We have audited the accompanying Financial Statements of the BAR COUNCIL OF INDIA ( the Council ), as at March 31, 2024, which comprise the Balance Sheet and Income and Expenditure Account for the year then ended, and Notes to the Financial Statements

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअID.-E0x8x0x 52025-262979 CG-DL-E-08052025-262979 असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 318] नई ददल्ली, सोमवार, अप्रलै 28, 2025/विै ाख 8, 1947 No. 318] NEW DELHI, MONDAY, APRIL 28, 2025/VAISAKHA 8, 1947 अजधसचू ना नई ददल्ली, 16 अप्रैल, 2025 नई ददल्ली, 25 जसतम्ब र, 2024 फा. स.ं .— geus] Hkkjrh; fof/kK ifj"kn~ ¼Þifj"kn~ß½ ds 31 ekpZ] 2024 rd ds layXu foÙkh; fooj.kkas dh ys[kk ijh{kk dh Fkh ftleas rc lekIr gq, o"kZ ds fy, rqyu i= vkSj vk; ,o a O;; ys[kk rFkk 31 ekpZ] 2024 dks lekIr g,q o"kZ ds fy, foÙkh; fooj.kks a ds fVIi.k rFkk egRoi.w kZ ys[kkda u foÙkh; uhfr;kas dk lkj vkSj vU; Li"Vhdkjd tkudkjh lfEefyr gaSA gekjh jk; rFkk gekjh lokZsÙke tkudkjh es a vkSj geas fn, x, Li"Vhdj.kkas ds vuqlkj] iwoksZDr foÙkh; fooj.k vf/koDrk vf/kfu;e] 1961 }kjk vifs{kr jhfr eas tkudkjh dks vko';d rjhds ls izLrqr djrs gSa vkSj Hkkjr es a lk/kkj.kr;k Lohd`r ys[kkda u fl)kUrkas ds vuq:i lgh vkSj mfpr :Ik eas izLrqr djrs gSaA ¼d½ rqyu i= ds ekeys es]a 31 ekpZ] 2024 rd ds dk;dZ ykiks a dh fLFkfr] 2813 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼[k½ vk; vkSj O;; ys[kk ds ekeys es]a ml rkjh[k dks lekIr gq, o"kZ ds fy, vf/k'k"s k] vkSj ¼x½ udnh ioz kg fooj.k ds ekeys es]a ml rkjh[k dks lekIr gq, o"kZ ds fy, ifj"kn~ ds udnh izokg ds Ckkjs easA geus] Hkkjrh; pkVZMZ vdkmVa saVs laLFkku }kjk fofufnZ"V ys[kk ijh{kk ds ekudka s ¼,l,½ ds vuqlkj] viuh ys[kk ijh{kk lapkfyr dh FkhA mu ekudkas ds v/khu gekjh ftEesnkfj;ks a dk s vkx s gekjh fjiksVZ ds foÙkh; fooj.kkas dh ys[kk ijh{kk ds fy, ys[kk ijh{kd ds mÙkjnkf;Ro okys HkkXk eass of.kZr fd;k x;k gSA ge] Hkkjrh; pkVZMZ vdkmaVsasV laLFkku }kjk tkjh uSfrd lafgrk ds lkFk-lkFk vf/kfu;e vkSj rn~/khu cuk, x, fu;ekas ds mica/kkas ds v/khu mu uSfrd vis{kkvkas] tkfsd foÙkh; fooj.kks a dh gekjh ys[kk ijh{kk ls lqlaxr gSa] ds vuqlkj ifj"kn~ ls Lora= gaS vkSj geus vius uSfrd mÙkjnkf;Ro dk s bu vi{s kkvkas vkSj uSfrd lafgrk ds vuqlkj iwjk fd;k gSA gekjk fo'okl g S fd og ys[kk ijh{kk lk{; tks geus izkIr fd, gekjh jk; ds fy, vk/kkj iznku djus ds fy, Ik;kZIr ,o a leqfpr gaSA ifj"kn~ dk izca/ku bu foÙkh; fooj.kkas dk s rS;kj djus ds fy, mÙkjnk;h gS tk s Hkkjr eas lk/kkj.kr% Lohdkj fd, x, ys[kk fl)kUrkas] ftues a ys[kkda u 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 yxkus ,o a vU; vfu;ferrkvkas ds fy, ykxw fof/k ds vuqlkj Ik;kZIr ys[kkda u vfHkys[kkas dk vuqj{k.k] leqfpr ys[kkda u uhfr;kas dk p;u ,oa vuqiz;kxs ] ,ls s fu.kZ; ,oa izkDdyu djuk tk s ;qfDr;qDr vkSj foosdiw.kZ gSa] vkSj Ik;kZIr vkra fjd foÙkh; fu;a=.kkas dh :i js[kk] dk;kZUo;u rFkk j[k-j[kko tk s mu ys[kkda u vfHkys[kkas dh okLrfodrk rFkk laiw.kZrk lqfuf”pr djus ds fy, izHkkoh <ax ls izpkfyr gks jg s Fks( ,ls s foÙkh; fooj.kkas ds rS;kj fd, tkus vkSj izLrqr djus ls lqlaxr gSa tk s lgh vkSj mfpr fp«k.k izLrqr djrs gSa vkSj rkfRod feF;k dFku] pkg s og diV ;k =qfV ds dkj.k gks] Hkh lfEefyr gaSA foÙkh; fooj.kkas ds rS;kj djus eas] izca/ku] ,d pkyw leqRFkku ds :i eas tkjh jgus ds bdkbZ dh {kerk dk eYw ;kda u djus ds fy, vkjS D;k pkyw leqRFkku ds vk/kkj ij ys[kkda u dk mi;kxs leqfpr gS vkjS lkFk gh pkyw leqRFkku ls lca af/kr fo"k;kas dk s ;fn ykx w gk]s izdV djus ds fy, mÙkjnk;h gSA izca/ku ifj"kn dh foÙkh; fjikVs Z djus dh izfØ;k dk Ik;Zo{s k.k djus ds fy, Hkh ftEesnkj gSA gekjk mí's ; jgk g S fd bl ckjs eas ;qfDr;qDr vk”oklu izkIr fd;k tk, fd D;k foÙkh; fooj.k iw.kZr;k rkfRod feF;k dFku ls] pkg s diV ;k =qfV ds dkj.k] eqDr gS vkjS ys[kk ijh{kd dh fjikVs Z tkjh djuk ftleas gekjh jk; Hkh lfEefyr gSA ;qfDr;qDr vk'oklu ,d mPpLrj dk vk'oklu gS fdUrq tks ,d ,slh xkjaVh ugha gS fd ys[kk ijh{kk ekudkas ds vuqlkj lapkfyr ys[kk ijh{kk eas lnSo fdlh rkfRod feF;k dFku dk irk py tk,xk tc og fo|eku gksxk A ys[kk ijh{kk ds ekudkas ds vuqlkj ys[kk ijh{kk dh izfdz;k ds Hkkx ds :Ik eas] ys[kk ijh{kk eas gj le; o`fRrd foosd dk i;z kxs fd;k tkrk gS vkSj o`fRrd lUngs cuk, j[kk tkrk gSA feF;k dFku diV ;k =qfV ls mRiUu gks ldrs gSa vkSj rkfRod le>s tkrs gSa[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3 ;fn O;fDrxr :Ik ls ;k lexzr% muls bu foÙkh; fooj.kkas ds vk/kkj ij fy, x, mi;kDs rkvks a ds vkfFkZd fu.kZ;ks a dk s izHkkfor djus dh ;qfDr;qDr :i ls izR;k'kk dh tkrh gSA ge fjikVs Z djrs gSa fd %& ¼d½ geus mu lHkh tkudkfj;kas vkSj Li"Vhdj.kkas dh bZIlk dh gS vkSj mUgs a izkIr fd;k tk s gekjs loksZÙke Kku vkjS fo'okl ds vuqlkj gekjh ys[kk ijh{kk ds iz;kts ukas ds fy, vko';d FkAs ¼[k½ gekjh jk; es]a ifj"kn~ }kjk] fof/k }kjk visf{kr :Ik es a mfpr ys[kk cfg;ka j[kh xbZ ga Sa tSlk fd bu cfg;kas dh gekjh tkap l s izrhr gksrk gSA ¼x½ bl fjikVs Z es a of.kZr fd, x, rqyu i= vkSj vk; rFkk O;; ys[kk] ys[kk cfg;ks a ds vuqlkj gaSA ¼?k½ gekjh jk; es]a iwokZsDr foÙkh; fooj.k Hkkjr ds pkVZMZ vdkmaVsVa laLFkku }kjk tkjh ys[kkda u ekudkas dk vuqikyu djrs gSaA ¼³½ ifj"kn~ us 31 ekpZ] 2024 dk s lekIr gq, o"kZ ds fy, vius foÙkh; fooj.kkas eas foÙkh; fLFkfr ij yafcr eqdnekas ds izHkko dk s fVIi.k la- 20 ch ¼1½ ds }kjk vkdfLed nkf;Rokas ds :i eas izdV fd;k gSSA /-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼31 ekpZ] 2024 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 5,98,06,65,606 4,24,56,48,066 vkfLr;ka fuf/k ¼lgk;rk vuqnku½ 3 73,04,049 81,89,744 vfHkfuf'pr fuf/k 4 61,03,94,089 54,73,76,112 yEch vof/k ds nkf;Ro 20,00,000 20,00,000 izfrHkwfr fu{ksi vkSj vfxze Qhl 5 67,20,55,000 1,00,21,55,000 pky w nkf;Ro vkSj izko/kku 6 2 4 , 2 3 , 6 7 , 8 37 2 6 , 2 0 ,95,625 7,52,55,17,026 6,07,81 , 9 4 , 9 9 2 fLFkj vkfLr;ka 7 2,22,99,351 2,43,17,546 vfHkfuf'pr fuos'k 8 1,46,24,49,089 1,54,95,31,112 vU; fuos'k 9 5,21,51,66,659 3,74,95,02,691 pky w vkfLr;ka 10 75,09,00,228 69,61,88,479 _.k vkSj vfxze 11 7,47,01,699 5,86,55,164 7,52,55,17,026 6,07,81,94,992 y[s kkdj.k uhfr;ks a vkSj ys[kkvks a ij fVIi.k vuqlwph 1 ls 20 y[s kk ds vfHkUu vax gSa A - - 10 013016 gå/- gå/- gå/- gå/- : :[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5 ¼31 ekpZ] 2024 dh fLFkfr ds vuqlkj½ ukekadu vkSj vU; Qhl 12 16,21,58,647 13,55,85,566 ijh{kk Qhl 13 50,19,24,900 48,55,003 fujh{k.k Qhl 1,32,84,09,062 69,80,75,650 C;kt 14 32,14,84,889 22,78,96,944 vU; vk; 15 18,93,05,185 7,83,489 2,50,32,82,683 1,06,71,96,653 deZPkkjh lqfoËkk O;; 16 8,19,24,768 7,00,30,548 LFkkiu vkSj vU; O;; 17 3,51,04,478 24,55,58,373 ifj"kn~ dh xfrfof/k;ks a vkSj cSBd ij O;; 18 18,82,54,307 11,11,68,200 ijh{kk O;; 19 64,800 9,05,45,890 vo{k;.k 7 29,16,791 29,90,138 nku 46,00,00,000 0.00 76,82,65,144 52,02,93,149 o"kZ ds nkSjku vkjf{kfr;ks a vkSj vf/k'ks"kkas es a vUrfjr vf/k'ks"k/¼?kkVk½ 1,73,50,17,539 54,69,03,503 y[s kkdj.k uhfr;ks a vkSj ys[kkvks a ij fVIi.k 20 vuqlwph 1 ls 20 y[s kk ds vfHkUu vax gSa A - ,Q- vkj- ua- 013016,u gå/- gå/- gå/- gå/- : :6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] नकद प्रवाह वववरण (31 माच,च 2024 की जस्ट्थजत के अनसु ार) वववरण 31 माच,च 2024 को 31 माच,च 2023 को रुपए रुपए आय क. पररचालन गविववविय ों से नकद प्रवाह आय एवं व्यय खाते के अनुसार अधधशेष 1,73,50,17,539 54,69,03,503,42 गैर-नकद/सोंचालन मद ों के समाय जन के बाद पररचालन से नकद प्रवाह: मूल्यह्रास (पररसंपधि कोष में शुद्ध प्रभार) 29,16,791 29,90,138,33 सावधध जमा पर अधजित ब्याज (30,98,29,981) (21,98,51,970) बचत बैंक (नामांकन) और अन्य पर ब्याज (1,06,49,655) (68,47,759) कमिचाररयो ं को धदए गए ऋण और अधिमो ं पर ब्याज (4,22,572) (4,98,404) कायिशील पूंजी और धनधधयो ं में पररवतिन से पहले 1,41,70,32,122 32,26,95,508 पररचालन अधधशेष: वतिमान पररसंपधियो ं और देनदाररयो ं में वृद्धद्ध/कमी ऋण एवं अधिमो ंमें (वृद्धद्ध)/कमी (1,60,46,535) 4,25,87,987 प्राद्धियो ंमें (वृद्धद्ध)/कमी (14,09,842) 31,63,163 अधजित ब्याज में (वृद्धद्ध)/कमी (4,86,23,697) (7,92,07,752) वतिमान पररसंपधियो ंमें (वृद्धद्ध)/कमी 2,91,07,220 (56,64,406) वतिमान देनदाररयो ंऔर प्रावधानो ंमें (वृद्धद्ध)/कमी (1,97,27,788) 68,37,445 शुद्ध नकद प्रवाह (उपय ग)(-)सोंचालन गविववविय ोंमें 1,36,03,31,479 29,04,11,945 ख. वनवेश गविववविय ों से नकद प्रवाह सावधध जमा पर ब्याज 30,98,29,981 21,98,51,970 बचत बैंक (नामांकन) और अन्य पर ब्याज 1,06,49,655 68,47,759 कमिचाररयो ं को धदए गए ऋण और अधिमो ं पर ब्याज 4,22,572 4,98,404 वास्तधवक पररसंपधियो ं की धबक्री 0.00 0.00 वास्तधवक पररसंपधियो ं की खरीद 17,84,296 28,32,202 गैर-वतिमान देनदाररयो ं में वृद्धद्ध (33,01,00,000) 68,05,55,000 वनवेश: i) आरधित धनधध के धवरुद्ध धनवेश: कल्याण धनधध धनवेश में वृद्धद्ध (1,98,57,903) (2,80,53,907) भधवष्य धनधध धनवेश में वृद्धद्ध (43,90,584) (80,65,101) उपदान धनधध धनवेश में वृद्धद्ध (33,04,762) (9,81,626) पेंशन धनधध धनवेश में वृद्धद्ध (1,05,53,596) (1,11,48,532) धशिा (1,63,37,903) (46,95,369) धवधध महाधवद्यालयो ंसे सुरिा जमा धनवेश में वृद्धद्ध (सम्बद्धता) (1,28,11,487) (1,57,81,791)[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7 वववरण 31 माच,च 2024 को 31 माच,च 2023 को रुपए रुपए वनवेश का नकदीकरण ए.आई.बी.ई .और भा.धव.प. 14,65,73,584 (71,72,840) ii) अन्य धनवेश 1,46,56,63,967 (40,13,26,477) शुद्ध नकद से/उपय ग वनवेश गविववविय ों में)-( (1,39,37,60,114) 43,33,59,693 ग. ववत्तप षण गविववविय ों से नकद प्रवाह कल्याण धनधध (शुद्ध) में वृद्धद्ध/कमी 1,98,57,903 2,80,53,907 भधवष्य धनधध (शुद्ध) में वृद्धद्ध/कमी 43,90,584 80,65,101 उपदान धनधध (शुद्ध) में वृद्धद्ध/कमी 33,04,762 9,81,626 पेंशन धनधध (शुद्ध) में वृद्धद्ध/कमी 1,05,53,596 1,11,48,532 शुद्ध नकद से उत्पन्न/उपय ग ववत्तप षण गविववविय ों में)-( 3,81,06,844 4,82,49,166 नकद एवं नकद समकिो ंमें शुद्ध वृद्धद्ध/कमी (क+ख+ग) 46,78,210 77,20,20,804 वषि की शुरुआत में नकद एवं नकद समकि (प्रारंधभक शेष) 38,12,63,763 26,21,47,959 वषि के अंत में नकद एवं नकद समकि (प्रारंजभक िषे ) 38,59,41,973 1,03,41,68,763 नकद और नकद समकक् ों के घटक: हाथ नकदी 55,485 1,80,965 अनुसूधचत बैंको ं में चालू खाता और बचत खाता में शेष 38,58,86,487 38,10,82,798 य ग 38,59,41,973 38,12,63,763 यह नकद प्रवाह धववरण अप्रत्यि पद्धधत के अनुसार आई.सी.ए.आई .द्वारा जारी ए एस-3 के अनुसार तैयार धकया गया है । अनुसूची 1 से 20 लेखा के अधभन्न अंग हैं । सम-संखयांक तारीख को तुलन पत्र के साथ हमारे जववरण के अनुसार कृते भारतीय जवजधज्ञ पररषद ् कृते िी. के. केजडया एंड कं. चार्चडच अकाउंर्ेंट्स एफ. आर. नं. 013016 एन. ह./- ह./- ह./- ह./- उपाध्यक्ष सजचव वररष्ठ का. अ. भागीदार लेखा जवभाग एम. नं. 544129 स्ट्थान : नई ददल्ली ददनांक : 25 जसतम्बर, 20248 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼ ½ gkFk udnh 1,80,965.20 Lkkof/kd tek es a fuos”k 1,85,29,00,000.00 caSd udnh 38,10,82,799.73 _.k ,oa vfxze 1,68,38,685.41 ifjiDo lkof/kd tek 75,89,60,855.00 is'a ku QaM esa fuos”k 1,00,00,000.00 izfrHkwfr fu{ksi 4,99,00,000.00 fofo/k nsunkj dY;k.k dks’k 81,53,177.00 fofo/k nsunkj 82,03,177.00 Hkfo’; fuf/k eas fuos”k 75,46,618.00 tek “kqYd vuq”kklfud desVhs 17,05,000.00 dj ,oa “kqYd 50,29,898.00 fof”k’V igpku la[;k 1,80,600.00 minku fuf/k fuos”k 28,78,276.38 fLFkj vkfLr;ks a dk dz; 17,84,295.00 fujh{k.k “kqYd 94,84,09,062.04 fofo/k ysunkj 8,67,612.00 ,-vkbZ-ch-bZ- dk va”k 50,19,24,900.00 iwoZnRr [kpZ 48,442.00 iksVZy jftLVªhdj.k “kqYd 10,21,50,590.58 izkI; jkf”k 54,863.00 dkuuw h f”k{kk vkosnu “kqYd 7,35,60,499.09 fof/k fo”ofo|ky;ks a dk dkuuw h nku 46,00,00,000.00 f”k{kk fu;euhdj.k “kqYd 3,16,50,500.00 fon's kh ijh{kk tkap “kqYd 4 2 ,00,000.00 ;k=k,a 9,78,59,805.00 Ukkekadu “kqYd 3 1 , 4 7,662.00 Hkk-fo-Ik- varjkZ’Vªh; lEesyu 4,98,20,684.00 osc iksVZy jftLVªhdj.k “kqYd 19,23,400.00 deZpkjh ykHk O;; 3,93,12,437.00 vuq”kklfud dk;Zokgh “kqYd 8,32,945.00 cSBd O;; 1,57,46,378.74 iqujkjaHk dk;Zokgh “kqYd 2,38,000.00 fo'ofo|ky; O;; 1,08,22,974.41 Lkaxks’Bh vkSj lEesyu 51,85,000.00 Lekfjdk ys[k foKkiu 4,77,81,000.00 eqæ.k vkSj ys[ku lkexzh 18,50,480.00 iathdj.k “kqYd jkT; 4,57,17,692.59 mn~ÄkVu lekjksg 5,65,484.00 Lkkof/kd tek ij C;kt 2,31,13,609.46 njw Hkk’k O;; 5,36,971.00 jkT; Ckpr [kkr s dk C;kt 79,56,870.44 fof/k jRu iqjLdkj 3,00,000.00 mnHkwr C;kt 64,71,694.54 fon”s kh ijh{kk 64,800.00 izdh.kZ vk; 50,57,425.98 Ckpr [kkrs dk C;kt 26,92,717.00 ;krk;kr 57,39,817.00 LFkkukarj.k “kqYd 24,55,350.00 va”knku 38,95,850.00 iathdj.k “kqYd 6,58,000.00 ikuh vkSj fctyh 36,27,195.00 vk; dj fjQaM ij C;kt 5,82,680.00 is'a ku fuf/k vfHknk; [kkrk 32,63,432.00 iqujh{k.k “kqYd 3,56,075.00 U;k;ky; dk;Zokgh 31,37,750.00 tjuy lnL;rk “kqYd 84,800.00 NqV~Vh uxnhdj.k 29,24,118.00 ¼HkkåfoåIkå U;kl iyZ QLVZ½ izfdz;k izHkkj 64,000.00 ejEer vkSj vuqj{k.k 27,61,138.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 dkuuw h f”k{kk fu;e 14,500.00 dk;Z”kkyk O;; 25,00,000.00 vuqc/a k 14,000.00 izdh.kZ O;; 19,05,399.85 vkjå Vhå vkbZå “kqYd 10,652.00 lEeku O;; 18,55,252.00 Hkk-fo-i- fu;e 50.00 vfrfFk d{k O;; 12,63,144.00 Mkd vkSj rkj 8,81,481.00 O;kOklkf;d izHkkj 5,89,727.00 NqV~Vh ;k«kk fj;k;r 5,75,670.00 lqj{kk izHkkj 5,38,670.00 foKkiu vkSj jkti= 3,71,764.00 vfËklwpuk cSad izHkkj&jkT; 2,46,605.62 Tkyiku 2,42,419.00 chek 1,94,096.00 vkÃåchå,å dk va”knku 1,80,248.12 fuxe dj 1,72,612.00 vkÃåvkÃålhå dk va”knku 1,16,820.00 cSad izHkkj 94,954.41 loZj ejEer izHkkj 60,180.00 onhZ O;; 15,092.00 Ik«k if«kdk,a vkSj tjuy 13,124.00 la;qDr lEeys u O;; 4,500.00 iwoZ vof/k O;; 1,200.00 xzg fuekZ.k _.k ij O;kt 960.77 शेष gkFk udnh 55,485.35 cSad udnh 38,58,86,487.00 3,01,12,82,072.65 3,01,12,82,072.65 - pkVMZ Z ,dkmaVaVs l~ ,Q- vkj- ua- 013016,u gå/- gå/- gå/- gå/- mik/;{k lfpo ofj"B dk0 v0 Hkkxhnkj y[s kk foHkkXk ,e- ua- 544129 : :10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vafre rqyu i= ds vuqlkj vfr'ks"k 1,07,30,445 1,07,30,445 TkksfM+, % o"kZ ds vUrxZr izkIr eq[; nku 0.00 0.00 1,07,30,445 1,07,30,445 fiNys rqyu i= ds vuqlkj vkjfaHkd vf/k'ks"k 1,14,31,06,590 1,01,83,87,433 tksfM+, % o"kZ dk vf/k'ks’k vk; vkSj O;; y£s k ds vuqlkj 1,73,50,17,539 54,69,03,503 tksfM+,+ % o"kZ ds vUrxZr fo”ks"k QaM ls gLrkarj.k 45,30,41,475 13,78,15,654 ÄVkb, % o"kZ ds vUrxZr iz:Ik&10 es a ntZ fo”ks"k QaM ls (1,85,,00,00,000) (56,00,00,000) gLrkarj.k 1,48,11,65,605 1,14,31,06,590 f vkjfaHkd vfr'ks"k 3,10,25,41,475 2,68,03,57,130 tksfM+,+ % o"kZ ds vUrxZr izkIr vkjf{kfr vkSj vf/k'ks"k ls 1,85,00,00,000 56,00,00,000 gLrkarfjr ÄVkb, % o"kZ ds vUrxZr vkjf{kfr vkSj vf/k'ks"k ls (45,30,41,475) (13,78,15,654) gLrkrafjr mi;ksXkh jde 4,49,95,00,000 3,10,25,41,476 5,98,06,65,606 4,24,56,48,066 vkjfaHkd vfr'ks"k 81,89,744 91,78,785 ÄVkb, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkarj.k (8,85,695) (9,89,040) 73,04,049 81,89,744[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 vkjfaHkd vfr”ks’k 30,39,04,108 27,33,46,360 vf/koDrkvks a ls vfHknk; 29,84,701 0.00 jk-fo-i- ls vfHknk; 98,73,645 1,98,12,222 Lkkof/kd tek ij C;kt 1,71,31,326 1,37,70,290 cpr [kkrs ij C;kt 1,86,830 3,78,522 33,40,80,610 30,73,07,395 : vf/koDrkvks a dks lgk;rk (59,12,000) (38,83,000) cSad O;; 0.00 (195) vU; O;; (9,690) 0.00 Hkkjrh; fof/kK ifj"kn~ esa ns; Hkfo’; fuf/k 0.00 4,79,908 32,81,58,920 30,39,04,108 vkjfaHkd vfr”ks’k 5,10,57,279 4,38,12,598 tksfM+, % deZpkfj;ks a dk vfHknk; ¼tSlk fd iwoZ es a crk;k x;k 29,21,484 26,05,818 “deZpkfj;ks a dk vfuok;Z va'knku”½ tksfM+, % deZpkfj;ks a dk vfHknk; ¼tSlk fd iwoZ es a crk;k x;k 25,16,000 27,24,750 “deZpkfj;ks a dk LoSfPNd va'k+nku”½ tksfM+, % vkCkafVr C;kt 29,32,567 23,75,276 tksfM+, % Hkfo";-fuf/k C;kt ds vfHknk; eas deh 13,68,796 12,38,837 6,07,96,127 5,27,57,279 ÄVkb, % LFkk;h fudklh (19,01,280) (17,00,000) 5,88,94,847 5,10,57,279 vkjfaHkd vfr”ks’k ¼ih ch vks vkSj C;kt ckË;rk½ 2,35,50,808 1,96,65,771 tksfM+, % ifj"kn ~ ls izkIr vfHknk; 31,08,491 28,78,276 tksfM+, % cpr [kkrs ls izkIr C;kt 72,134 10,06,778 Lkkof/kd tek ls izkIr C;kt 11,34,120 0.00 2,78,65,553 2,35,50,825 ÄVkb, % vU; O;; 0.00 (17) 2,78,65,553 2,35,50,80812 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vkjfaHkd vfr”ks’k ¼ih ch vks vkSj C;kt ckË;rk½ 16,88,63,916 15,23,26,655 tksfM+, % vfHknk;/ÁkoËkku 1,32,63,432 24,98,106 tksfM+, % cpr [kkrs ls izkIr C;kt 1,04,29,807 85,40,636 Lkkof/kd tek ls izkIr C;kt 76,173 0.00 19,26,33,328 16,33,65,397 ÄVkb, % vfrfjDr/deh ih ch vks dk ifjorZu 1,00,52,785 1,22,94,383 ÄVkb, % iwoZ deZpkfj;ksa/vkfJrks a dks cSad izHkkj vkSj Vh- Mh- ,l- (72,11,344) (67,95,864) ¼iwoZ o"kZ½ dk Hkqxrku 19,54,74,769 16,88,63,916 61,03,94,089 54,73,76,112 izfrHkwfr fu{ksi 39,91,50,000 34,92,50,000 vfxze izkIr fujh{k.k Qhl 27,29,05,000 65,29,05,000 67,20,55,000 1,00,21,55,000 vuq”kklfud cSBd fu{ksi Qhl 33,79,028 16,74,028 vfxze :Ik ls izkIr fof”k"V igpku la[;k Qhl 21,65,300 19,84,700 osc iksVZy jftLVªhdj.k Qhl 0.00 3,09,90,634 55,44,328 3,46,49,362 izfrHkwfr fu{ksi ¼,-vkbZ-vkj-izk-fy-½ 80,00,000 80,00,000 vfxze jkf”k ¼,-vkbZ-vkj-izk-fy-½ 1,00,000 1,00,000 81,00,000 81,00,000[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 ,-vkbZ-ch-bZ- ¼,l-Vh-ch-lh½ 19,84,91,200 19,84,91,200 3,50,500 3,50,500 laijh{kd dk s lan;s Qhl 50,000 10, 000 vU; lan;s 19,88,91,700 19,88,51,700 lan;s is”a ku fuf/k ¼chekafdd½ 99,31,804 0.00 dY;k.k fuf/k es a n;s lans; ¼Vh- Mh- ,l-½ 34,08,317 32,74,645 lan;s minku fuf/k va”knku ¼chekafdd½ 31,08,491 28,78,276 Hkfo"; fuf/k U;wure vfHknk; 13,68,796 12,47,502 is”a ku fuf/k es a n;s ¼Vh- Mh- ,l-½ 1,33,860 42,262 Hkfo"; fuf/k eas ns; ¼Vh- Mh- ,l-½ 51,320 32,689 lan;s ¼Vh- Mh- ,l-½ 7,702 0.00 lan;s Hkfo"; fuf/k 0.00 5,16,612 1,80,10,289 79,91,986 NqV~Vh dk udn Hkqxrku ds fy, izko/kku 1,18,21,250 1,25,02,577 1,18,21,21,520 1,25,02,577 24,23,67,837 26,20,95,62514 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4][भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 1512 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 31 31 dsujk cSad esa lkof/kd tek 7,43,37,187 7,02,42,166 ;wdks cSad esa lkof/kd tek 16,49,18,423 15,21,07,088 lsUVªy cSad esa lkof/kd tek 85,58,349 80,13,295 Hkkjrh; LVVs cSad esa lkof/kd tek 3,18,75,342 3,07,52,905 bafM;u cSad esa lkof/kd tek 1,70,06,287 1,57,22,231 lkof/kd tekvks a ij mn~Hkwr C;kt 2,09,02,035 1,57,71,974 ;wdks a cSad cpr [kkrk la- 9363 eas vfr”ks"k 71,37,981 80,19,805 Ukdn vfr”ks"k 15,000 0.00 32,47,50,604 30,06,29,464 tksfM+, % Hkk- fo- i- ls izkI; jde ¼izkI; Vh- Mh- ,l-½ 34,08,317 32,74,645 32,81,58,920 30,39,04,109 ;wdks cSad esa fo”ks"k tek 11,90,217 11,90,217 ;wdks cSad esa lkof/kd tek 3,82,87,118 3,44,76,568 dsujk cSad esa lkof/kd tek 1,02,41,784 96,61,750 lkofËkd tekvks a ij mn~Hkwr C;kt 31,90,333 18,24,356 ;wdks cSad cpr [kkrk 261025 eas vfr”ks"k 39,77,263 17,10,322 5,68,86,715 4,88,63,213 tksfM+, % Hkfo"; fuf/k _.k 1,03,308 (87,445) tksfM+, % Hkk- fo- i- ls izkI; jde ¼izkI; C;kt es a U;wurk vkSj 14,20,115 17,96,803 Vh- Mh- ,l-½ tksfM+, % Ukdn vfr”ks"k 4,800 4,800 tksfM+, % dY;k.k fuf/k ls izkI; jde 4 ,7 9 , 9 0 8 4 , 7 9 , 9 0 8 5,88,94,847 5,10,57,279 ;wdks cSad esa fo”ks"k tek ] 3,18,433 3,18,433 dsujk cSad esa lkof/kd tek 20,23,568 19,22,872 ;wdks a cSad esa lkof/kd tek 1,87,47,853 1,55,43,787 lkof/kd tekvks a ij mn~Hkwr C;kt 14,41,739 6,12,381 ;wdks a cSad cpr [kkrk la[;k 440 eas vfr”ks"k 22,25,469 22,75,059 2,47,57,062 2,06,72,532 tksfM+, % Hkk- fo- i- ls izkI; jde ¼izkI; chekafdd jde vkSj 31,08,491 28,78,276 Vh- Mh- ,l-½ 2,78,65,553 2,35,50,808[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 31 31 lasVªy cSad esa lkof/kd tek ] 91,05,958 85,26,028 dsujk cSad esa lkof/kd tek 13,51,78,956 12,54,90,673 ;wdks a cSad esa lkof/kd tek 2,58,30,475 2,55,45,093 lkof/kd tekvks a ij mn~Hkwr C;kt 94,09,382 76,35,078 dsujk cSad cpr [kkrk la[;k 19116 esa vfr'ks"k 58,84,333 17,45,763 18,54,09,104 16,89,42,634 tksfM+, % Hkk- fo- i- ls izkI; jde ¼izkI; chekafdd vkSj Vh- Mh- ,l-½ 1,00,65,665 (78,718) 19,54,74,769 16,88,63,916 61,03,94,089 54,73,76,112 fof/kd f'k{kk ds fy, ¼vfxze izkIr fujh{k.k Qhl½ lsUVªy cSad 71,76,019 67,19,001 dsujk cSad 6,86,08,809 6,23,35,906 ;wdks cSad 4,29,87,406 4,20,36,353 Hkkjrh; LVVs cSad 3,93,66,120 6,44,59,800 bafM;u cSad 1,44,37,376 1,33,62,573 17,25,75,730 18,89,13,633 tksfM+,/¼?kVkb,½ % foåf'kå lkof/kd fuos”k eas vukcafVr 28,03,29,270 46,39,91,367 ¼vuqlwph&8½ 45,29,05,000 65,29,05,000 dsujk cSad 20,22,82,684 19,11,69,878 lsUVªy cSad 1,78,65,417 1,67,27,626 ;wdks cSad 7,86,80,765 7,86,80,765 Hkkjrh; LVVs cSad 2,28,70,575 2,28,70,575 bafM;u cSad 2,82,86,429 2,77,25,539 34,99,85,870 33,71,74,383 tksfM+,/¼?kVkb,½%fof/k egkfo|ky;ks a ls vukcafVr izfrHkwfr fu{ksi ¼vuqlwph&8½ 4,91,64,130 1,20,75,617 39,91,50,000 34,92,50,000 85,20,55,000 1,00,21,55,000 1,46,24,49,089 1,54,95,31,11213 13 14 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 31 31 lasVªy cSad 1,11,19,710 1,03,99,757 dsujk cSad 4,08,70,85,724 2,53,43,80,842 ;wdks cSad 61,01,88,849 90,56,66,459 Hkkjrh; LVVs cSad 78,21,69,207 72,21,31,614 bafM;u cSad 5,40,96,569 5,29,91,003 5,54,46,60,059 4,22,55,69,675 tksfM+,/¼?kVkb,½ % fof/kd f”k{kk ds izfr lkof/kd tek ls gLrkarj.k ¼vuqlwph&7 [k½ (4,91,64,130) (46,39,91,367) tksfM, /¼?kVkb,½ % izfrHkwfr fu{ksi ds izfr lkof/kd tek ls gLrkarj.k (vuqlwph&7 [k½ (28,03,29,270) (1,20,75,617) 5,21,51,66,659 3,74,95,02,691[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 31 31 34,08,54,681 29,22,30,984 34,08,54,681 29,22,30,984 ¼izcU/kd e.My }kjk ;Fkk izekf.kr½ 4,80,434 4,80,434 4,80,434 4,80,434 55,485 1,80,965 fofHkUu jkT;ks a ds vuqlwfpr cSadks a ds cpr [kkr s eas 29,76,93,126 24,64,44,903 dsujk cSad & 06816 6,24,60,172 5,50,15,990 dsujk cSad & 4273 1,09,91,111 0.00 dsujk cSad & 31050 1,01,45,696 5,81,89,802 ;wdks cSad & 132 19,56,296 1,09,39,023 dsujk cSad & 06781 9,15,534 8,89,457 Hkkjrh; LVVs cSad pkyw [kkrk & 32718588024 ¼,åvkbZåchåbZå½ 5,96,461 5,81,458 ,påMhå,Qålhå] ukS,Mk cpr [kkrk laå 50100255040680 ¼,åvkbZåchåbZå½ 5,03,733 5,03,699 dsujk cSad & 24171010000239 Hkou ¼vuqnku½ 2,47,104 2,47,104 dsujk cSad & 31065 ¼fof/kd f'k{kk½ 1,66,150 21,66,150 dsujk cSad & 24171010000258 ¼Mhå,yåbZå½ 1,28,464 1,28,464 dsujk cSad & 31467 ¼,åvkbZåchåbZå½ 0.00 54,863 dsujk cSad & 24172010005591 42,583 30,90,034 dsujk cSad & 24171010000296 22,932 28,23,109 Hkkjrh; Mkd foHkkx 9,072 40 Hkkjrh; LVVs cSad laxzg.k [kkrk & 32956278428 ¼,åvkbZåchåbZå½ 8,053 8,702 38,59,41,973 38,12,63,763 Hkk0fo0i0U;kl&iyZ QLVZ 1,71,74,604 1,58,50,000 Hkkjrh; fof/kK ifj"kn~ U;kl 56,50,307 56,50,307 vkbZ-vkbZ-;w-,y-bZ-vkj- 5,450 0.00 vfxze osru 5,86,421 4,88,959 jkT; fof/kK ifj"knka s ls 81,314 81,314 Hkkjrh; fjtoZ cSad ls 54,863 0.00 iwoZnRr O;; 48,442 0.00 19 deZpkfj;ks a ls 21,739 21,739 vfxze is'a ku tek 0.00 1,20,979 2,36,23,140 2,22,13,298 75,09,00,228 69,61,88,47915 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] izkI; ;ksX; lzksr ij dj dVkSrh 3,05,80,674 1,97,97,615 olwyh ;ksX; vfxze 1,49,69,206 1,09,26,776 deZpkfj;ks a dks _.k ¼vkokl] fookg] f”k{kk vkSj vU;½ 1,19,50,080 1,07,19,685 izfrÒwfr fu{ksi & fo”ofo|ky;ksa 1,02,00,000 1,02,00,000 ek¡x ds fy, vfxze ¼foåoå 2015-16½ iwoZ tek vk; dj 50,26,400 5 0 ,26,400 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 izfrÒwfr fu{ksi & Nk«kkokl 3,15,000 3,15,000 olwyh ;ksX; jde & tså tså tså dså U;kl 69,086 69,086 vfxze Vh- Mh- ,l- 0.00 9,348 7,47,01,699 5,86,55,164 ukekadu Qhl 4 ,88,65,278 4,83,94,408 lnL;rk LFkkukarj.k Qhl 24,55,350 28,48,000 fof/k O;olk; Qhl dk vkjaHk 2,38,000 3,02,825 5,15,58,628 5,15,45,233 fof/kd f'k{kk izk:i vkosnu Qhl 7,35,60,499 5,01,83,278 fofËk fo|ky;ks a ls fof/kd f'k{kk ds fu;eudj.k dh Qhl 3,16,50,500 3,31,60,000 fon's kh ijh{kk takp Qhl 42,00,000 0.00 vuq'kklukRed dk;Zokgh Qhl 8,32,945 4,07,430 iqujh{k.k ijh{kk Qhl 3,56,075 2,89,625 11,06,00,019 8,40,40,333 16,21,58,647 13,55,85,566 vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XVII 27,24,96,200 0.00 vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XVIII 22,94,28,700 0.00 fon's kh ijh{kk takp Qhl 0.00 48,55,003 50,19,24,900 48,55,003[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 lkof/kd tek ij C;kt 30,98,29,981 21,98,51,970 cpr [kkrs ¼ukekadu½ ij C;kt 79,56,870 55,70,799 cpr [kkrs ij C;kt 26,92,785 12,76,960 vk; dj fjQaM ij C;kt 5,82,680 6,98,810 _.k vkSj vfxzeks a ij C;kt ¼deZpkjh½ 4,22,572 4,98,404 32,14,84,889 22,78,96,944 iksVZy iathdj.k “kqYd 13,50,64,625 0.00 lksfofu;j] ys[k] foKkiu 4,83,24,000 0.00 vU; izdh.kZ vk; 51,81,428 7,83,489 iathdj.k Qhl 6,58,000 0.00 izfdz;k “kqYd 64,000 0.00 cV~Vs [kkrs dk “ks’k 13,133 0.00 18,93,05,185 7,83,489 osru O;; 4,59,53,065 4,18,63,571 is'a ku fuf/k [kkrs es a ifj"kn~ dk vfHknk; 2,33,16,217 1,47,92,488 minku fuf/k [kkr s eas ifj"kn~ dk vfHknk; 31,08,491 28,78,276 NqV~Vh udn Hkqxrku 22,43,061 41,14,749 fpfdRlk HkÙks 20,74,711 19,05,727 fpfdRlh; chek 13,74,670 11,04,979 Hkfo"; fuf/k y[s kk es a ifj"kn~ dk vfHknk; 13,68,796 12,38,837 Ckky f“k{kk HkÙkk 9,71,686 9,49,802 lgk;d HkÙkk 9,38,400 7,72,990 NqV~Vh ;k=k fj;k;r 5,75,670 4,09,129 8,19,24,768 7,00,30,54822 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] egkfo|ky; ij O;; 1,08,22,974 5,21,11,467 okgu izHkkj 57,39,817 18,54,927 fof/kd vkSj o`fRrd O;; 37,27,477 25,06,521 fctyh vkSj ikuh 36,27,195 32,17,619 izdh.kZ O;; 22,67,542 27,88,115 lkekU; ejEer vkSj vuqj{k.k 22,42,450 23,50,133 eqnz.k vkSj ys[ku lkexzh 18,50,480 1,05,59,588 Mkd eglwy] rkj vkSj VsyhQksu 14,18,452 16,56,156 mn~?kkVu lekjksg 5,65,484 1,15,33,131 lqj{kk izHkkj 5,38,670 6,31,861 lq/kkj vkSj vuqj{k.k 5,24,688 5,67,300 laijh{kd ikfjJfed 3,83,500 3,83,500 foKkiu O;; 3,71,764 17,98,353 cSad izHkkj 3,41,555 3,62,646 Tkyiku 2,42,419 1,97,051 chek-izhfe;e 1,94,096 1,49,882 “kqYd vkSj dj 1,72,612 1,60,123 ljoj vuqj{k.k “kqYd 60,180 0.00 i=-if=dk,a vkSj tjuy 13,124 14,105 fdjk;k 0.00 1,22,23,500 deh”ku 0.00 1,05,000 izf”k{k.k dk;Zdze-O;; 0.00 3,82,446 Vh- Mh- ,l- ij C;kt 0.00 4,950 fof/kd O;; dk izpkj 0.00 14,00,00,000 3,51,04,478 24,55,58,373[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 ;k=k-ifj"kn ~ 5,62,75,362 4,41,98,889 fon”s k ;k=k O;; 2,37,41,580 0.00 cSBd O;; 1,58,45,653 1,14,09,503 ;k=k-vuq'kklfud lfefr cSBd 1,22,73,474 1,10,39,290 ;k=k-fujh{k.k 71,51,571 1,23,89,042 ifj"kn~ ;k=k xksok 60,42,623 78,92,207 ;k=k-fof/kd f”k{kk cSBd 21,07,046 29,26,694 vfrfFk d{k O;; 12,63,144 6,73,188 12,47,00,453 9,05,28,813 laxks"Bh/lsehukj vkSj dk;Z'kkyk O;; 5,75,05,684 1,24,49,570 jkå foå iå dks vfHknk; /foÙkh; lgk;rk 38,95,850 20,00,000 lEeku lekjksg O;; 18,55,252 58,24,899 vkbZåchå,å/vkbZŒvkbZŒlhŒ dk va'knku 2,97,068 3,64,917 6,35,53,854 2,06,39,386 18,82,54,307 11,11,68,200 fon's kh ijh{kk O;; 64,800 0.00 vf[ky Hkkjrh; fof/kK ijh{kk&XV 0.00 9,05,45,890 64,800 9,05,45,89024 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] [ ] ; Hkkjrh; fof/kK 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/kK ifj"kn~ dk mí's ; Hkkjr dh dsUnzh; ljdkj }kjk ;Fkk vf/klwfpr Hkkjr eas fof/k O;olk; dk fu;a=.k] i;Zos{k.k] fofu;eu vkjS 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/kK ifj"kn~ vk; dj vf/kfu;e] 1961 dh /kkjk 12dd ds varxZr iathd`r gSSA  foRrh; fooj.k ,fsrgkfld ykxr ijaijkvkas ds vk/kkj ij rS;kj fd, x, gSa vkSsj Hkkjrh; pkVZMZ vdkmaVsVa ~l laLFkku }kjk tkjh fd, x, ykx w ys[kkdj.k ekudks a ds vuqlkj cuk, x, gaS vkSj tc rd vU;Fkk dfFkr u gk]s izksn~Hkoeku vk/kkj ij rS;kj fd, x, gSaA vk; vkSj O;; dk s fuEufyf[kr dks NksMdj] udn vk/kkj ij ekU;rk nh tkrh gS %& ¼d½ fo'k’s k fuf/k vFkkZr~ is'a ku fuf/k] Hkfo’; fuf/k] vkSj minku fuf/k ls lacaf/kr orZeku ykHk nkf;Ro vkSsj/;k C;kt ?kVd dk s izksn~Hkoeku vk/kkj ij lacaf/kr fuf/k [kkrs eas tek dj fn, tkus ds Ckkn ekU;rk nh tkrh gSA ¼[k½ fuos'k ls vk; lkof/kd fu{ksi ij C;kt dk s cdk;k jkf'k dh jde vkjS ykx w nj dk s /;ku eas j[krs gq, dkfyd vuqikr ds vk/kkj ij ekU;rk nh tkrh gSA ¼d½ vuqnkukas dks vk; vkSj O;; ys[kk eas lacfa/kr ykxrkas ds lkFk feyku djus fy,] ftudh os ljdkjh Hkjikb Z djuk pkgrs gSa] mu vof/k;ks a ij lqO;ofLFkr vk/kkj ij ekU;rk nh tkrh gSA viz;qDr jde dks] ;fn dkbs Z gks] o"kZ ds vUr es a nkf;Ro ds :i eas ekuk tkrk gSA ¼[k½ fofufnZ"V fLFkj vkfLr;kas ls lacaf/kr ljdkjh vuqnkuksa dk s vkLFkfxr vk; ekuk tkrk gS ftl s ys[kk esa vkfLr;kas ds mi;kxs h gksus rd O;ofLFkr vkSj ;qfDrewyd vk/kkj ij ekU;rk nh tkrh gSA ^^fuf/k** 'kCn dk iz;kxs bl vk'k; 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;kas vkSj nwljks a l s izkIr nku dk s rFkk Hkkjrh; fof/kK ifj"kn~ ds 31 ekpZ] 1999 rd okf"kZd cpr/?kkVs dk s O;ifn"V djrh gSA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 (ii) dY;k.k fuf/k ls Hkkjrh; fof/kK ifj"kn~ fu;e ds vuqlkj vf/koDrkvks a l s izkIr vfHknk; dks O;ifn"V djrh gS vkjS bldk mi;kxs vf/koDrkvks a dks foRrh; lgk;rk ds fy, fd;k tkrk gSA fLFkj vkfLr;kas dk s lpa f;r vo{k;.k ls ?kVkdj ,sfrgkfld ykxr ij fLFkj vkfLr;kas dk mYys[k fd;k tkrk gSA bl iz;kstu ds fy, ykxr esa vtZu ds varxZr ,slh vkfLr;kas ds vtZu/lafuekZ.k l s lacaf/kr vkod HkkM+k] 'kqYd] dj vkSj vkuq"kafxd O;; rFkk izR;{k O;; Hkh lfEefyr gSaA fLFkj vkfLr;kas ij vo{k;.k [kqnjk eYw ; i)fr ds vk/kkj ij vk;-dj fu;e ds v/khu fufgr njkas ij fn;k tkrk gSA fuos'kka s dk s ^^nh?kZdkfyd fuo's k** ds :i eas oxhZd`r fd;k x;k gS vkSj mUgas ykxr vk/kkj ij vxzuhr fd;k tkrk gS D;kasfd lHkh fuos”k vuqlwfpr cSadkas eas lkof/kd fu{kIskks a ds :i eas j[ks x, gSaA (i) Hkkjrh; fof/kK ifj"kn~ ds deZpkfj;ks a ds isa'ku-lg-dqVqac ias'ku fu;e 1 vizSy] 2002 ls Hkkjrh; fof/kK ifj"kn~ ds deZpkfj;ks a ij ykx w dj fn, x, gaAS rn~uqlkj] ^^Hkkjrh; fof/kK ifj"kn~ vfHknk;h Hkfo"; fuf/k** dks can dj fn;k x;k gS vkSj mlds LFkku ij ias'ku fuf/k vkjaHk dh xbZ gSA Hkkjrh; fof/kK ifj"kn~ }kjk vfHknk;h Hkfo"; fuf/k es a blds iwoZ fd, x, vfHknk; vkSj mixr C;kt dks ias'ku fuf/k eas varfjr dj fn;k x;k gSA Ikfj"kn~ ds fofu'p; ds vuqlkj is'a ku fuf/k vfHknk; 10]000/- #i, izfrekl dh vfrfjDr jde lfgr ewy ors u 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 izksn~Hkrw nkf;Roks a dk vo/kkj.k deZpkjh izlqfo/kk lac/a kh vf/klwfpr ys[kk ekud ¼iqujhf{kr½-15 ds mica/kkas ds vuqlkj fd;k tkrk gS rFkk vUrfje mica/k/mRdze.k o"kZ ds vUr es a fd;k tkrk gSA (ii) Hkkjrh; fof/kK ifj"kn~ us ^^minku fuf/k** uked ,d fo'ks"k fuf/k j[kh gSA bl fuf/k eas va'knku vkbZŒlhŒ,ŒvkbZŒ ds ,,l-15 ds vuqlkj chekda d eYw ;kda u ds vk/kkj ij fd;k tkrk gSA fuf/k ifj"kn~ }kjk fu;qDr U;kfl;ks a }kjk iz'kkflr dh tkrh gSA (iii) Hkkjrh; fof/kK ifj"kn~ ds deZpkfj;ks a dk lk/kkj.k Hkfo"; fuf/k [kkrk ors u dks ykx w nj ij deZpkfj;ks a ds va'k dh jde ds lkFk ml ij LoSfPNd vfHknk; vkSj mn~Hkwr C;kt lfgr tek jkf”k dk s O;ifn’V djrk gSA (iv) Hkkjrh; fof/kK ifj"kn~ ds fu;ekas/dsUnzh; ljdkj ds fu;eka s ds vuqlkj 300 fnuks a dh vf/kdre lhek ds v/khu jgrs gq, u yh xbZ NqV~Vh ds fy, mica/k eyw ors u vkjS egaxkbZ HkRrkas ij fopkj djds o"kZ es a 30 fnu ds fy, izksn~Hkoeku vk/kkj ij cuk, x, gaSA26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] bl fuf/k dk izko/kku vkbZŒlhŒ,ŒvkbZŒ ds ,,l-15 ds vuqlkj chekda d ewY;kadu ds vk/kkj ij fd;k tkrk gSA ,ls s lekfJr nkf;Rokas dk s ftUgs a _.k ds :i eas Lohdkj ugha fd;k x;k gS ds C;kSjs %& - - - - ¼d½ vk; dj 2015-16 143¼3½ 30-12-2018 4]16]41]108-00 4]16]41]108-00 izkf/kdkjh 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 vkjS bldk fu/kkZj.k vkns'k 30-12-2018 dks ikfjr fd;k x;k FkkA vk; dj vf/kfu;e] 1961 dh /kkjk 143¼3½ ds v/khu vkns'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 dk s vkns'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;e 1961 dh pkSFkh vuqlwph ds Hkkx-d ds fu;e 3¼1½ 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 dk s ekU;rk izkIr gqbZ gSA - fof/k egkfo|ky;kas/laLFkk ls vfxze :i ls izkIr fujh{k.k Qhl ₹ 27]29]05]000/- vkSj lgc) laLFkkvkas ls ₹ 39]91]50]000/- ds izfriwfrZ fu{kis dk s rqyu i= dh vuqlwph la- 7[k eas dFku fd, x, vuqlkj mDr jkf”k ds cSad ds ikl lkof/k tek ds :i eas fu:fir fd;k x;k gSA xr o"kZ ds vkda M+ks a dks] tgka dgha vko';d le>k x;k gS] iqu% lewgd`r/iuq % oxhZd`r fd;k x;k gSA vuqlwph l-a 1 ls 20 ys[kk ds vfHkUu vax gaS A - ,Q-vkj- ua- 013016,u gå/- gå/- gå/- gå/- : : [जवज्ञापन-III/4/असा./50/2025-26][भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 16th April, 2025 BAR COUNCIL OF INDIA INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE BAR COUNCIL OF INDIA New Delhi, the 25th September, 2024 F.N. BCI:D: 2457/2025.—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, 2024, 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 st information for the year ended 31 March, 2024. 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, 2024 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.28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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, 2024 vide Note No. 20(B(1)) as Contingent Liabilities. For G. K. Kedia & Co. Chartered Accountants FRN: 013016N Place : New Delhi Sd/- Date : 25th September, 2024 Partner M. No. 544129 UDIN: 24544129BKABMZ1841[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 BALANCE SHEET (As at 31st March, 2024) (Amount in R) PARTICULARS Schedule As At As At No. March 31, 2024 March 31, 2023 R R SOURCES OF FUNDS: Capital Fund - Corpus Fund 1 1,07,30,445 1,07,30,445 - Reserves & Surplus 2 5,98,06,65,606 4,24,56,48,066 - Assets Fund (Grants-in-Aid) 3 73,04,049 81,89,744 - Earmarked Funds 4 61,03,94,089 54,73,76,112 Non Current Liabilities - Long Term Liabilities 20,00,000 20,00,000 -Security Deposits & Advance Fees 5 67,20,55,000 1,00,21,55,000 Current Liabilities -Current Liabilities & Provisions 6 24,23,67,837 26,20,95,625 TOTAL 7,52,55,17,026 6,07,81,94,992 APPLICATION OF FUNDS: Non Current Assets -Fixed Assets 7 2,22,99,351 2,43,17,546 -Earmarked Investments 8 1,46,24,49,089 1,54,95,31,112 -Other Investments 9 5,21,51,66,659 3,74,95,02,691 Current Assets -Current Assets 10 75,09,00,228 69,61,88,479 -Loans & Advances 11 7,47,01,699 5,86,55,164 TOTAL 7,52,55,17,026 6,07,81,94,992 Accounting Policies and Notes to Accounts 20 SCHEDULES 1 TO 20 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 : 25th September, 202430 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] INCOME & EXPENDITURE ACCOUNT (For The Year Ended March 31, 2024) (Amount in R) PARTICULARS Schedule As At As At No. March 31, 2024 March 31, 2023 INCOME Fees Enrollment and other Fees 12 16,21,58,647 13,55,85,566 Examination Fees 13 50,19,24,900 48,55,003 Inspection Fees 1,32,84,09,062 69,80,75,650 Interest 14 32,14,84,889 22,78,96,944 Other Income 15 18,93,05,185 7,83,489 2,50,32,82,683 1,06,71,96,653 EXPENDITURE: Employee Benefit Expenses 16 8,19,24,768 7,00,30,548 Establishment and Other Expenses 17 3,51,04,478 24,55,58,373 Expenses On Council's Activities & Meetings 18 18,82,54,307 11,11,68,200 Examination Expenses 19 64,800 9,05,45,890 Depreciation 7 29,16,791 29,90,138 Donation 46,00,00,000 0.00 76,82,65,144 52,02,93,149 Surplus/ (Deficit) During the year Transferred To Reserves & Surplus 1,73,50,17,539 54,69,03,503 Accounting Policies and Notes to Accounts 20 SCHEDULES 1 TO 20 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 : 25th September, 2024[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 CASH FLOW STATEMENT (For The Year Ended March 31, 2024) (Amount in R) PARTICULARS Year ended Year ended March 31, 2024 March 31, 2023 R R INCOME A. Cash Flow from Operating Activities Surplus as per Income & Expenditure Account 1,73,50,17,539 54,69,03,503.42 Cash flow from operation after adjustment for non cash/operating items: Depreciation (net amount charged to Asset Fund) 29,16,791 29,90,138.33 Interest Income on Fixed Deposits (30,98,29,981) (21,98,51,970) Interest on Saving Bank (Enrolment) & Others (1,06,49,655) (68,47,759) Interest on Loans & Advances given to staff (4,22,572) (4,98,404) Operating Surplus before Working Capital & Funds Changes 1,41,70,32,122 32,26,95,508 Increase/(Decrease) in Current Assets & Current liabilities and Earmarked Fund Balances (Increase)/ Decrease in Loans & Advances (1,60,46,535) 4,25,87,987 (Increase)/ Decrease in Receivables (14,09,842) 31,63,163 (Increase)/ Decrease in Interest Accured (4,86,23,697) (7,92,07,752) (Increase)/ Decrease in Current Assets 2,91,07,220 (56,64,406) Increase/ (Decrease) in Current Liabilities & Provisions (1,97,27,788) 68,37,445 Net Cash from/used in (-) Operating Activities 1,36,03,31,479 29,04,11,945 B. Cash Flow from Investing Activities Interest Income on Fixed Deposits 30,98,29,981 21,98,51,970 Interest on Saving Bank (Enrolment) & Others 1,06,49,655 68,47,759 Interest on Loans & Advances given to staff 4,22,572 4,98,404 Sale of Tangible Assets 0.00 0.00 Purchase of Tangible Assets 17,84,296 28,32,202 Increase in Non - current Liabilties (33,01,00,000) 68,05,55,000 Investments: i) Investment Against Earmarked Fund: Increase in Welfare Fund Investments (1,98,57,903) (2,80,53,907) Increase in Provident Fund Investments (43,90,584) (80,65,101) Increase in Gratuity Fund Investments (33,04,762) (9,81,626) Increase in Pension Fund Investments (1,05,53,596) (1,11,48,532) Education (1,63,37,903) (46,95,369) Increase in Investments for Security Deposit from Law Colleges (Affiliation) (1,28,11,487) (1,57,81,791) Encashment of Investment AIBE and BCI 14,65,73,584 (71,72,840) ii) Other Investments (1,46,56,63,967) (40,13,26,477) Net Cash from/used in (-) Investing Activities (1,39,37,60,114) 43,33,59,693 Contd.32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] C. Cash Flow from Financing Activities Increase/(Decrease) in Welfare Fund(Net) 1,98,57,903 2,80,53,907 Increase/(Decrease) in Provident Fund (Net) 43,90,584 80,65,101 Increase/(Decrease) in Gratuity Fund (Net) 33,04,762 9,81,626 Increase/(Decrease) in Pension Fund (Net) 1,05,53,596 1,11,48,532 Net Cash generated from/used(-) in Financing Activities 3,81,06,844 4,82,49,166 Net increase/decrease(-) in cash and cash equivalents (A+B+C) 46,78,210 77,20,20,804 Cash and Cash Equivalents at the beginning of the year (Opening 38,12,63,763 26,21,47,959 Balance) Cash and Cash Equivalents at the end of the year (Closing 38,59,41,973 1,03,41,68,763 Balance) Components of Cash and Cash equivalents: Cash in hand 55,485 1,80,965 Balances with scheduled banks in Current Account and Savings Account 38,58,86,487 38,10,82,798 TOTAL 38,59,41,973 38,12,63,763 The above cash flow statement has been prepared under Indirect Method as set out in AS-3 issued by the ICAI SCHEDULES 1 TO 20 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 : 25th September, 2024[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 BAR COUNCIL OF INDIA Receipt and Payment Account for the Year Ended March 31, 2024 Receipts Amount (R) Payments Amount (R) Opening Balance: Current Assets & Liabilities Cash in Hand 1,80,965.20 Investment in Fixed Deposits 1,85,29,00,000.00 Cash at Bank 38,10,82,799.73 Loans and Advances 1,68,38,685.41 Pension Fund Investment 1,00,00,000.00 Current Assets & Liabilities Sundry Debtors Welfare Fund 81,53,177.00 Fixed Deposit Matured 75,89,60,855.00 Provident Fund Investment 75,46,618.00 Security Deposit 4,99,00,000.00 Duties & Taxes 50,29,898.00 Sundry Debtors W.F. 82,03,177.00 Gratuity Fund Investment 28,78,276.38 D.C. Deposits fees 17,05,000.00 Purchase of Fixed Assets 17,84,295.00 Uniform Identity Number 1,80,600.00 Sundry Creditors 8,67,612.00 Prepaid Expenses 48,442.00 Direct Income Amount Receivable 54,863.00 Inspection Fees 94,84,09,062.04 AIBE Share 50,19,24,900.00 Direct Expenses Portal Registration fees 10,21,50,590.58 Donation 46,00,00,000.00 LE Forms- Application Fees 7,35,60,499.09 Travelling 9,78,59,805.00 LE Regularisation Fees From Law BCI International Conference 4,98,20,684.00 Colleges 3,16,50,500.00 Employee Benefit Expenses 3,93,12,437.00 Foreign Examination Test Fees 42,00,000.00 Meeting Expenses 1,57,46,378.74 Enrolment Fees 31,47,662.00 University Expenses 1,08,22,974.00 Web Portal Registration Fees 19,23,400.00 Seminar & Conference 51,85,000.00 Disciplinary Proceeding Fees 8,32,945.00 Printing & Stationery 18,50,480.00 Resumption of Practice Fees 2,38,000.00 Inaugural Cermony 5,65,484.00 Telephone Expenses 5,36,971.00 Interest & Other Receipts Vidhi Ratna Awards 3,00,000.00 Souvenir articles advertisement 4,77,81,000.00 Foreign Exam 64,800.00 Enrolment fees - States 4,57,17,692.59 Interest on FDR 2,31,13,609.46 Indirect Expense Inetrest on Saving States 79,56,870.44 Conveyance 57,39,817.00 Interest Accrued 64,71,694.54 Contribution 38,95,850.00 Miscellaneous Income 50,57,425.98 Water & Electricity 36,27,195.00 Interest on Saving Bank A/C 26,92,717.00 Pension Fund Contribution A/C 32,63,432.00 Transfer Fees 24,55,350.00 Court Proceedings 31,37,750.00 Regsitration Fees 6,58,000.00 Leave Encashment 29,24,118.00 Interest on Income Tax Refund 5,82,680.00 Repair & Maintenance 27,61,138.00 Revision Fees 3,56,075.00 Workshop Expenses 25,00,000.00 Journal Subscription Miscellaneous Expenses 19,05,399.85 (BCIT Pearl First) 84,800.00 Felicitation Expenses 18,55,252.00 Process Charges 64,000.00 Guest Room Expenditure 12,63,144.00 L.E. Rules 14,500.00 Postage & Telegram 8,81,481.00 Reatainship 14,000.00 Professional Charges 5,89,727.0034 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] RTI Fees 10,652.00 Leave Travel Concession 5,75,670.00 BCI Rules 50.00 Security Charges 5,38,670.00 Advertisement & Gazette Notification 3,71,764.00 Bank Charges - States 2,46,605.62 Refreshment 2,42,419.00 Insurance 1,94,096.00 Subscription to IBA 1,80,248.12 Municipal Tax 1,72,612.00 Subscription To IIC 1,16,820.00 Bank Charges 94,954.41 Server Maintainance Charges 60,180.00 Uniform Expenses 15,092.00 Periodicals & Journal 13,124.00 Joint Conference Expenses 4,500.00 Prior Period Expenditure 1,200.00 Interest on House Building Loan 960.77 Closing Balance: Cash in Hand 55,485.35 Cash at Bank 38,58,86,487.00 T otal Receipt 3,01,12,82,072.65 Total Payment 3,01,12,82,072.65 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 : 25th September, 2024[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35 SCHEDULE—1 CAPITAL FUND (Amount in R) As At As At March 31, 2024 March 31, 2023 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 1,14,31,06,590 1,01,83,87,433 Add: Surplus For the Year as per Income & Expenditure A/C 1,73,50,17,539 54,69,03,503 Add : Transfer from Special Fund during the year 45,30,41,475 13,78,15,654 Less : Transfer to Special Fund, Form-10 filed during the year (1,85,00,00,000) (56,00,00,000) Total (A) 1,48,11,65,605 1,14,31,06,590 Special Fund Opening Balance 3,10,25,41,475 2,68,03,57,130 Add: Received During the Year, transferred from Reserve & Surplus 1,85,00,00,000 56,00,00,000 Less: Amount utilised during the year, transferred to Reserve & Surplus (45,30,41,475) (13,78,15,654) Total (B) 4,49,95,00,000 3,10,25,41,476 Total (A+B) 5,98,06,65,606 4,24,56,48,066 SCHEDULE—3 ASSETS FUND (GRANTS-IN-AID) Opening Balance 81,89,744 91,78,785 Less: Amount of Depreciation for the Year Transfer to Income & Expenditure A/c (8,85,695) (9,89,040) Total 73,04,049 81,89,74436 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—4 EARMARKED FUNDS (Amount in R) As At As At March 31, 2024 March 31, 2023 (A) Welfare Fund Opening Balance 30,39,04,108 27,33,46,360 Add: Contribution from Advocate 29,84,701 0.00 Contribution from State Bar Council 98,73,645 1,98,12,222 Interest on FDR 1,71,31,326 1,37,70,290 Interest on Savings Bank A/c 1,86,830 3,78,522 33,40,80,610 30,73,07,395 Less:- Assistance To Advocates (59,12,000) (38,83,000) Bank Charges 0.00 (195) Other Expenses (9,690) 0.00 Due to BCI - Provident Fund 0.00 4,79,908 Total (A) 32,81,58,920 30,39,04,108 (B) Provident Fund Opening Balance 5,10,57,279 4,38,12,598 Add: Employer Contribution (erstwhile referred as "Employees Compulsory Subscription") 29,21,484 26,05,818 Employees Conribution (erstwhile referred as "Employees Voluntary Subscription") 25,16,000 27,24,750 Interest Allocated 29,32,567 23,75,276 Shortfall in PF Interest Contribution 13,68,796 12,38,837 6,07,96,127 5,27,57,279 Less: Permanent Withdrawal (19,01,280) (17,00,000) Total (B) 5,88,94,847 5,10,57,279 (C) Gratuity Fund (PBO & Interest Obligation) Opening Balance (PBO & Interest Obligation) 2,35,50,808 1,96,65,771 Add: Contribution Received From The Council 31,08,491 28,78,276 Interest on Saving Bank 72,134 10,06,778 Interest on Fixed Deposits 11,34,120 — 2,78,65,553 2,35,50,825 Less: Other Expenses 0.00 (17) Total (C) 2,78,65,553 2,35,50,808 (D) Pension Fund (PBO) Opening Balance (PBO & Interest Obligation) 16,88,63,916 15,23,26,655 Add: Contribution/Provision 1,32,63,432 24,98,106 Interest on Saving Bank 1,04,29,807 85,40,636 Interest on Fixed Deposits 76,173 — 19,26,33,328 16,33,65,397 Less: Reversal of Excess/Shortfall PBO 1,00,52,785 1,22,94,383 Payments to Ex-Staff / Dependents, Bank Charges & TDS (Last Year) (72,11,344) (67,95,864) Total (D) 19,54,74,769 16,88,63,916 Grand Total (A+B+C+D) 61,03,94,089 54,73,76,112[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 SCHEDULE—5 S E CURITY DEPOSITS & ADVANCE FEES (Amount in R) As At As At March 31, 2024 March 31, 2023 R R Security Deposits 39,91,50,000 34,92,50,000 Inspection Fees Received in Advance 27,29,05,000 65,29,05,000 Total 67,20,55,000 1,00,21,55,000 SCHEDULE—6 CURRENT LIABILITIES & PROVISIONS (A) Current Liabilities Disciplinary Committee Deposit Fees 33,79,028 16,74,028 Advance Fee For Uniform Identification Numbers 21,65,300 19,84,700 Web Portal Registration Fee 0.00 3,09,90,634 Total (A) 55,44,328 3,46,49,362 (B) Security Deposit & Earnest Money Security Deposit (AIR Pvt. Ltd.) 80,00,000 80,00,000 Earnest Money (AIR Pvt. Ltd.) 1,00,000 1,00,000 Total (B) 81,00,000 81,00,000 (C) Expenses Payable AIBE (STBC) 19,84,91,200 19,84,91,200 Audit Fees Payable 3,50,500 3,50,500 Other Payable 50,000 10,000 Total (C) 19,88,91,700 19,88,51,700 (D) Statutory Dues Pension Fund Payable (Acturial) 99,31,804 0.00 Due To Welfare Fund Payable (TDS) 34,08,317 32,74,645 Gratuity Fund Contribution Payable (Acturial) 31,08,491 28,78,276 Provident Fund Shortfall Contribution 13,68,796 12,47,502 Due To Pension Fund (TDS) 1,33,860 42,262 Due To Provident Fund (TDS) 51,320 32,689 TDS Payable 7,702 0.00 Provident Fund Payable 0.00 5,16,612 Total (D) 1,80,10,289 79,91,986 (E) Provisions Provision for Leave Encashment 1,18,21,520 1,25,02,577 Total (E) 1,18,21,520 1,25,02,577 Grand Total (A)+(B)+(C)+(D)+(E ) 24,23,67,837 26,20,95,62538 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4][भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3940 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—8 INVESTMENTS (Amount in R) As At As At March 31, 2024 March 31, 2023 (A) Against Earmarked Fund (i) Welfare Fund Investments Fixed Deposit with Canara Bank 7,43,37,187 7,02,42,166 Fixed Deposit with UCO Bank 16,49,18,423 15,21,07,088 Fixed Deposit with Central Bank 85,58,349 80,13,295 Fixed Deposit with State Bank of India 3,18,75,342 3,07,52,905 Fixed Deposit with Indian Bank 1,70,06,287 1,57,22,231 Accrued Interest on FDRs 2,09,02,035 1,57,71,974 Balance in UCO Bank-Savings A/C.9363 71,37,981 80,19,805 Cash Balance 15,000 0.00 32,47,50,604 30,06,29,464 Add: Amount receivable from BCI (TDS Receivable) 34,08,317 32,74,645 (I) 32,81,58,920 30,39,04,109 (ii) Provident Fund Investment Special Deposit with UCO Bank 11,90,217 11,90,217 Fixed Deposit with UCO Bank 3,82,87,118 3,44,76,568 Fixed Deposit with Canara Bank 1,02,41,784 96,61,750 Accrued Interest on FDRs 31,90,333 18,24,356 Balance in UCO Bank-Savings A/C 261025 39,77,263 17,10,322 5,68,86,715 4,88,63,213 Add: Provident Fund Loan 1,03,308 (87,445) Add: Amount Receivable from BCI (Shortfall in Interest & TDS Receivable) 14,20,115 17,96,803 Add: Cash Balance 4,800 4,800 Add: Amount Receivable from Welfare Fund 4,79,908 4,79,908 (II) 5,88,94,847 5,10,57,279 (iii) Gratuity Fund Investment Special Deposit with UCO Bank 3,18,433 3,18,433 Fixed Deposit with Canara Bank 20,23,568 19,22,872 Fixed Deposit with UCO Bank 1,87,47,853 1,55,43,787 Accrued Interest on FDRs 14,41,739 6,12,381 Balance in UCO Bank-Savings A/C 440 22,25,469 22,75,059 2,47,57,062 2,06,72,532 Add: Amount Receivable from BCI (Acturial and TDS Receivable) 31,08,491 28,78,276 (III) 2,78,65,553 2,35,50,808 (iv) Pension Fund Investment Fixed Deposit with Central Bank 91,05,958 85,26,028 Fixed Deposit with Canara Bank 13,51,78,956 12,54,90,673 Fixed Deposit with UCO Bank 2,58,30,475 2,55,45,093 Accrued interest on FDRs 94,09,382 76,35,078 Balance in Canara Bank- Savings A/C. 19116 58,84,333 17,45,763 18,54,09,104 16,89,42,634 Add: Amount Receivable from BCI (Acturial and TDS Receivable) 1,00,65,665 (78,718) (IV) 19,54,74,769 16,88,63,916 Total (A) = [(I)+(II)+(III)+(IV)] 61,03,94,089 54,73,76,112 Continue......[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41 Continue from previous page (Amount in R) As At As At March 31, 2024 March 31, 2023 (B) Against Earmarked Liabilities (i) For Legal Education (Inspection Fees Received in Advance) Central Bank 71,76,019 67,19,001 Canara Bank 6,86,08,809 6,23,35,906 UCO Bank 4,29,87,406 4,20,36,353 State Bank Of India 3,93,66,120 6,44,59,800 Indian Bank 1,44,37,376 1,33,62,573 17,25,75,730 18,89,13,633 Add/(Less): Unallocated To Legal Education 28,03,29,270 46,39,91,367 FDR Investment (Sch-8) (I) 45,29,05,000 65,29,05,000 (ii) For Security Deposit from Law Colleges (Affiliation) Canara Bank 20,22,82,684 19,11,69,878 Central Bank 1,78,65,417 1,67,27,626 UCO Bank 7,86,80,765 7,86,80,765 State Bank of India 2,28,70,575 2,28,70,575 Indian Bank 2,82,86,429 2,77,25,539 34,99,85,870 33,71,74,383 Add/(Less): Unallocated to Security Deposit from Law Colleges (Sch-8) 4,91,64,130 1,20,75,617 (II) 39,91,50,000 34,92,50,000 Total(B) = [(I)+(II)] 85,20,55,000 1,00,21,55,000 Grand Total (A)+(B) 1,46,24,49,089 1,54,95,31,112 SCHEDULE—9 OTHER INVESTMENTS Fixed Deposits with Banks for the Bar Council of India Central Bank 1,11,19,710 1,03,99,757 Canara Bank 4,08,70,85,724 2,53,43,80,842 UCO Bank 61,01,88,849 90,56,66,459 State Bank of India 78,21,69,207 72,21,31,614 Indian Bank 5,40,96,569 5,29,91,003 5,54,46,60,059 4,22,55,69,675 Add/(Less) : Transfer to FDR Against Legal Education (Sch-7B) (4,91,64,130) (46,39,91,367) Add/(Less): Transfer to FDR Against Security Deposit (Sch-7B) (28,03,29,270) (1,20,75,617) Total 5,21,51,66,659 3,74,95,02,69142 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—10 CURRENT ASSETS (Amount in R) As At As At March 31, 2024 March 31, 2023 (A) Interest Accrued on Investments 34,08,54,681 29,22,30,984 Total (A) 34,08,54,681 29,22,30,984 (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 55,485 1,80,965 Bank Balances In Sb A/C With Scheduled Banks In Different States 29,76,93,126 24,64,44,903 Canara Bank 06816 6,24,60,172 5,50,15,990 Canara Bank 4273 1,09,91,111 0.00 Canara Bank-31050 1,01,45,696 5,81,89,802 Uco Bank -132 19,56,296 1,09,39,023 Canara Bank 06781 9,15,534 8,89,457 SBI C/A 32718588024 (AIBE) 5,96,461 5,81,458 HDFC- Noida S.B A/c. 50100255040680( AIBE) 5,03,733 5,03,699 Canara Bank 24171010000239 Building (Grants) 2,47,104 2,47,104 Canara Bank-31065 (Legal Education) 1,66,150 21,66,150 Canara Bank 24171010000258 (DLE) 1,28,464 1,28,464 Canara Bank 31467(AIBE) 0.00 54,863 Canara Bank-24172010005591 42,583 30,90,034 Canara Bank - 24171010000296 22,932 28,23,109 Indian Postal 9,072 40 SBI Collection A/C- 32956278428 (AIBE) 8,053 8,702 Total (C ) 38,59,41,973 38,12,63,763 (D) Amount Receivable Other Receivable - - BCIT Pearl First 1,71,74,604 1,58,50,000 - BCIT 56,50,307 56,50,307 - IIULER 5,450 0.00 Advance Salary 5,86,421 4,88,959 From State Bar Councils 81,314 81,314 From RBI 54,863 0.00 Prepaid Expenses 48,442 0.00 From Staff 21,739 21,739 Advance Pension Fund Deposited 0.00 1,20,979 Total (D) 2,36,23,140 2,22,13,298 Grand Total (A)+(B)+(C )+(D) 75,09,00,228 69,61,88,479[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43 SCHEDULE—11 LOANS & ADVANCES (Amount in R) Year ended Year ended March 31, 2024 March 31, 2023 TDS Receivables 3,05,80,674 1,97,97,615 Advances Recoverable 1,49,69,206 1,09,26,776 Loan to Staff (Housing, Marriage, Education & Others) 1,19,50,080 1,07,19,685 Security Deposit - University 1,02,00,000 1,02,00,000 Advance for demand (FY 2015-16) - Pre deposit Income 50,26,400 50,26,400 Tax Security Deposits For Electricity & Others 12,30,417 12,30,417 Advance Rent- JJJk Trust 3,60,836 3,60,836 Security Deposit - Hostel 3,15,000 3,15,000 Amount Recoverable- JJJK Trust 69,086 69,086 Advance TDS 0.00 9,348 Total 7,47,01,699 5,86,55,164 SCHEDULE—12 ENROLMENT AND OTHER FEES (A) Fees From Advocates Enrolment Fees 4,88,65,278 4,83,94,408 Membership Transfer Fees 24,55,350 28,48,000 Resumption of Practice Fees 2,38,000 3,02,825 Total (A) 5,15,58,628 5,15,45,233 (B) Other Fees Application Fees For Legal Education Forms 7,35,60,499 5,01,83,278 Legal Education Regularistion Fees From Law Colleges 3,16,50,500 3,31,60,000 Foreign Examination Test Fees 42,00,000 0.00 Disciplinary Proceeding Fees 8,32,945 4,07,430 Examination Revision Fees 3,56,075 2,89,625 Total (B) 11,06,00,019 8,40,40,333 Grand Total (A)+(B) 16,21,58,647 13,55,85,566 SCHEDULE—13 EXAMINATION FEES All India Bar Examination Fees-XVII 27,24,96,200 0.00 All India Bar Examination Fees-XVIII 22,94,28,700 0.00 Foreign Examination Test Fees 0.00 48,55,003 Total 50,19,24,900 48,55,00344 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—14 INTEREST (Amount in R) Year ended Year ended March 31, 2024 March 31, 2023 Interest on Fixed Deposits 30,98,29,981 21,98,51,970 Interest on Savings Bank (Enrollment) 79,56,870 55,70,799 Interest on Savings Bank A/c 26,92,785 12,76,960 Interest on Income Tax Refund 5,82,680 6,98,810 Interest on Loans & Advances (Staff) 4,22,572 4,98,404 Total 32,14,84,889 22,78,96,944 SCHEDULE—15 OTHER INCOME Portal Registration charges 13,50,64,625 0.00 Souvenir Artciles Advertisement 4,83,24,000 0.00 Other Miscellaneous Income 51,81,428 7,83,489 Registration Fees 6,58,000 0.00 Process Charges 64,000 0.00 Balance Written off 13,133 0.00 Total 18,93,05,185 7,83,489 SCHEDULE—16 EMPLOYEE BENEFIT EXPENSES Salaries Expenses 4,59,53,065 4,18,63,571 Council Contribution to Pension Fund A/C 2,33,16,217 1,47,92,488 Council Conribution to Gratuity Fund A/C 31,08,491 28,78,276 Leave Encashment 22,43,061 41,14,749 Medical Allowance 20,74,711 19,05,727 Mediclaim Insurance 13,74,670 11,04,979 Council Contribution to Provident Fund A/C 13,68,796 12,38,837 Children Education Allowance 9,71,686 9,49,802 Assistant Allowance 9,38,400 7,72,990 Leave Travel Concession 5,75,670 4,09,129 Total 8,19,24,768 7,00,30,548[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 SCHEDULE—17 ESTABLISHMENT & OTHER EXPENSES (Amount in R) Year ended Year ended March 31, 2024 March 31, 2023 University Expenses 1,08,22,974 5,21,11,467 Conveyance 57,39,817 18,54,927 Legal & Professional expenses 37,27,477 25,06,521 Water & Electricity 36,27,195 32,17,619 Miscellaneous Expenses 22,67,542 27,88,115 General Repairs & Maintenance 22,42,450 23,50,133 Printing & Stationery 18,50,480 1,05,59,588 Postage,Telegram & Telephone 14,18,452 16,56,156 Inaugural Ceremony 5,65,484 1,15,33,131 Security Charges 5,38,670 6,31,861 Repair & Maintenance 5,24,688 5,67,300 Auditors Remuneration 3,83,500 3,83,500 Advertisement Expenses 3,71,764 17,98,353 Bank Charges 3,41,555 3,62,646 Refreshment 2,42,419 1,97,051 Insurance Premium 1,94,096 1,49,882 Rates & Taxes 1,72,612 1,60,123 Server Maintenance Charges 60,180 0.00 Periodical & Journal 13,124 14,105 Rent 0.00 1,22,23,500 Brokerage 0.00 1,05,000 Trainig Programme - Expenses 0.00 3,82,446 Interest on TDS 0.00 4,950 Promotion of Legal expenses 0.00 14,00,00,000 Total 3,51,04,478 24,55,58,37346 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—18 EXPENSES ON COUNCIL'S ACTIVITIES AND MEETINGS (Amount in R) Year ended Year ended March 31, 2024 March 31, 2023 (A) Travelling & Meeting Expenditure Travelling - Council 5,62,75,362 4,41,98,889 Foreign Travel Expenditure 2,37,41,580 0.00 Meeting Expenses 1,58,45,653 1,14,09,503 Travelling - Disciplinary Committee Meeting 1,22,73,474 1,10,39,290 Travelling - Inspection 71,51,571 1,23,89,042 Travelling Council - Goa 60,42,623 78,92,207 Travelling - Legal Education Meeting 21,07,046 29,26,694 Guest Room Expenditure 12,63,144 6,73,188 Total (A) 12,47,00,453 9,05,28,813 (B) Other Expenses Conference, Seminar & Workshop Expenses 5,75,05,684 1,24,49,570 Contribution/ Financial Assistance To State Bar Council 38,95,850 20,00,000 Felicitation Expenses 18,55,252 58,24,899 Subscription To IBA/IIC 2,97,068 3,64,917 Total (B) 6,35,53,854 2,06,39,386 Grand Total (A+B) 18,82,54,307 11,11,68,200 SCHEDULE—19 EXAMINATION EXPENSES Foreign Examination Expenses 64,800 0.00 All India Bar Examination XV 0.00 9,05,45,890 Total 64,800 9,05,45,890[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 SCHEDULE—20 BAR COUNCIL OF INDIA ACCOUNTING POLICIES & NOTES TO ACCOUNTS AS ON MARCH 31, 2024 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. (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) 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. (b) 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.48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] 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 49 (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 as at 31- Outstanding as at 31- 03-2024 03-2023 (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 25th December, 1965 (order No. 1 of 1965- 66). 3. Balance of Inspection Fees received in Advance from Law Colleges /Institution for R 27,29,05,000/- and Security Deposit from affiliated Institutions of R 39,91,50,000 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 20 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 : 25th September, 2024 SRIMANTO SEN, Principal Secy. 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