Council's Activities & Meetings 17 11,11,68,200 5,90,32,256 Examination Expenses 18 9,05,45,890 3,68,95,130 Depreciation 6 29,90,138 29,86,448 52,02,93,149 36,98,00,360[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 Surplus/ (Deficit) During the year Transferred To Reserves & Surplus 54,69,03,503 75,70,43,777 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 Place : New Delhi Date : 30th October, 2023 RECEIPT AND PAYMENT ACCOUNT (As at 31st March, 2023) Receipts Amount (R) Payments Amount (R) Opening Balance: Investment in Fixed Deposits 50,67,00,000.00 Cash in Hand 1,83,703.58 Security Deposit 1,05,15,000.00 Cash at Bank 26,19,64,255.32 Pension Fund Investment 90,00,000.00 Provident Fund Investment 63,45,120.00 Purchase of Fixed Assets 28,32,202.00 Fixed Deposit Matured 20,54,14,053.98 Gratuity Fund Investment 17,94,144.00 Loans and Advances 4,47,09,453.00 Sundry Creditors 11,65,881.00 Security Deposit 2,76,50,000.00 TDS Receivable 79,12,908.83 Direct Expenses Web Portal Registration Fees 26,85,348.00 Legal Education Promotion 14,00,00,000.00 Uniform Identity Number 73,200.00 All India Bar Exam Fees 9,05,45,890.00 Travelling 6,91,18,325.15 Direct Income Expenses (IIULER Goa) 5,21,01,467.00 Inspection Fees 69,80,75,650.40 Salary 3,48,35,491.00 LE Forms- Application Fees 5,01,83,278.40 Seminar & Conference 1,24,49,570.00 Enrolment Fees 4,83,94,408.00 Rent - IIULER 1,22,23,500.00 LE Regularisation Fees From Law 3,31,60,000.00 Inaugural Ceremony 1,15,33,131.00 Colleges Foreign Examination Test Fees 48,55,003.00 Meeting Expenses 1,11,01,091.00 Membership Transfer Fees 28,48,000.00 Printing & Stationery 1,05,59,588.00 Disciplinary Proceeding Fees 4,07,430.00 Resumption of Practice Fees 3,02,825.0024 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] Indirect Expense Interest & Other Receipts Felicitation Expenses 58,24,899.00 Interest on State Bar Council Banks 55,70,892.00 Water & Electricity 32,17,619.00 Interest Accrued 28,64,599.14 Repair & Maintenance 29,17,433.00 Interest on Saving Bank A/C 12,76,876.00 Miscellaneous Expenses 26,15,222.77 Interest on Income Tax Refund 6,98,810.17 Pension Fund Contribution A/C 24,98,106.00 Miscellaneous Income 6,40,531.00 Contribution 20,00,000.00 Interest on FDR 3,60,123.88 Conveyance 18,54,927.00 Revision Fees 2,89,125.00 Advertisement & Gazette Notification 17,98,353.00 Journal Subscription (BCIT Pearl First) 64,800.00 Leave Encashment 17,12,230.00 Application Fees Recruitment 55,000.00 Court Proceedings 16,77,849.00 L.E. Rules 16,750.00 Medical Allowance 15,10,736.00 RTI Fees 6,108.00 Insurance 12,54,880.95 BCI Rules 300.00 Postage & Telegram 12,15,887.00 Children Education Allowance 9,49,802.00 Professional Charges 8,22,672.00 Assistance Allowance 7,72,990.00 Guest Room Expenditure 6,73,188.00 Security Charges 6,31,861.00 Telephone Expenses 4,37,269.88 Leave Travel Concession 4,09,129.00 Training Programme 3,82,446.00 Bank Charges 3,62,656.65 Subscription to IIC 2,12,400.00 Refreshment 1,97,051.00 Municipal Tax 1,60,123.00 Subscription to IB A 1,52,517.37 Miscellaneous Expenses- IIULER 1,20,964.00 Brokerage Charges 1,05,000.00 Deposit Fees 50,000.00 Garden Expenses 22,000.00 Periodicals & Journal 14,105.00 Interest on TDS 4,950.00 Closing Balance: Cash In Hand 1,80,965.20 Cash At Bank 38,10,82,799.73 Total Receipt 1,40,06,63,432.70 Total Payment 1,40,06,63,432.70 As per our report of even date annexed with Audit Report in Form-10B 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 Place : New Delhi Date : 30th October, 2023[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 SCHEDULE—1 CAPITAL FUND As At As At March 31, 2023 March 31, 2022 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 Opening Surplus as Per Last Balance Sheet 1,01,83,87,433 86,30,77,058 Add: Surplus for the year as per Income & Expenditure A/c 54,69,03,503 75,70,43,777 Add : Transfer from Special Fund during the year 13,78,15,654 18,52,66,597 Less : Transfer to Special Fund, Form 10 filed during the (56,00,00,000) (78,70,00,000) year Less : Transfer to Special Fund (Balance of Last Year) 0.00 0.00 Total (A) 1,14,31,06,590 1,01,83,87,433 Special Fund Opening Balance 2,68,03,57,130 2,07,86,23,727 Add: Received During the Year, transferred from Reserve & 56,00,00,000 78,70,00,000 Surplus Add : Balance of Last Year 0.00 0.00 Less: Amount utilised during the year, transferred to Reserve (13,78,15,654) (18,52,66,597) & Surplus Total (B) 3,10,25,41,476 2,68,03,57,130 Total (A+B) 4,24,56,48,066 3,69,87,44,562 SCHEDULE—3 ASSETS FUND (GRANTS-IN-AID) Balance as on 1-4-2022 91,78,785 1,02,83,532 Less: Amount of Depreciation for the Year Transfer to Income & Expenditure A/c (9,89,040) (11,04,747) Total 81,89,744 91,78,78526 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—4 EARMARKED FUNDS As At As At March 31, 2023 March 31, 2022 R R (A) Welfare Fund As Per Last Balance Sheet 27,33,46,360 25,29,04,596 Add: Contribution from State Bar Council 1,98,12,222 1,39,05,843 Interest on FDR 1,37,70,290 1,36,54,712 Interest on Savings Bank A/c 3,78,522 2,54,091 30,73,07,395 28,07,19,242 Less: Assistance to Advocates (38,83,000) (73,72,411) Bank Charges (195) (470) Due to BCI — Provident Fund 4,79,908 0.00 Total (A) 30,39,04,108 27,33,46,360 (B) Provident Fund Member's Balance As Per Last Balance Sheet 4,38,12,598 3,83,59,494 Add: Employees Compulsory Subscription 26,05,818 26,15,871 Employees Voluntary Subscription 27,24,750 19,65,000 Interest Allocated 23,75,276 21,05,914 Shortfall in PF Interest Contribution 12,38,837 8,10,517 5,27,57,279 4,58,56,796 Less: Settlement/Withdrawl Permanent Withdrawl (17,00,000) (20,43,608) Bank Charges 0.00 (590) Total (B) 5,10,57,279 4,38,12,598 (C) Gratuity Fund (PBO & Interest Obligation) As Per Last Balance Sheet (PBO & Interest Obligation) 1,96,65,771 1,72,35,730 Add: Contribution Received from The Council 28,78,276 26,39,722 Add: Interest Received 10,06,778 9,21,082 2,35,50,825 2,07,96,534 Less: Gratuity Paid To Staff 0.00 (11,30,744) Less: Other Expenses (17) (19) Total (C) 2,35,50,808 1,96,65,771 (D) Pension Fund (PBO) As Per Last Balance Sheet 15,23,26,655 13,92,25,202 Add: Contribution/Provision 24,98,106 1,54,70,150 Add: Interest Earned 85,40,636 73,86,079 16,33,65,397 16,20,81,432 Less: Reversal of Excess/Shortfall PBO 1,22,94,383 (38,06,325) Less: Payments To Ex-Staff / Dependents, Bank Charges (67,95,864) (59,48,452) & TDS (Last Year) Total (D) 16,88,63,916 15,23,26,655 Grand Total (A+B+C+D) 54,73,76,112 48,91,51,385[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 SCHEDULE—5 CURRENT LIABILITIES & PROVISIONS As At As At March 31, 2023 March 31, 2022 R R (A) Current Liabilities Advance Fees for Uniform Identification Numbers 19,84,700 19,11,500 Web Portal Registration Fees 3,09,90,634 2,83,05,286 Disciplinary Committee Deposit Fees 16,74,028 17,24,028 Total (A) 3,46,49,362 3,19,40,814 (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) 19,84,91,200 19,93,69,581 Audit Fees Payable 3,50,500 2,97,000 Other Payable 10,000 0.00 Total (C) 19,88,51,700 19,96,66,581 (D) Statutory Dues Gratuity Fund Contribution Payable 28,78,276 17,94,144 Provident Fund Payable 5,16,612 0.00 Provident Fund Shortfall Contribution 12,47,502 8,19,376 Due To Welfare Fund 32,74,645 24,45,970 Due To Pension Fund 42,262 3,57,738 Due To Provident Fund 32,689 0.00 TDS Payable 0.00 33,500 Total (D) 79,91,986 54,50,728 (E) Provisions Provision for Leave Encashment 1,25,02,577 1,01,00,058 Total (E) 1,25,02,577 1,01,00,058 Grand Total (A)+(B)+(C)+(D)+(E ) 26,20,95,625 25,52,58,18028 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/Deletions/ As at As at Depreciation Depreciated As at As at As at Depreciation 1-4-2022 Before After adjustment 31-3-2023 1-4-2022 For the year Adjusted 31-3-2023 31-3-2023 31-3-2022 (% P.A.) 3-10-2022 3-10-2022 2022-23 (10) (1) (2) (3) (4) = (1) + (2)- (3) (5) (6) (7) (8)= (5) + (6)-(7) (9) = (4) - (8) (1)-(5) 1 Land 42,030 0.00 0.00 0.00 42,030 0.00 0.00 0.00 0.00 42,030.0 42,030 2 Building 10% 2,07,52,598 0.00 0.00 0.00 2,07,52,598 1,76,98,163 3,05,443 0.00 1,80,03,607 27,48,991.3 30,54,435 3 Rental -Building Renovation 10% 7,68,110 0.00 0.00 0.00 7,68,110 3,34,629 43,348 0.00 3,77,977 3,90,132.6 4,33,481 4 Lift 15% 27,40,362 0.00 0.00 0.00 27,40,362 21,30,973 91,408 0.00 22,22,381 5,17,981.1 6,09,389 5 Furniture & Fixtures 10% 68,45,014 1,41,600.00 1,11,260 0.00 70,97,874 39,11,430 3,13,081 0.00 42,24,512 28,73,362.2 29,33,584 6 Electrical Fittings 10% 11,95,596 0.00 0.00 0.00 11,95,596 8,45,493 35,010 0.00 8,80,503 3,15,092.5 3,50,105 7 Office Equipments 15% 24,48,047 2,10,595 2,18,440 0.00 28,77,082 11,74,242 2,39,043 0.00 14,13,285 14,63,797.3 12,73,806 8 Air Conditioner / Cooler 15% 51,70,576 84,000.00 0.00 0.00 52,54,576 40,47,368 1,81,081 0.00 42,28,449 10,26,127.1 11,23,210 9 Refrigerator / Gas 15% 34,480 0.00 0.00 0.00 34,480 32,372 316 0.00 32,688 1,791.7 2,108 10 Office Cycles 15% 16,006 0.00 0.00 0.00 16,006 12,140 580 0.00 12,720 3,286.1 3,866 11 Books & Publications 40% 2,85,326 31,005.00 14,260.00 0.00 3,30,591 2,50,184 29,311 0.00 2,79,495 51,096.5 35,14.50 12 Computers / Laptops 40% 83,21,358 5,15,359 7,89,709 0.00 96,26,426 68,06,224 9,70,139 0.00 77,76,363 18,50,062.8 15,15,134 13 Water Cooler 15% 1,10,948 0.00 0.00 0.00 1,10,948 1,01,079 1,480 0.00 1,02,560 8,388.5 9,869 14 Transformer 15% 10,69,846 0.00 0.00 0.00 10,69,846 10,44,885 3,744 0.00 10,48,629 21,216.8 24,961 15 Innova Car 15% 60,44,854 0.00 0.00 0.00 60,44,854 27,00,926 5,01,589 0.00 32,02,515 28,42,338.7 33,43,928 16 Fire Lighting Equipment 15% 19,34,501 6,59,974.00 0.00 0.00 25,94,475 17,87,339 1,21,070 0.00 19,08,410 6,86,065.3 1,47,162 17 CCTV / LCD / Digital Camera 15% 9,24,787 56,000 0.00 0.00 9,80,787 3,34,579 96,931 0.00 4,31,510 5,49,276.6 5,90,208 18 Genset 15% 10,67,979 0.00 0.00 0.00 10,67,979 6,90,904 56,561 0.00 7,47,465 3,20,513.9 3,77,075 Total (A) 5,97,72,418 16,98,533 11,33,669 0.00 6,26,04,620 4,39,02,931 29,90,138 0.00 4,68,93,069 1,57,11,557.12 1,58,69,492 Previous Year (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 4,39,02,930.55 1,58,69,491 1,36,70,014[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 SCHEDULE — 6A FIXED ASSETS - (GRANT-IN-AID) (Amount in R) GROSS BLOCK DEPRECIATION NET BLOCK S.No. Particulars Rate of As at Additions Sale/Deletions/ As at As at Depreciation Depreciation As at As at As at Depreciation 1-4-2022 Before After adjustment 31-3-2023 01-04-2022 for the Adjusted 31-3-2023 31-3-2023 31-3-2022 (% P.A.) 3-10-2022 3-10-2022 (3) year 2022-23 (10) (1) (2) (3) (4) = (1) + (2)- (3) (5) (6) (7) (8)= (5) + (6)-(7) (9) = (4) - (8) (1)-(5) 1 Building Renovation 10% 2,26,65,982 0.00 0.00 0.00 2,26,65,982 1,52,05,592 7,46,039 0.00 1,59,51,631 67,14,350.6 74,60,390 2 Furniture & Fittings 10% 1,84,625 0.00 0.00 0.00 1,84,625 1,48,480 3,615 0.00 1,52,094 32,530.6 36,145 3 Air Conditioner/Cooler 15% 32,95,129 0.00 0.00 0.00 32,95,129 27,05,206 88,488 0.00 27,93,695 5,01,434.2 5,89,923 4 Books & Publications 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 5 Computers 40% 9,78,674 0.00 0.00 0.00 9,78,674 9,78,537 55 0.00 9,78,592 82.0 137 6 Electrical Fitting 10% 45,53,841 0.00 0.00 0.00 45,53,841 30,45,406 1,50,844 0.00 31,96,249 13,57,591.5 15,08,435 Total (B) 3,19,65,155 0.00 0.00 0.00 3,19,65,155 2,23,70,126 9,89,040 0.00 2,33,59,166 86,05,989.00 95,95,029 Previous Year (B) 3,19,65,155 0.00 0.00 0.00 3,19,65,155.00 2,12,65,379 11,04,747 0.00 2,23,70,125.95 95,95,029 1,06,99,776 Total ( A+B) 9,17,37,573 0.00 28,32,202 0.00 9,45,69,775 6,62,73,057 39,79,178 0.00 — 2,43,17,546 2,54,64,521 Previous Year (A+B) 8,65,51,647 0.00 69,71,294 — 9,17,37,573 6,21,81,861 40,91,196 0.00 6,62,73,057 2,54,64,520 2,43,69,791[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 30 SCHEDULE—7 INVESTMENTS As At As At March 31, 2023 March 31, 2022 (A) Against Earmarked Fund R R Welfare Fund Investments Fixed Deposit with Canara Bank 7,02,42,166 6,67,11,233 Fixed Deposit with UCO Bank 15,21,07,088 13,22,61,930 Fixed Deposit with Central Bank 80,13,295 76,62,223 Fixed Deposit with State Bank of India 3,07,52,905 2,66,87,688 Fixed Deposit with Indian Bank 1,57,22,231 1,54,60,704 Accrued Interest on FDRs 1,57,71,974 1,18,84,265 Balance in UCO Bank—Savings A/C No. 9363 80,19,805 1,02,32,348 30,06,29,464 27,09,00,391 Add: Amount receivable from Sundry Debtors 32,74,645 24,45,970 (I) 30,39,04,109 27,33,46,361 Provident Fund Investment Special Deposit with UCO Bank 11,90,217 11,90,217 Fixed Deposit with UCO Bank 3,44,76,568 2,68,93,028 Fixed Deposit with Canara Bank 96,61,750 91,80,189 Accrued Interest on FDRs 18,24,356 18,07,789 Balance in UCO Bank—Savings A/C No. 261025 17,10,322 34,76,091 4,88,63,213 4,25,47,314 Provident Fund Loan (87,445) 4,41,109 Amount Receivable from Sundry Debtors 17,96,803 8,19,375 Cash Balance 4,800 4,800 Amount Receivable from Welfare Fund 4,79,908 0.00 (II) 5,10,57,279 4,38,12,598 Gratuity Fund Investment Special Deposit with UCO Bank 3,18,433 3,18,433 Fixed Deposit with Canara Bank 19,22,872 18,26,050 Fixed Deposit with UCO Bank 1,55,43,787 1,46,58,983 Accrued Interest on FDRs 6,12,381 10,37,465 Balance in UCO Bank-Savings A/C 440 22,75,059 30,696 2,06,72,532 1,78,71,627 Add: Amount Receivable as Acturial Report and TDS Receivable 28,78,276 17,94,144 (III) 2,35,50,808 1,96,65,771 Pension Fund Investment Fixed Deposit with Syndicate Bank 0.00 1,42,48,241 Fixed Deposit with Central Bank 85,26,028 81,52,493 Fixed Deposit with Canara Bank 12,54,90,673 10,10,86,223 Fixed Deposit with UCO Bank 2,55,45,093 2,49,26,304 Accrued Interest on FDRs 76,35,078 44,17,280 Balance in Canara Bank—Savings A/C No. 19116 17,45,763 29,11,476 16,89,42,634 15,57,42,018 Add: Amount Receivable as Acturial Report and TDS Receivable (78,718) (34,15,363) (IV) 16,88,63,916 15,23,26,655 Total (A) = [(I)+(II)+(III)+(IV)] 54,73,76,112 48,91,51,385 Continue......[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 ... .Contin ue from previous page As At As At March 31, 2023 March 31, 2022 (B) Against Earmarked Liabilities R R For Legal Education (Inspection Fees Received in Advance) Central Bank 67,19,001 64,24,635 Canara Bank 6,23,35,906 6,05,69,937 UCO Bank 4,20,36,353 4,17,02,034 State Bank of India 6,44,59,800 6,24,34,560 Indian Bank 1,33,62,573 1,30,87,098 18,89,13,633 18,42,18,264 Add/(Less): Unallocated to Legal Education 46,39,91,367 46,86,86,736 FDR Investment (Sch-8) (I) 65,29,05,000 65,29,05,000 For Security Deposit from Law Colleges (Affiliation) Canara Bank 19,11,69,878 18,17,28,168 Central Bank 1,67,27,626 1,59,94,769 UCO Bank 7,86,80,765 7,72,55,884 State Bank of India 2,28,70,575 1,86,88,232 Indian Bank 2,77,25,539 2,77,25,539 33,71,74,383 32,13,92,592 Add/(Less): Unallocated to Security Deposit 1,20,75,617 2,07,408 from Law Colleges (Sch-8) (II) 34,92,50,000 32,16,00,000 Total(B) = [(I)+(II)] 1,00,21,55,000 97,45,05,000 Grand Total (A)+(B) 1,54,95,31,112 1,46,36,56,385 SCHEDULE—8 OTHER INVESTMENTS Fixed Deposits with Banks for the Bar Council of India Central Bank 1,03,99,757 1,02,21,400 Canara Bank 2,53,43,80,842 1,89,28,15,196 UCO Bank 90,56,66,459 91,75,92,681 Syndicate Bank 0.00 19,04,82,450 State Bank of India 72,21,31,614 75,29,67,629 Indian Bank 5,29,91,003 5,29,91,003 4,22,55,69,675 3,81,70,70,359 Add/(Less) : Transfer to FDR Against Legal (46,39,91,367) (46,86,86,736) Education (Sch-7B) Add/(Less): Transfer to FDR Against (1,20,75,617) (2,07,408) Security Deposit (Sch-7B) Total 3,74,95,02,691 3,34,81,76,21532 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—9 CURRENT ASSETS As At As At March 31, 2023 March 31, 2022 R R (A) Interest Accrued on Investments 29,22,30,984 21,30,23,233 Total (A) 29,22,30,984 21,30,23,233 (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 1,80,965 1,83,704 Bank Balances: Canara Bank-31050 5,81,89,802 4,04,28,765 UCO Bank -132 1,09,39,023 7,93,552 Canara Bank-31065 (Legal Education) 21,66,150 18,66,090 Canara Bank 31467(AIBE) 54,863 54,803 Canara Bank 06781 8,89,457 8,64,125 Canara Bank 06816 5,50,15,990 1,11,30,285 Syndicate Bank 24171010000239 Building (Grants) 2,47,104 2,47,399 Syndicate Bank 24171010000258 (DLE) 1,28,464 1,28,434 Syndicate Bank - 24171010000296 28,23,109 28,23,079 Syndicate Bank-24172010005591 30,90,034 30,02,061 SBI C/A 32718588024 (AIBE) 5,81,458 7,51,488 SBI Collection A/C- 32956278428 (AIBE) 8,702 9,351 Indian Postal 40 0.00 HDFC- Noida S.B A/c. 50100255040680( AIBE) 5,03,699 5,04,383 In SB A/C with Scheduled Banks in Different States 24,64,44,903 19,93,60,440 Total (C ) 38,12,63,763 26,21,47,959 (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 1,58,50,000 Advance Pension Fund Deposited 1,20,979 37,73,101 Advance Salary 4,88,959 0.00 Total (D) 2,22,13,298 2,53,76,461 Grand Total (A)+(B)+(C )+(D) 69,61,88,479 50,10,28,087[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 SCHEDULE—10 LOANS & ADVANCES Year ended Year ended March 31, 2023 March 31, 2022 R R Loan to Staff 1,07,19,685 90,26,641 (Housing, Marriage, Education & Others) Advances Recoverable 1,09,26,776 6,84,45,840 Prepaid Expenses 0.00 6,000 Security Deposits for Electricity & Others 12,30,417 12,30,417 Security Deposit - University 1,02,00,000 0.00 Security Deposit - Hostel 3,15,000 0.00 Advance Rent- JJJk Trust 3,60,836 3,60,836 Amount Recoverable- JJJK Trust 69,086 69,086 TDS Recoverable-Income Tax Department 1,97,97,615 1,70,77,931 Advance for demand (FY 2015-16) - Pre deposit Income Tax 50,26,400 50,26,400 Advance TDS 9,348 0.00 Total 5,86,55,164 10,12,43,151 SCHEDULE—11 ENROLMENT AND OTHER FEES (A) Fees From Advocates Enrolment Fees 4,83,94,408 4,73,34,944 Membership Transfer Fees 28,48,000 20,85,352 Resumption of Practice Fees 3,02,825 2,52,800 Total (A) 5,15,45,233 4,96,73,096 (B) Other Fees Disciplinary Proceeding Fees 4,07,430 2,39,390 Examination Revision Fees 2,89,625 1,98,910 Application Fees for Legal Education Forms 5,01,83,278 4,63,93,431 Legal Education Regularistion Fees from Law Colleges 3,31,60,000 1,09,00,000 Total (B) 8,40,40,333 5,77,31,731 Grand Total (A)+(B) 13,55,85,566 10,74,04,827 SCHEDULE—12 EXAMINATION FEES All India Bar Examination Fees -XVI 0.00 20,73,38,225 Rechecking Fees 0.00 1,400 Foreign Examination Test Fees 48,55,003 34,30,001 Total 48,55,003 21,07,69,62634 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—13 INTEREST As At As At March 31, 2023 March 31, 2022 R R Interest on Fixed Deposits 21,98,51,970 19,50,41,771 Interest on Savings Bank A/c 12,76,960 24,06,239 Interest on Savings Bank (Enrollment) 55,70,799 44,49,856 Interest on Loans & Advances (Staff) 4,98,404 6,04,753 Interest on Income Tax Refund 6,98,810 2,06,701 Total 22,78,96,944 20,27,09,321 SCHEDULE—14 OTHER INCOME Other Miscellaneous Income 7,83,489 6,88,352 Total 7,83,489 6,88,352 SCHEDULE—15 EMPLOYEE BENEFIT EXPENSES Salaries Expenses 4,18,63,571 3,66,03,466 Council Contribution to Pension Fund A/c 1,47,92,488 1,16,63,826 Council Conribution to Gratuity Fund A/c 28,78,276 26,39,722 Leave Encashment 41,14,749 23,03,204 Medical Allowance 19,05,727 22,84,266 Mediclaim Insurance 11,04,979 11,81,333 Council Contribution to Provident Fund A/c 12,38,837 8,10,517 Assistant Allowance 7,72,990 3,67,960 Conveyance Allowance 0.00 1,48,360 Leave Travel Concession 4,09,129 1,00,871 Children Education Allowance 9,49,802 0.00 Total 7,00,30,548 5,81,03,525[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35 SCHEDULE—16 ESTABLISHMENT & OTHER EXPENSES Year ended Year ended March 31, 2023 March 31, 2022 R R Promotion of Legal expenses 14,00,00,000 19,00,00,000 Legal & Professional expenses 25,06,521 50,54,874 Miscellaneous Expenses 27,88,115 41,26,209 General Repairs & Maintenance 23,50,133 40,21,547 Water & Electricity 32,17,619 30,43,269 Printing & Stationery 1,05,59,588 17,49,206 Postage,Telegram & Telephone 16,56,156 14,30,735 Bank Charges 3,62,646 10,37,390 Conveyance 18,54,927 10,09,115 Security Charges 6,31,861 4,46,040 Repair & Maintenance 5,67,300 4,37,702 Auditors Remuneration 3,83,500 3,24,500 Insurance Premium 1,49,882 89,580 Periodical & Journal 14,105 12,834 Advertisement Expenses 17,98,353 0.00 Rates & Taxes 1,60,123 0.00 Rent (IILUER) 1,22,23,500 0.00 Brokerage (ILLUER) 1,05,000 0.00 Trainig Programme - Expenses 3,82,446 0.00 Expenses for IILUER at Goa 5,21,11,467 0.00 Interst on TDS 4,950 0.00 Inaugural Ceremony of ILLUER - Goa 1,15,33,131 0.00 Refreshment 1,97,051 0.00 Total 24,55,58,373 21,27,83,00036 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—17 EXPENSES ON COUNCIL'S ACTIVITIES AND MEETINGS Year ended Year ended March 31, 2023 March 31, 2022 R R (A) Travelling & Meeting Expenditure Travelling - Council 4,41,98,889 3,50,51,111 Travelling Council - Goa 78,92,207 0.00 Travelling - Disciplinary Committee Meeting 1,10,39,290 35,04,789 Travelling - Inspection 1,23,89,042 61,96,747 Travelling - Legal Education Meeting 29,26,694 22,93,438 Meeting Expenses 1,14,09,503 88,39,407 Guest Room Expenditure 6,73,188 0.00 Total (A) 9,05,28,813 5,58,85,491 (B) Other Expenses Contribution/ Financial Assistance To State Bar Councils 20,00,000 0.00 Conference, Seminar & Workshop Expenses 1,24,49,570 6,31,590 Felicitation Expenses 58,24,899 24,23,725 Subscription to IBA/IIC 3,64,917 91,450 Total (B) 2,06,39,386 31,46,765 Grand Total (A+B) 11,11,68,200 5,90,32,256 SCHEDULE—18 EXAMINATION EXPENSES All India Bar Examination XV 9,05,45,890 0.00 All India Bar Examination XV 0.00 3,68,85,630 Foreign Examination Expenses 0.00 9,500 Total 9,05,45,890 3,68,95,130[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 SCHEDULE—19 ACCOUNTING POLICIES & NOTES TO ACCOUNTS [THE YEAR ENDED 31ST MARCH, 2023] A 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. B (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.38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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. (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.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 (B) NOTES TO ACCOUNTS The details of contingent liabilities not acknowledged as debts. 1. Contingent Liabilities: S. Particulars Financial Section Date on Demand Demand No. Year Code which Outstanding as at Outstanding as at demand 31-03-2023 31-03-2022 raised (R) (R) (a) Income Tax 2015-16 143(3) 30-12-2018 4,16,41,108.00 4,16,41,108.00 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 34,92,50,000/- 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. 544129 Place : New Delhi Date : 30th October, 2023 SRIMANTO SEN, Secy. [ADVT.-III/4/Exty./124/2024-25] 5Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.