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

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एxलx.x-GअID.-H1x3x0x 52026-272487 CG-DLxx-xEG-I1D3E0x5x2x0 26-272487 असाधारण EXTRAORDINARY भाग III—खण् ड 4 PART III—Section 4 प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 312] नई दिल्ली, मगं लवार, मई 12, 2026/विै ाख 22, 1948 No. 312] NEW DELHI, TUESDAY, MAY 12, 2026/VAISAKHA 22, 1948 Hkkjrh; fofèkK ifj"kn~ vf/klwpuk ubZ fnYyh] 8 vizSy] 2026 ¼Hkkjrh; fofèkK ifj"kn~½ ¼Hkkjrh; fof/kK ifj"kn~ ds lnL;ksa ds fy, Lor=a ys[kk ijh{kd dh fjiksVZ½ ubZ fnYyh] rkjh[k 24 flracj] 2025 फा. स.ं chlhvkbZ%Mh% 1999@2026.— foÙkh; fooj.kks a dh ys[kk ijh{kk ij fjiksVZ jk; geus] Hkkjrh; fof/kK ifj"kn~ ¼Þifj"kn~ß½ ds 31 ekpZ] 2025 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] 2025 dk s lekIr gq, o"kZ ds fy, foÙkh; fooj.kkas ds fVIi.k rFkk egRoi.w kZ ys[kkda u foÙkh; uhfr;ks a dk lkj vkSj vU; Li"Vhdkjd tkudkjh lfEefyr gaSA gekjh jk; rFkk gekjh loksZÙke tkudkjh es a vkSj ges a fn, x, Li"Vhdj.kkas 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 ys[kkda u fl)kUrkas ds vuq:i lgh vkSj mfpr :Ik eas izLrqr djrs gSaA 3354 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼d½ rqyu i= ds ekeys es]a 31 ekpZ] 2025 rd ds dk;dZ ykiks a dh fLFkfr] 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 izokg fooj.k ds ekeys es]a ml rkjh[k dk s lekIr gq, o"kZ ds fy, ifj"kn~ ds udnh izokg ds Ckkjs easA jk; ds vk/kkj 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 ftEens kfj;kas dks vkx s gekjh fjiksVZ ds foÙkh; fooj.kkas dh ys[kk ijh{kk ds fy, ys[kk ijh{kd ds mÙkjnkf;Ro okys HkkXk essa 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;eks a ds mica/kkas ds v/khu mu uSfrd vi{s kkvkas] tkfsd foÙkh; fooj.kkas dh gekjh ys[kk ijh{kk ls lqlaxr gSa] ds vuqlkj ifj"kn~ ls Lora= gSa vkSj geus vius uSfrd mÙkjnkf;Ro dk s bu vi{s kkvkas 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 ,o a leqfpr gaSA foÙkh; fooj.kks a ds fy, izca/ku ds mÙkjnkf;Ro 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 diVkas ds fuokj.k rFkk mudk irk yxkus ,oa 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;ks a dk p;u ,o a vuqiz;kxs ] ,ls s fu.kZ; ,o a izkDdyu djuk tks ;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 gaS tk s 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.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, vkSj D;k pkyw leqRFkku ds vk/kkj ij ys[kkda u dk mi;kxs leqfpr gS vkSj lkFk gh pkyw leqRFkku ls lca af/kr fo"k;ks a dks ;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;Zos{k.k djus ds fy, Hkh ftEesnkj gSA foÙkh; fooj.kks a dh ys[kk ijh{kk ds fy, ys[kk ijh{kd ds mÙkjnkf;Ro gekjk mí's ; jgk gS 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] pkgs diV ;k =qfV ds dkj.k] eqDr gS vkSj ys[kk ijh{kd dh fjiksVZ 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 ekudks a 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 es]a ys[kk ijh{kk eas gj le; o`fRrd foosd dk iz;ksx fd;k tkrk gS vkSj o`fRrd lUnsg cuk, j[kk tkrk gSA feF;k dFku diV ;k =qfV ls mRiUu gks ldrs gSa vkSj rkfRod le>s tkrs gSa ;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[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3 vU; fof/kd vkSj fofu;ked vis{kkvks a ij fjiksVZ ge fjikVs Z djrs gSa fd %& ¼d½ geus mu lHkh tkudkfj;kas vkSj Li"Vhdj.kks a dh okNa k dh gS vkSj mUgsa izkIr fd;k gS 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; eas] ifj"kn~ }kjk] fof/k }kjk visf{kr :Ik eas mfpr ys[kk cfg;ka j[kh xbZ gSa a 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 ekudks a dk vuqikyu djrs gSaA d`rs Tkh- ds- dsfM;k ,aM da- pkVZMZ ,dkmaVsaV~l ,Q-vkj- u-a 013016,u gå/- Hkkxhnkj LFkku % ubZ fnYyh ;wMhvkbZ,u 25544129chs,evksvkbZthokbZ5062 Rkkjh[k % 24 flracj] 20254 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] rqyu i= ¼31 ekpZ] 2025 dh fLFkfr ds vuqlkj½ ¼jde #i;ks a eas½ fof'kf"V;ka vuqlwph 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks laå fuf/k;ksa ds lzksr % iwta h fuf/k eq[; fuf/k 1 1,07,30,445.45 1,07,30,445.45 vkjf{kfr vkSj vkf/kD; 2 6,21,48,96,523.28 5,98,06,65,606.00 vkfLr;ka fuf/k ¼lgk;rk vuqnku½ 3 65,10,694.64 73,04,048.73 vfHkfuf'pr fuf/k 4 69,75,90,036.01 61,03,94,088.89 xSj pky w nkf;Ro yEch vof/k ds m/kkj 20,00,000.00 20,00,000.00 vU; yEch vof/k ds nkf;Ro 5 1,18,92,00,056.20 68,01,55,,000.00 pky w nkf;Ro vU; pky w nkf;Ro 6 2 , 3 9 , 1 6 , 6 5 2 .72 2 2 , 2 4 , 4 6 ,316.92 vYidkfyd izko/kku 7 1,35,26,844.00 1,18,21,520.00 ;ksx 8,15,83,71,252.00 7,52,55,17,026.00 fuf/k;ksa dk mi;kstu % xSj pky w vkfLr;ka fLFkj vkfLr;ka 8 2,42,56,072.12 2,22,99,350.84 vfHkfuf'pr fuos'k 9 1,87,82,90,091.18 1,46,24,49,089.14 vU; fuos'k 10 5,46,48,02,986.70 5,21,51,66,659.02 pky w vkfLr;ka udn ,oa udn led{k 11 43,76,23,772.89 38,59,41,971.43 _.k vkSj vfxze 12 3,68,42,435.22 3,86,86,445.03 vU; pky w vkfLr;ka 13 31,65,55,894.19 40,09,73,510.54 ;ksx 8,15,83,71,252.00 7,52,55,17,026.00 y[s kkdj.k uhfr;ks a vkSj ys[kkvks a ij fVIi.k 22 vuqlwph 1 ls 22 y[s kk ds vfHkUu vax gSa A le-l[a ;kad rkjh[k dks gekjh ijh{k.k fooj.k iz:i - 10[k ds vuqlkj d`r s Hkkjrh; fof/kK ifj"kn~ d`r s th- ds- dsfM;k ,aM da- pkVMZ Z ,dkmaVsVa ~l ,Q- vkj- ua- 013016,u gå/- gå/- gå/- gå/- mik/;{k eq[; lfpo lgk;d lfpo Hkkxhnkj ys[kk foHkkx ,e- ua- 544129 LFkku : ubZ fnYyh fnukad : 24 flracj] 2025[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 5 vk; vkSj O;; ys[kk ¼31 ekpZ] 2025 dh fLFkfr ds vuqlkj½ ¼jde #i;ks a esa½ fof'kf"V;ka vuqlwph 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks laå vk; Qhl fujh{k.k Qhl 1,30,54,14.66.38 1,32,84,09,062.04 ukekadu vkSj vU; Qhl 1 4 18,81,70,848.64 16,21,58,647.13 ijh{kk Qhl 15 36,96,79,100.00 50,19,24,900.00 C;kt 16 44,55,69,,951.99 32,14,84,888.71 vU; vk; 17 3,60,98,056.00 18,93,05,185.28 2,34,49,32,023.01 2,50,32,82,683.16 O;; dkuuw h f“k{kk O;; 1,80,25,00,000.00 46,00,00,000.00 ifj"kn~ dh xfrfof/k;ks a vkSj cSBd ij O;; 18 14,22,14,456.00 18,82,54,306.86 deZPkkjh lqfoËkk O;; 19 10,27,69,771.13 8,19,24,767.82 LFkkiu vkSj vU; O;; 20 3,41,39,067.81 3,51,04,478.27 ijh{kk O;; 21 2,52,39,795.00 64,800.00 vo{k;.k 8 38,38,017.60 29,16,791.07 2,11,07,01,107.54 76,82,65,144.02 o"kZ ds vUrxZr vkjf{kfr;ks a vkSj vf/k'ks"kkas esa vUrfjr vf/k'ks"k/¼?kkVk½ 23,42,30,915.47 1,73,50,17,539.14 y[s kkdj.k uhfr;ks a vkSj ys[kkvks a ij fVIi.k 22 vuqlwph 1 ls 22 y[s kk dk ,d vfHkUu vax cukrs gSa A le-la[;kad rkjh[k dks rqyu i= ds lkFk gekjs fooj.k ds vuqlkj d`r s Hkkjrh; fof/kK ifj"kn~ d`r s th- ds- dsfM;k ,aM da- pkVZMZ ,dkmaVasV~l ,Q- vkj- ua- 013016,u gå/- gå/- gå/- gå/- mik/;{k eq[; lfpo lgk;d lfpo Hkkxhnkj ys[kk foHkkx ,e- ua- 544129 LFkku : ubZ fnYyh fnukad : 24 flracj] 20256 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] नकि प्रवाह जववरण (31 मार्,च 2025 की जस्ट्िजत के अनसु ार) (रकम रुपयों में) जवजिजिया ाँ 31 मार्,च 2025 को 31 मार्,च 2024 को आय क. पररर्ालन गजतजवजधयों स ेनकि प्रवाह आय एवं व्यय खाते के अनुसार अजधिेष 23,42,30,915.47 1,73,50,17,539.14 गैर-नकि/सर्ं ालन मिों के समायोिन के बाि पररर्ालन स े न कि प्रवाह : अवक्षयण (पररसंपजि कोष में िुद्ध प्रभार) 38,38,017.60 29,16,791.07 सावजध िमा पर अर्िचत ब्याि (41,60,64,284.64) (30,98,29,981.00) बर्त बैंक (नामांकन) और अन्य पर ब्याि (2,77,42,826.41) (1,06,49,655.44) कमचर्ाररयों को दिए गए ऋण और अजिमों पर ब्याि (4,26,426.93) (4,22,572.27) कायचिील प ंिी और जनजधयों में पररवतचन से पहले पररर्ालन अजधिेष (20,61,64,604.91) (1,41,70,32,121.50) वतचमान पररसंपजियों और िेनिाररयों तिा जनधारच रत जनजध अजतिेष में वृजद्ध/(कमी) ऋण एवं अजिमों में (वृजद्ध)/कमी 18,44,009.81 1,49,64,061.00 प्राजियों में (वजृ द्ध)/कमी 11,20,223.61 (3,24,20,437.56) अर्िचत ब्याि में (वृजद्ध)/कमी 8,28,16,959.76 (4,86,23,696.79) वतचमान िेनिाररयों और प्रावधानों में वृजद्ध)/(कमी) (19,68,24,340.20) (1,97,27,788..08) वतचमान पररसंपजियों में (वृजद्ध)/कमी 0.00 2,91,07,219.60 िद्धु नकि प्रवाह (उपयोग) (-) सर्ं ालन गजतजवजधयों म ें 31,72,07,751.93 1,36,03,31,479.67 ख. जनविे गजतजवजधयों स ेनकि प्रवाह सावजध िमा पर ब्याि 41,60,64,284.64 30,98,29,981.00 बर्त बैंक (नामांकन) और अन्य पर ब्याि 2,77,42,826.41 1,06,49,655.44 कमचर्ाररयों को दिए गए ऋण और अजिमों पर ब्याि 4,26,426.02 4,22,572.27 वास्ट्तजवक पररसंपजियों की जबक्री 3,00,000.00 0.00 वास्ट्तजवक पररसंपजियों की खरीि (64,07,656.00) 17,84,296.00 गैर-वतचमान िेनिाररयों में वृजद्ध 50,90,45,056.20 (33,01,00,000.00) जनविे : i) आरजक्षत जनजध के जवरुद्ध जनवेि: कल्याण जनजध जनवेि में (वृजद्ध)/कमी (5,31,75,298.00) (1,98,57,903.20) भजवष्य जनजध जनवेि में (वृजद्ध)/कमी (1,79,407.00) (43,90,583.60) उपिान जनजध जनवेि में (वृजद्ध)/कमी (18,76,639.32) (33,04,761.68) पेंिन जनजध जनवेि में (वृजद्ध)/कमी (3,95,35,184.76) (1,05,53,595.77) कान नी जिक्षा जनवेि में (वृजद्ध)/कमी 5,04,46,186.50 (1,63,37,903.45)[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7 (रकम रुपयों म)ें जवजिजिया ाँ 31 मार्,च 2025 को 31 मार्,च 2024 को जवजध महाजवद्यालयों से सुरक्षा िमा जनवेि और नकिीकरण जनवेि में वृजद्ध (28,41,06,780.84) (1,28,11,487.44) ए.आई.बी.ई. और भा.जव.प. (9,49,84,461.86) 14,65,73,583.99 ii) अन्य जनवेि (24,96,36,327.68) (1,46,56,63,967.68) िद्धु नकि स/ेउपयोग जनविे गजतजवजधयों म ें(-) 27,41,23,024.31 (1,39,37,60,114.12) ग. जविपोषण गजतजवजधयों स ेनकि प्रवाह कल्याण जनजध (िुद्ध) में वृजद्ध/(कमी) 5,31,75,298.00 1,98,57,903.20 भजवष्य जनजध (िुद्ध) में वृजद्ध/(कमी) 1,79,407.00 43,90,583.23 उपिान जनजध (िुद्ध) में वृजद्ध/(कमी) 18,76,639.32 33,04,761.68 पेंिन जनजध (िुद्ध) में वृजद्ध/(कमी) 3,95,35,184.76 1,05,53,594.77 िद्धु नकि स ेउत्पन्न/उपयोग जविपोषण गजतजवजधयों म ें(-) 9,47,66,529.08 3,81,06,842.88 नकि एवं नकि समकक्षों में िुद्ध वृजद्ध/कमी (क+ख+ग) 5,16,81,801.46 46,78,208.43 वषच की िुरुआत में नकि एवं नकि समकक्ष (प्रारंजभक अजतिेष) 38,59,41,971.43 38,12,63,763.00 वषच के अंत में नकि एवं नकि समकक्ष (अजन्तम अजतिेष) 43,76,23,772.89 38,59,41,971.43 नकि और नकि समकक्षों के घटक : हाि नकिी 3,30,867.00 55,485.00 अनुस जर्त बैंकों में र्ाल खाता और बर्त खाता में िेष 43,72,92,905.89 38,58,86,486.43 योग 43,76,23,772.89 38,59,41,971.43 यह नकि प्रवाह जववरण अप्रत्यक्ष पद्धजत के अनुसार आई.सी.ए.आई. द्वारा िारी ए एस-3 के अनुसार तैयार दकया गया ह ै। अनुस र्ी 1 से 22 लेखा के अजभन्न अंग ह ैं। सम-संखयांक तारीख को तुलन पत्र के साि हमारे जववरण के अनुसार कृते भारतीय जवजधज्ञ पररषि ् कृते िी. के. केजडया एंड कं. र्ाटचडच अकाउंटेंट्स एफ. आर. नं. 013016 एन. gå/- gå/- gå/- gå/- mik/;{k eq[; lfpo lgk;d lfpo Hkkxhnkj ys[kk foHkkx ,e- ua- 544129 LFkku : ubZ fnYyh fnukad : 24 flracj] 20258 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] IkzkfIr;ka vkSj Hkqxrku ¼31 ekPkZ] 2025 dh fLFkfr ds vuqlkj½ IkzkfIr;ka jde ¼#-½ Hkqxrku jde ¼#-½ izkjafHkd vfr”ks’k pky w vkfLr;ka vkSj nkf;Ro gkFk udnh 55,485.00 Lkkof/kd tek es a fuos”k 2,26,03,13,553.00 caSd udnh 38,58,86,487.43 _.k ,oa vfxze 2,76,18,532.00 pky w vkfLr;ka vkSj nkf;Ro ifjiDo lkof/kd tek 1,99,83,74,060.62 is'a ku QaM esa fuos”k 3,00,52,785.00 izfrHkwfr fu{ksi 78,20,50,056.20 fofo/k nsunkj dY;k.k fuf/k 30,49,380.00 fofo/k nsunkj W.F. 30,99,380.00 Hkfo’; fuf/k fuos”k 13,68,796.00 tek “kqYd vuq”kklfud desVhs 20,000.00 dj ,oa “kqYd 64,56,241.00 olwyh ;ksX; Vh-Mh-,l- 2,03,10,432.99 minku fuf/k fuos”k 31,08,491.00 fLFkj vkfLr;ks a dh fcdzh 3,00,000.00 fLFkj vkfLr;ks a dk dz; 64,07,656.00 izR;{k vk; fofo/k ysunkj Hkkjr dk jkT; ~fof/kK ifj"kn 22,37,30,995.00 fujh{k.k “kqYd 1,02,60,59,066.38 iwoZnRr [kpZ 39,178.00 ,-vkbZ-ch-bZ- dk va”k 36,96,79,100.00 n;s y[s kk ijh{kk “kqYd 3,51,000.00 iksVZy jftLVªhdj.k “kqYd 3,49,40,725.00 izR;{k O;; dkuuw h f”k{kk izkरूi&vkosnu “kqYd 4,64,64,805.64 ;k=k,a 9,95,11,106.00 fof/k fo”ofo|ky;ks a dk dkuuw h Hkk-fo-Ik- varjkZ’Vªh; lEesyu 37,91,680.00 f”k{kk fu;euhdj.k “kqYd 8,92,60,000.00 fon's kh ijh{kk tkap “kqYd 4 8 ,24,200.00 deZpkjh ykHk O;; 4,66,01,870.24 Ukkekadu “kqYd 1 5 , 8 4,097.78 Dkuuw h f'k{kk O;; 1,80,25,00,000.00 vuq”kklfud dk;Zokgh “kqYd 13,93,000.00 Lkaxks’Bh vkSj lEesyu 40,00,000.00 iqujkjaHk vH;kl “kqYd 2,86,550.00 eqæ.k vkSj ys[ku lkexzh 1,05,14,281.00 njw Hkk’k O;; 19,09,590.00 C;kt vkSj vU; IkzkfIr;ka vizR;{k O;; iathdj.k “kqYd&jkT; 3,45,67,446.78 okgu 26,74,257.00 Lkkof/kd tek ij C;kt 5,53,57,031.67 va”knku 18,00,000.00 jkT; Ckpr [kkr s dk C;kt 85,20,981.41 ikuh vkSj fctyh 42,53,209.00 mnHkwr C;kt 11,69,95,727.05 is'a ku fuf/k vfHknk; [kkrk 57,46,047.00 izdh.kZ vk; 5,28,684.00 U;k;ky; dk;Zokgh 47,82,907.00 Ckpr [kkrs dk C;kt NqV~Vh uxnhdj.k 53,28,613.00 1,92,21,845.00 LFkkukarj.k “kqYd 50,16,646.00 ejEer vkSj vuqj{k.k 14,25,597.00 vk; dj fjQaM ij C;kt 13,36,414.01 dkj O;; 5,02,880.00 iqujh{k.k “kqYd 6,97,965.00 izdh.kZ O;; 14,79,760.43 tjuy lnL;rk “kqYd lEeku O;; 58,41,436.00 ¼HkkåfoåIkå U;kl iyZ QLVZ½ 16,200.00 izfdz;k izHkkj 1,18,000.00 Mkd vkSj rkj 13,91,689.00 dkuuw h f”k{kk fu;e 16,500.00 dk;kZy; O;; 3,43,519.00 vkjå Vhå vkbZå “kqYd 6,410.00 O;kOklkf;d izHkkj 2,22,200.00 fof”k’V igpku la[;k 55,870.00 NqV~Vh ;k«kk fj;k;r 1,85,755.00 lqj{kk izHkkj 5,21,560.00 foKkiu vkSj jkti= 1,80,960.00 vfËklwpuk cSad izHkkj&jkT; 4,17,140.54 Tkyiku 3,90,593.00 chek 2,45,081.00 fuxe dj 1,72,612.00 vkÃåvkÃålhå dk va”knku 1,16,820.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9 cSad izHkkj 31,367.86 onhZ O;; 22,871.00 Ik«k if«kdk,a vkSj tjuy 14,461.00 Vh-Mh-,l- ij O;kt 2,925.00 var “ks’k gkFk udnh 3,30,867.00 cSad udnh 43,72,92,905.89 dqy izkfIr;ka 5,00,70,43,167.96 dqy Hkqxrku 5,00,70,43,167.96 le-la[;kad rkjh[k dks rqyu i= ds lkFk gekjs fooj.k ds vulq kj d`r s Hkkjrh; fof/kK ifj"kn~ d`r s th- ds- dsfM;k ,aM da- pkVZMZ ,dkmaVasVl~ ,Q- vkj- ua- 013016,u gå/- gå/- gå/- gå/- mik/;{k eq[; lfpo lgk;d lfpo Hkkxhnkj ys[kk foHkkx ,e- ua- 544129 LFkku : ubZ fnYyh fnukad : 24 flracj] 2025 अनसु र् ी का जववरण ¼jde #i;ks a esa½ जवजिजिया ाँ a 31 मार् च2025 को 31 मार् च2024 को प्रजतभज त जनक्षपे एव ंअजिम िल्ु क प्रजतभ जत जनक्षेप ए.एफ.एफ. एल.ई. 1,18,12,00,056.20 39,91,50,000.00 प्रजतभ जत जनक्षेप (ए.आई.आर. प्राइवेट जलजमटेड) 80,00,000.00 80,00,000.00 बयाना राजि (ए.आई.आर. प्राइवेट जलजमटेड) 0.00 1,00,000.00 1,18,92,00,056.20 40,72,50,000.00 अन्य िये राजि कल्याण जनजध 1,00,000.00 50,000.00 िी. के. केजडया 140.00 0.00 1,00,140.00 50,000.00 जवजधज्ञ पररषि ्के साि बर्त बैंक खात ेका अजतिषे केनरा बैंक-6816 3,24,63,794.00 6,24,60,172.30 केनरा बैंक-4273 90,13,314.00 1,09,91,111.00 केनरा बैंक-1050 1,04,39,477.55 1,01,45,695.79 य को बैंक-132 26,40,378.84 19,56,296.06 केनरा बैंक-06781 9,46,567.02 9,15,534.02 भारतीय स्ट्टेट बैंक-8024 (ए.आई.बी.ई.) 3,99,79,408.35 5,96,461.35 एर्.डी.एफ.सी. बैंक-0680 (ए.आई.बी.ई.) 5,03,701.00 5,03,733.00 केनरा बैंक-0239 (भवन अनुिान) 2,47,104.28 2,47,104.28 केनरा बैंक-1065 (जवजध जिक्षा) 3,49,747.09 1,66,150.09 केनरा बैंक-0258 (डी.एल.ई.) 1,28,464.00 1,28,464.0010 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] केनरा बैंक-5591 44,025.62 42,582.62 केनरा बैंक-0296 22,932.00 22,932.00 भारतीय डाक 3,880.00 9,072.00 भारतीय स्ट्टेट बैंक-8428 (ए.आई.बी.ई.) 7,404.20 8,053.20 केनरा बैंक-7588 1,38,294.00 0.00 9,69,28,491.95 8,81,93,361.71 प्रजतभज त जनक्षपे – आजस्ट्तया ं प्रजतभ जत जनक्षेप – जवश्वजवद्यालय 1,02,00,000.00 1,02,00,000.00 प्रजतभ जत जनक्षेप जबिली एवं अन्य हते ु 12,30,417.00 12,30,417.00 प्रजतभ जत जनक्षेप – छात्रावास 3,15,000.00 3,15,000.00 1,17,45,417.00 1,17,45,417.00 टीडीएस प्राजिया ाँ/ आयकर वापसी प्राप्य टी.डी.एस. जवि वषच 2024-25 1,12,44,601.02 0.00 प्राप्य टी.डी.एस. जवि वषच 2023-24 0.00 1,07,83,058.00 प्राप्य टी.डी.एस. जवि वषच 2022-23 0.00 95,27,374.99 प्राप्य टी.डी.एस. जवि वषच 2019-20 48,41,219.00 48,41,219.00 प्राप्य टी.डी.एस. जवि वषच 2018-19 8,85,854.00 8,85,854.00 प्राप्य टी.डी.एस. जवि वषच 2017-18 14,27,556.73 14,27,556.73 प्राप्य टी.डी.एस. जवि वषच 2016-17 9,55,033.00 9,55,033.00 प्राप्य टी.डी.एस. जवि वषच 2015-16 21,60,578.00 21,60,578.00 आयकर वापसी (जवि वषच 2015-16) 50,26,400.00 50,26,400.00 2,65,41,241.75 3,56,07,073.72 अन्य प्राजिया ाँ भारतीय जवजधज्ञ पररषि ्न्यास पलच फस्ट्टच 2,54,79,604.00 1,71,74,604.00 भारतीय जवजधज्ञ पररषि ् 63,12,497.00 56,50,307.00 आई.आई.य. एल.ई.आर. 5,450.00 5,450.00 अजिम वेतन 0.00 5,86,420.64 अप्रयुक्त टीडीएस 4,025.00 0.00 अजिम दकराया - िे.िे.िे.के. रस्ट्ट 0.00 3,60,836.00 वस ली योग्य राजि - िे.िे.िे.के. रस्ट्ट 0.00 69,086.00 3,18,01,576.00 2,38,46,703.64[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 11 vuqlwph & 1 iw¡th fuf/k ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks eq[; fuf/k vafre rqyu i= ds vuqlkj vfr'ks"k 1,07,30,445.45 1,07,30,445.45 TkksfM+, % o"kZ ds vUrxZr izkIr eq[; nku 0.00 0.00 ÄVkb, % o"kZ ds nkSjku mi;ksx dh jkf”k 0.00 0.00 ;ksx 1,07,30,445.45 1,07,30,445.45 vuqlwph & 2 vkjf{kfr;ka vkSj vf/k'ks"k fiNys rqyu i= ds vuqlkj vkjfaHkd vf/k'ks"k 1,48,11,65,604.81 1,14,31,06,590.67 tksfM+, % o"kZ dk vf/k'ks’k vk; vkSj O;; y£s k ds vuqlkj 23,42,30,915.47 1,73,50,17,539.14 tksfM+,+ % o"kZ ds vUrxZr fo”ks"k QaM ls gLrkarj.k 1,80,25,00,000.00 45,30,41,475.00 ÄVkb, % o"kZ ds vUrxZr iz:Ik&10 es a ntZ fo”ks"k QaM ls gLrkarj.k (1,75,,50,00,000.00) (1,85,,00,00,000.00) ;ksx ¼d½ 1,76,28,96,520.28 1,48,11,65,604.81 fo”ks"k QaM vkjfaHkd vfr'ks"k 4,49,95,00,000.00 3,10,25,41,475.00 tksfM+,+ % o"kZ ds vUrxZr izkIr vkjf{kfr vkSj vf/k'ks"k ls 1,75,50,00,000.00 1,85,00,00,000.00 gLrkarfjr ÄVkb, % o"kZ ds vUrxZr vkjf{kfr vkSj vf/k'ks"k ls (1,80,25,00,000.00) (45,30,41,475.00) gLrkrfajr mi;ksXkh jde ;ksx ¼£½ 4,45,20,00,000.00 4,49,95,00,000.00 ;ksx ¼d$£½ 6 ,2 1 ,4 8 , 9 6 , 5 2 3 .2 8 5,98,06,65,606.00 vuqlwph & 3 vkfLr;ka fuf/k ¼lgk;rk vuqnku½ vkjfaHkd vfr'ks"k 73,04,049.73 81,89,743.95 ÄVkb, % o"kZ dh vo{k;.k jde vk; vkSj O;; [kkrs esa gLrkarj.k (7,93,355.10) (8,85,695.22) ;ksx 65,10,694.64 73,04,048.7312 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vuqlwph & 4 vfHkfuf'pr fuf/k;ka ¼jde #i;ksa esa½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks ¼d½ dY;k.k fuf/k vkjfaHkd vfr”ks’k 32,81,58,920.08 30,39,04,108.08 tksfM+, % vf/koDrkvks a ls vfHknk; 19,17,003.00 29,84,701.00 jk-fo-i- ls vfHknk; 3,08,85,476.00 98,73,645.00 Lkkof/kd tek ij C;kt 1,95,66,305.83 1,71,31,326.00 cpr [kkrs ij C;kt 3,85,200.00 1,86,830.00 38,09,12,904.91 33,40,80,610.08 ÄVkb, : vf/koDrkvks a dks lgk;rk (26,35,000.00) (59,12,000.00) Hkkjrh; fof/kK ifj"kn~ e as n;s Hkfo’; fuf/k 4,79,112.00 0.00 vU; O;; (0.00) (9,690.00) ;ksx ¼d½ 37,87,57,016.91 32,81,58,920.08 ¼[k½ Hkfo"; fuf/k vkjfaHkd vfr”ks’k 5,88,94,846.60 5,10,57,278.95 tksfM+, % deZpkfj;ks a dk vfHknk; ¼tSlk fd iwoZ es a crk;k x;k “deZpkfj;ks a dk vfuok;Z va'knku”½ 29,63,752.00 29,21,484.00 tksfM+, % deZpkfj;ks a dk vfHknk; ¼tSlk fd iwoZ es a crk;k x;k “deZpkfj;ks a dk LoSfPNd va'k+nku”½ 23,49,900.00 25,16,000.00 tksfM+, % vkCkafVr C;kt 30,95,078.90 29,32,567.23 14,16,075.29 13,68,796.42 tksfM+, % Hkfo";-fuf/k C;kt ds vfHknk; eas deh 6,87,19,652.79 6,07,96,126.60 ÄVkb, % LFkk;h fudklh (1,12,56,917.00) (19,01,280.00) (125.00) 0.00 vU; O;; ;ksx ¼[k½ 5,74,62,610.79 5,88,94,846.60 ¼x½ minku fuf/k ¼ih ch vks vkSj C;kt ckË;rk½ vkjfaHkd vfr”ks’k ¼ih ch vks vkSj C;kt ckË;rk½ 2,78,65,533.10 2,35,50,808.10 tksfM+, % ifj"kn~ ls izkIr vfHknk; 51,87,537.00 31,08,491.00 Lkkof/kd tek ls izkIr C;kt 13,50,762.62 11,34,120.00 tksfM+, % cpr [kkr s ls izkIr C;kt 85,018.00 72,134.00 3,44,88,870.72 2,78,65,553.10 ÄVkb, % vU; O;; 39,85,011.02 0.00 ;ksx ¼x½ 3,05,03,859.70 2,78,65,553.10[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 13 ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks ¼?k½ Iks”a ku fuf/k ¼ih ch vks½ vkjfaHkd vfr”ks’k ¼ih ch vks vkSj C;kt ckË;rk½ 19,54,74,769.21 16,88,63,916.42 tksfM+, % vfHknk;/ÁkoËkku 30,50,544.00 1,32,63,432.00 Lkkof/kd tek ls izkIr C;kt 1,22,49,140.40 76,137.00 tksfM+, % cpr [kkr s ls izkIr C;kt 2,63,447.00 1,04,29,806.79 21,10,37,900.61 19,26,33,328.21 ÄVkb, % vfrfjDr/deh ih ch vks dk ifjorZu 2,88,70,350.00 1,00,52,785.00 ÄVkb, % iwoZ deZpkfj;ksa/vkfJrksa dks cSad izHkkj vkSj Vh- Mh- ,l- ¼iwoZ o"kZ½ dk Hkqxrku (90,41,702.00) (72,11,344.00) ;ksx ¼?k½ 23,08,66,548.61 19,54,74,769.21 dqy ;ksx ¼d$[k$x$?k½ 69,75,90,036.01 61,03,94,088.89 vuqlwph & 5 vU; yEch vof/k ds nkf;Ro izfrHkwfr fu{ksi 1,18,92,00,056.00 40,72,50,000.00 vfxze izkIr fujh{k.k Qhl 0.00 27,29,05,000.00 ;ksx 1,18,92,00,056,20.00 68,01,55,000.0014 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vuqlwph & 6 vU; pkyw nkf;Ro ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks ¼d½ lan;s O;; 3,78,000.00 3,50,500.00 lan;s laijh{kd Qhl 1,00,140,00 50,000.00 vU; lans; 0.00 19,84,91,200.00 ,-vkbZ-ch-bZ- ¼,l-Vh-ch-lh½ ;ksx ¼d½ 4,78,140,00 19,88,91,700.00 ¼[k½ dkuuw h ns; lan;s is”a ku fuf/k ¼chekafdd½ 87,49,368.68 99,31,804.00 dY;k.k fuf/k es a n;s lans; ¼Vh- Mh- ,l-½ 39,66,143.33 34,08,316.65 lan;s minku fuf/k va”knku ¼chekafdd½ 51,87,537.00 31,08,491.00 Hkfo"; fuf/k vfHknk; 14,16,074.78 13,68,795.90 is”a ku fuf/k es a n;s ¼Vh- Mh- ,l-½ 4,66,985.00 1,33,860.00 Hkfo"; fuf/k eas ns; ¼Vh- Mh- ,l-½ 2,05,469.28 51,319.72 minku fuf/k es a n;s ¼Vh- Mh- ,l-½ 12,907.00 0.00 lan;s ¼Vh- Mh- ,l-½ 35,000.00 7,702.00 ;ksx ¼[k½ 2,00,39,485.07 1,80,10,289.27 ¼x½ v U ; lans; vuq”kklfud cSBd tek Qhl 33,99,027,65.00 33,79,027.65 vfxze :Ik ls izkIr fof”k"V igpku la[;k Qhl 0.00 21,65,300.00 ;ksx ¼x½ 33,99,027,65 55,44,327.65 dqy ;ksx ¼d$[k$x½ 2,39,16,652.72 22,24,46,316.92 vuqlwph & 7 vYidkfyd izko/kku NqV~Vh dk udn Hkqxrku ds fy, izko/kku 1,35,26,844.00 1,18,21,520.00 1 , 3 5 , 2 6 ,8 4 4 .0 0 1,18,21,520.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 15 vuqlwph&8 fLFkj vkfLr;ka - Lo;a dh fuf/k;ka ¼jde #i;ksa esa½ Lkdy Cykd vo{k;.k “kq) Cykd Ø- fof”kf ’V;ka vo{k;.k dh 1 vizSy 2 024 dks lao/kZu foØ;/yksi/ 31 ekpZ] 2025 1 vizSy] 2024 dks 2024&2025 lek;ksftr 31 ekpZ] 2025 31 ekpZ] 2025 31 ekpZ] 2024 la- nj lek;kstu dks o"kZ ds fy, dks dks dks 03&10&2024 ls 03&10&2024 ds ( % o"ki Z)zf Rk ( 1 ) igys (2 ) ckn (3 ) – ( 3 ()4 )=(1)+(2)-(3) (5) (6) ( 7 ) ( 8 ) = ( 5)+(6)-(7) (9)=(4)-(8) (( 11 )0 -() 5 ) 1. Hkwfe 42,030 0.00 0.00 0.00 42,030 0.00 0.00 0.00 0.00 42,030 42,030 2. Hkou 10% 2,07,52,598 0.00 0.00 0.00 2,07,52,598 1,82,78,506 2,47,409.22 0.00 1,85,25,915 22,26,683.95 24,74,092 3. uohuhdj.k ds fy, 10% 7,68,110 0.00 0.00 0.00 7,68,110 4,16,991 35,111.93 0.00 4,52,103 3,16,007.41 3,51,119 Hkou fdjk;k 4. fy¶V 15% 27,40,362 0.00 0.00 0.00 27,40,362 23,00,078 66,042.59 0.00 23,66,121 3,74,241.32 4,40,284 5. QuhZpj vkSj fQDlpj 10% 74,81,290 25,724.00 1,03,330 0.00 76,10,344 45,31,019 3,02,766.02 0.00 48,33,785 27,76,559.14 29,50,271 6. fctyh dh fQfVax 10% 11,95,596 0.00 0.00 0.00 11,95,596 9,12,013 28,358.33 0.00 9,40,371 2,55,225.97 2,83,583 7. dk;kZy; miLdj 15% 29,00,018 6,535 14,45,877 0.00 43,52,430 16,36,295 2,98,979.52 0.00 19,35,274 24,17,155.77 12,63,723 8. ,;j daMh”kuj/dwyj 15% 52,54,576 1,69,482.00 0.00 0.00 54,24,058 43,82,368 1,56,253.51 0.00 45,38,621 8,85,436.56 8,72,208 9. jsfÝtjsVj/xSl 15% 34,480 0.00 0.00 0.00 34,480 32,957 228.44 0.00 33,185 1,294.51 1,523 10. dk;kZy; lkbdy 15% 16,006 0.00 0.00 0.00 16,006 13,213 418.98 0.00 13,632 2,374.23 2,793 11. iqLrdas vkSj izdk”ku 40% 3,67,012 5,23,551.98 26,031.00 0.00 9,16,595 3,09,504 2,37,630.15 0.00 5,47,134 3,69,460.73 57,507.90 12. dEI;wVj/ySiVkWi 40% 1,08,49,008 18,66,951 15,25,389 0.00 1,42,41,348 88,82,025 18,38,651.36 0.00 1,07,20,676 35,20,671.54 19,66,983 13. okVj dwyj 15% 1,10,948 0.00 0.00 0.00 1,10,948 1,03,818 1,069.53 0.00 1,04,887 6,060.68 7,130 14. VªkalQkeZj 15% 10,69,846 0.00 33,040.00 0.00 11,02,886 10,51,812 5,183.14 0.00 10,56,995 45,891..15 18,034 15. buksok dkj 15% 60,44,854 0.00 0.00 3,00,000.00 57,44,854 36,28,866 3,17,398.18 0.00 39,46,264 17,98,589.69 24,15,988 16. vfXu”keu miLdj 15% 25,94,475 0.00 0.00 0.00 25,94,475 20,11,319 87,473.33 0.00 20,98,793 4,95,682.21 5,83,156 17. ,ylhMh/Lkh-lh-Vh-oh-/ 15% 10,80,727 0.00 0.00 10,80,727 5,21,397 83,899.44 0.00 6,05,297 4,75,430.18 5,59,330 fMftVy dSejk 18. tujsVj 15% 10,67,979 0.00 0.00 0.00 10,67,979 7,95,542 40.865.53 0.00 8,36,408 2,31,571.31 2,72,437 19. xhtj 15% 19,000 0.00 0.00 19,000 2,138 2,529.38 0.00 4,667 14,334.13 16,864 20. ,jVhxk dkj 15% 0.00 11,47,291.00 11,47,291 86,046.83 0.00 86,047 10,61,244.18 21. ,y bZ Mh Vh oh 15% 7,808.00 7,080.00 14,888 1,702.20 0.00 1,702 13,186.80 ;ksx ¼d½ 6,43,88,915 26,00,052 42,88,038 3,00,000.00 7,09,77,005 4,98,09,860 38,38,018 0.00 5,36,47,878 1,73,29,131.43 1,45,79,05616 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vuqlwph&8d fLFkj vkfLr;k@lgk;d vuqnku ¼jde #i;ks a esa½ Lkdy Cykd vo{k;.k “kq) Cykd Ø la-- fof”kf ’V;ka v do h{ k n; j. k 1 vizSy 2024 dks lao/kZu fo lØ e; k;/ ky stk usi/ 31 ek dpZ] k s 2025 1 vizSy d] k s 2024 2 o0 "k2 Z 4 d& s 2 f0 y2 ,5 lek;ksftr 31 ekpZ] 2025 dks 31 ek dpZ] k s 2025 23 01 2 4e k dpZ] k s 03&10&2024 03&10&2024 ds (4)=(1) +(2)-(3) iwoZ o"kZ ¼d½ ( % o"i k Z)zf Rk ( 1 6(( ) 11 , 2) ) 6 ,0 4,620 l 6s , 4i 9g ,y 47s 2 (2) c 11kn ,3 4,823 (3) -- (4 (2) ) 6= – , 4( 1 3(3 ,) 8 )+ 8 ,915 ( ) 4 + 4 )( ( = 2 ,5 ( 6)(5) 1 -8) ,93,069 2 ( 6 9) , 16,791 (7) 0.00 (8 ( 46) ,9= ) 8 -( , 5 0(7 9) ) ,+ 8 5 9.95 (9 ) (=9) 1=(4 ,( 44)) 5 -– ,( 78 ( 9)8 ,0) 56 1,5(1 7( ) ,1 1-0 1() ,5 5 ) 5 5 (3) 1. Hkou 10% 2,26,65,982 0.00 0.00 0.00 2,26,65,982 1,66,23,066 6,04,292 0.00 1,72,27,358 54,38,624.0 60,42,916 uohuhdj.k 2. QuhZpj vkSj 10% 1,84,625 0.00 0.00 0.00 1,84,625 1,55,347 2,928 0.00 1,58,275 26,349.8 29,278 fQfVa x 3. ,;j 15% 32,95,129 0.00 0.00 0.00 32,95,129 28,68,910 63,933 0.00 29,32,843 3,62,286.2 4,26,219 daMhu’kj/dwyj 4. dEI;wV j 40% 9,78,674 0.00 0.00 0.00 9,78,674 9,78,625 20 0.00 9,78,644 29.5 49 5. fctyh dh 10% 45,53,841 0.00 0.00 0.00 45,53,841 33,32,009 1,22,183 0.00 34,54,192 10,99,651.2 12,21,834 fQfVa x ;ksx ¼[k½ 3,16,78,251 0.00 0.00 0.00 3,16,78,251 2,39,57,957 7,93,355 0.00 2,47,51,312 69,26,940.69 77,20,296 iwo oZ"kZ ¼[ k½ 3,19,65,155 0.00 0.00 0.00 3,19,65,155.00 2,33,59,166 8,85,695 0.00 2,42,44,861.21 77,20,296 86,05,989 ;ksx ¼d$[k½ 9,60,67,166 68,88,090 3,00,000.00 10,26,55,256 7,37,67,817 46,31,373 0.00 7,83,99,190 2,42,56,072 2,22,99,352 iwo oZ"kZ ¼d$[k ½ 9,45,69,775 17,84,295 — 9,63,54,070 7,02,52,235 38,02,486 0.00 7,40,54,721 2,22,99,351 2,43,17,544[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 17 vuqlwph & 9 fuos”k ¼jde #i;ks a eas½ fof'kf"V;ka 31 ekpZ 2025 dks 31 ekpZ 2024 dks ¼v½ vfHkfuf”pr fuf/k;ksa ds ifzr ¼d½ dY;k.k fuf/k fuo”s k ;wdks caSd es a lkof/kd tek 21,06,77,277.00 16,49,18,423.00 dsujk cSad es a lkof/kd tek 8,01,71,733.80 7,43,37,186.80 Hkkjrh; LVsV cSad es a lkof/kd tek 3,18,75,342.00 3,18,75,342.00 bafM;u cSad es a lkof/kd tek 1,80,45,115.00 1,70.06,287.00 lUsVªy cSad es a lkof/kd tek 91,01,418.00 85,58,349.00 lkof/kd tekvks a ij mnH~kwr C;kt 1,62,35,215.94 2,09,02,034.79 ;wdks a cSad cpr [kkrk la- 9363 es a vfr”ks"k 85,69,772.25 71,37,981.25 Ukdn vfr”ks"k 15,000.00 15,000.00 37,46,90,873.99 32,47,50,603.84 tksfM+, % Hkk- fo- i- ls ikzI; jde 40,66,143.33 34.08,316.65 ;ksx ¼d½ 37,87,57,0107.32 32,81,58,920.49 ¼[k½ Hkfo"; fuf/k fuo”s k ;wdks caSd es a lkof/kd tek 3,77,22,368.00 3,82,87,118.00 dsujk cSad es a lkof/kd tek 1,09,85,941,07 1,02,41,784.07 ;wdks caSd es a fo”ks"k tek 11,90,217.00 11,90,217.00 lkofËkd tekvks a ij mnH~kwr C;kt 26,98,616.66 31,90,333.32 ;wdks caSd cpr [kkrk 261025 es a vfr”ks"k 25,85,190.54 39,77,262.54 5,51,82,333.27 5,68,86,714.93 tksfM+, % Hkfo"; fuf/k _.k ¼3,05,087.81½ 1,03,308.29 tksfM+, % Hkk- fo- i- l s izkI; jde ¼izkI; C;kt es a U;wurk vkSj Vh- 16,21,544.13 14,20,115.28 Mh- ,l-½ tksfM+, % dY;k.k fuf/k ls izkI; jde 9,59,020.00 4,79,908.00 tksfM+, % Ukdn vfr”ks"k 4 ,8 0 0 . 0 0 4,800.00 ;ksx ¼[k½ 5,74,62,609.59 5,88,94,846.50 ¼x½ minku fuf/k fuo”s k ;wdks caSd es a lkof/kd tek 2,04,79,082.00 1,87,47,853.00 dsujk cSad es a lkof/kd tek 21,68,978.32 20,23,568.00 ;wdks a cSad es a fo”ks"k tek 3,18,433.00 3,18,433.00 lkof/kd tekvks a ij mn~Hkwr C;kt 13,72,477.92 14,41,739.32 ;wdks a cSad cpr [kkrk l[a ;k 440 es a vfr”ks"k 9,64,444.58 22,25,468.58 2,53,03,415.82 2,47,57,061.90 tksfM+, % Hkk- fo- i- ls izkI; jde ¼izkI; chekafdd vkSj Vh- Mh- 52,00,444.00 31.08,491.00 ,l-½ ;ksx ¼x½ 3,05,03,859.82 2,78,65,552.9018 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ 2025 dks 31 ekpZ 2024 dks Iks'a ku fuf/k fuo's k dsujk cSad es a lkof/kd tek 17,12,88,550.20 13,51,78,956.44 ;wdks a cSad es a lkof/kd tek 2,86,78,250.00 2,58,30,475.00 lsaVªy cSad es a lkof/kd tek 96,83,774.00 91,05,958.00 lkof/kd tekvks a ij mnH~kwr C;kt 87,90,212.31 94,09,381.67 dsujk cSad cpr [kkrk la[;k 19116 e sa vfr'ks"k 32,09,407.06 58,84,333.06 22,16,50,193.57 18,54,09,104.17 tksfM+, % Hkk- fo- i- ls izkI; jde ¼izkI; chekafdd vkSj Vh- Mh- ,l-½ 92,16,354.68 (1,00,65,665.08) ;ksx ¼?k½ 23,08,66,548.25 19,54,74,769.25 ;ksx ¼v½ ¼d$[k$x$?k½ 69,75,90,034.98 61,03,94,089.14 vfHkfuf”pr nkf;Ro ds ifzr fof/kd f'k{kk ds fy, ¼vfxze izkIr fujh{k.k Qhl½ dsujk cSad 8,00,76,587.36 6,86,08,808.56 Hkkjrh; LVsV cSad 4,20,52,955.70 3,93,66,120.00 lsaVªy cSad 0.00 71,76,019.00 ;wdks a cSad 0.00 4,29,87,406.00 bafM;u cSad 0.00 1,44,37,376.00 12,21,29,543.06 17,25,75,729.56 tksfM+,/¼?kVkb,½ % fof/kd f'k{kk ds fy, lkof/kd tek es a vukcafVr (12,21,29,543.06) 28,03,29,270.44 fuo”s k¼ vulq pw h&10½ ;ksx ¼d½ 0.00 45,29,05,000.00 fof/k egkfo|ky;ksa l s ¼lac)rk½ ds fy, izfrHkwfr fu{ksi dsujk cSad 47,28,50,474.23 20,22,82,684.39 ;wdks s cSad 8,76,53,911.00 7,86,80,765.00 bafM;u cSad 3,17,18,629.00 2,82,86,429.00 Hkkjrh; LVsV cSad 2,28,70,575.00 2,28,70,575.00 lUsVªy cSad 1,89,99,062.00 1,78,65,417.00 63,40,92,651.23 34,99,85,870.39 tksfM+,/¼?kVkb,½ % fof/k egkfo|ky;ksa ds fy, vukcafVr izfrHkwfr fu{ksi ¼vuqlpw h&10½ 54,66,07,404.97 4,91,64,129.61 ;ksx ¼ [ k ½ 1 , 1 8 ,0 7 ,0 0 , 0 56.20 39,91,50,000.00 ;ksx ¼vk½ ¾ ¼d$[k½ 1,18,07,00,056.20 85,20,55,000.00 dqy ;ksx ¾ ¼v$vk½ 1,87,82,90,091.18 1,46,24,49,089.14[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 19 vuqlwph & 10 vU; fuos”k ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ 2025 dks 31 ekpZ 2024 dks Hkkjrh; fof/kK ifj"kn~ ds fy, cSadksa esa lkof/kd tek dsujk cSad 4,64,98,40,246.78 4,08,70,85,723.72 Hkkjrh; LVVs cSad 60,74,42,390.00 78,21,69,207.00 ;wdks cSad 57,99,82,001.00 61,01,88,849.00 bafM;u cSad 5,20,16,212.00 5,40,96,569.00 lasVªy cSad 0.00 1,11,19,710.00 5,88,92,80,849.78 5,54,46,60,058.72 tksfM+,/¼?kVkb,½ % fof/kd f”k{kk ds fy, lkof/kd tek ls gLrkarj.k ¼vuqlwph&9 [k½ 12,21,29,543.06 (4,91,64,129.61) tksfM, /¼?kVkb,½ % izfrHkwfr fu{ksi ds fy, lkof/kd tek ls gLrkarj.k ¼vuqlwph&9 [k½ (54,66,07,404.97) (28,03,29,270.44) ;ksx 5,46,48,02,986.70 5,21,51,66,659.02 vuqlwph & 11 udn vkSj udn lerqY; udn vfr”ks"k 3.30,867.00 55,485.00 cSad vfr”ks"k jkT; fof/kK ifj"kn ds cSadks a ds cpr [kkrs es a vfr”ks"k 34,03,64,413.94 29,76,93,,125.72 fof/kK ifj"kn ds cSadks a ds cpr [kkrs es a vfr”ks"k 9,69,,28,491.95 8,81,93,361.71 ;ksx 43,76,23,772.89 38,59,41,971.43 vuqlwph & 12 _.k vkSj vfxze olwyh ;ksX; vfxze 1,43,18,019.00 1,36,09,403.00 lnL;ks a dks _.k 8,42,165.00 13,59,803.00 deZpkfj;ks a dks _.k 99,36,834,.22 1,19,71,822.03 izfrÒwfr fu{ksi 1,17,45,417.00 1,17,45,417.00 ;ksx 3,68,42,435,.22 3.86.86.445.0320 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vuqlwph & 13 vU; pkyw vkfLr;ka ¼jde #i;ksa esa½ fof'kf"V;ka 31 ekpZ 2025 dks 31 ekpZ 2024 dks ¼d½ fuos'kks a ij mn~Hkwr C;kt 25,80,37,721.24 34,08,54,681.00 ;ksx ¼d½ 25,80,37,721.24 34,08,54,681.00 ¼[k½ ykxr ij iqLrdks a dk LVkWd ¼izcU/kd e.My }kjk ;Fkk izekf.kr½ 0.00 4,80,433.98 ;ksx ¼[k½ 0.00 44,80,433.98 ¼x½ olwyh ;ksX; jde Vh-Mh-,l- olwyh ;ksX;/vk; dj fjQaM 2,65,41,241.75 3,56,07,073.72 vU; izkfIr;ka 3,18,01,576.00 2,38,46,703.64 jkT; fof/kK ifj"kn ls 81,314.20 81,314.20 Hkkjrh; fjtoZ cSad l s 54,863.00 54,863.00 vfxze O;; 39,178.00 48,442.00 ;ksx ¼x½ 5,85,18,172.95 5,96,38,396.56 dqy ;ksx ¼d½$¼[k½$¼x½$¼?k½ 31,65,55,894.19 40,09,73,510.54 vuqlwph & 14 ukekadu vkSj vU; Qhl ¼d½ vf/koDrkvks a ls Qhl ukekadu Qhl 3,61,51,510.00 4,88,65,278.04 lnL;rk LFkkukarj.k Qhl 50,16,648.00 24,55,350.00 fof/k O;olk; Qhl dk iqujkjaHk 2,86,550.00 2,38,000.00 ;ksx ¼d½ 4,14,54,708.00 5,15,58,628.04 ¼[k½ vU; Qhl fofËk fo|ky;ks a ls fof/kd f'k{kk ds fu;ferhdj.k dh Qhl 9,08,60,000.00 3,16,50,500.00 fof/kd f'k{kk izk:i vkosnu Qhl 4,67,19,805.64 7,35,60,499.09 fon's kh ijh{kk takp Qhl 48,24,200.00 42,00,000.00 fof”k’V igpku la[;k 22,21,170.00 0.00 vuq'kklukRed dk;Zokgh Qhl 13,93,000.00 8,32,945.00 iqujh{k.k ijh{kk Qhl 6,97,965.00 3,56,,075.00 ;ksx ¼[k½ 14,67,16,140.64 11,06,00,019.09 dqy ;ksx ¼d½$¼[k½ 18,81,70,848.64 16,21,58,647.13[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 21 vuqlwph & 15 ijh{kk Qhl ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XIX 36,96,79,100.00 0.00 vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XVIII 0.00 22,94,28,700.00 vf[ky Hkkjrh; fof/kK ijh{kk Qhl&XVII 0.00 27,24,96,200.00 ;ksx 36,96,79,100.00 50,19,24,900.00 vuqlwph & 16 C;kt lkof/kd tek ij C;kt 41,60,64,284.64 30,98,29,981.00 cpr [kkrs ij C;kt 1,92,21,845.00 26,92,785.00 cpr [kkrs ¼jkT; ukekadu½ ij C;kt 85,20,981.41 79,56,870.44 vk; dj fjQaM ij C;kt 13,36,414.01 5,82,680.00 _.k vkSj vfxzeks a ij C;kt ¼depZ kjh½ 4,26,426.93 4,22,572.27 ;ksx 44,55,69,951.99 32,14,84,888.71 vuqlwph & 17 vU; vk; iksVZy iathdj.k “kqYd 3,49,40,725.00 13,50,64,624.58 vU; izdh.kZ vk; 9,92,603.00 51,81,427.98 izfdz;k “kqYd 1,18,000.00 64,000.00 edku fdjk;k HkRrk olwyh 46,728.00 0.00 Lekfjdk ys[k vkSj foKkiu 0.00 4,83,24,000.00 iathdj.k Qhl 0.00 6,58,000.00 cV~Vs [kkrs dk “ks’k 0.00 13,132.72 ;ksx 3,60,98,056.00 18,93,05,185.2822 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] vuqlwph & 18 ifj"kn~ ds dk;Zdykiksa vkSj cSBdksa ij O;; ¼jde #i;ks a eas½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks ¼d½ ;k=k o cSBdksa ij O;; ;k=k&ifj"kn~ 4,78,31,947.00 5,62,75,362.00 fon”s k ;k=k O;; 2,50,28,242.00 2,37,41,580.00 ;k=k&vuq'kklfud lfefr cSBd 1,51,31,996.00 1,22,73,474.00 cSBd O;; 1,44,81,004.00 1,58,45,652.74 ;k=k fujh{k.k 1,28,15,753.00 71.51,571.00 ifj"kn~ ;k=k xksok 50,55,642.00 60,42,623.00 ;k=k&fof/kd f”k{kk cSBd 36,89,115.00 21,07,046.00 vfrfFk d{k O;; 23,89,891.00 12,63,144.00 ;k=k&fuxjkuh lfefr 95,930.00 0.00 ;ksx ¼d½ 12,65,19,520.00 12,47,00,452.74 ¼[k½ vU; O;; laxks"Bh, lsehukj vkSj dk;Z”kkyk O;; 79,26,680.00 5,75,05,684.00 lEeku lekjksg O;; 58,51,436.00 18,55,252.00 jkå foå iå dks vfHknk; /foÙkh; lgk;rk 18,00,000.00 38,95,850.00 vkbZåchå,å/vkbZŒvkbZŒlhŒ dk va”knku 1,16,820.00 2,97,068.12 ;ksx ¼[k½ 1,56,94,936.00 6,35,53,854.12 dqy ;ksx ¼d$[k½ 14,22,14,456.00 18,82,54,306.86 vuqlwph & 19 deZpkjh lqfo/kk O;; ¼jde #i;ks a eas½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks osru O;; 5,06,58,259.00 4,59,53,065.00 is'a ku fuf/k [kkrs es a ifj"kn~ dk vfHknk; 3,19,20,893.60 2,33,16,217.00 minku fuf/k [kkr s eas ifj"kn~ dk vfHknk; 51,87,537.00 31,08,491.00 NqV~Vh udn Hkqxrku 70,33,937.00 22,43,061.00 fpfdRlk HkÙks 21,78,692.00 20,74,711.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 23 fpfdRlh; chek 12,38,228.24 13,74,670.40 Hkfo"; fuf/k y[s kk es a ifj"kn~ dk vfHknk; 14,16,075.29 13,68,796.42 Ckky f”k{kk HkÙkk 12,54,594.00 9,71,686.00 lgk;d HkÙkk 9,35,800.00 9 , 3 8 , 4 0 0 . 00 NqV~Vh ;k=k fj;k;r 1,85,755.00 5,75,670.00 fo”ks’k izfriwjd HkÙkk 1,40,000.00 0.00 othQk 6,20,000.00 0.00 ;ksx 10,27,69,771.13 8,19,24,767.82 vuqlwph & 20 LFkkiu vkSj vU; O;; eqnz.k vkSj ys[ku lkexzh 1 ,0 5 ,1 4,281.00 18,50,480.00 fof/kd vkSj o`fRrd O;; 5 0 ,05,107.00 32,27,477.00 fctyh vkSj ikuh 42,53,209.00 36,27,195.00 izdh.kZ O;; 38,93,140.51 22,67,541.85 okgu izHkkj 26,79,357.00 57,39,817.00 lkekU; ejEer vkSj vuqj{k.k 14,25,597.00 22,42,450.00 Mkd eglwy] rkj vkSj Vys hQksu 19,31,590.03 14,18,451.90 egkfo|ky; ij O;; 11,12,428.00 1,08,22,974.00 lqj{kk izHkkj 5,21,560.00 5,38,670.00 lq/kkj vkSj vuqj{k.k 5,02,880.00 5,24,688.00 cSad izHkkj 4,48,507.27 3,41,554.52 laijh{kd ikfjJfed 4,13,000.00 3,83,500.00 Tkyiku 3,90,593.00 2,42,419.00 dk;kZy; O;; 3,43,519.00 0.0024 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] ¼jde #i;ks a esa½ fof'kf"V;ka 31 ekpZ] 2025 dks 31 ekpZ] 2024 dks chek-izhfe;e 3.32,701.00 1,94,096.00 foKkiu O;; 1,80,960.00 3,71,764.00 “kqYd vkSj dj 1,72,612.00 1,72,612.00 i=-if=dk,a vkSj tjuy 14,461.00 13,124.00 Vh- Mh- ,l- ij C;kt 2,925.00 0.00 Dkuuw h nLrkots O;; 640.00 0.00 mn~?kkVu lekjksg 0.00 5,65,484.00 ljoj vuqj{k.k “kqYd 0.00 60,180.00 ;ksx 3,41,39,067.81 3,51,04,478.27 vuqlwph & 21 ijh{kk O;; vf[ky Hkkjrh; fof/kK ijh{kk&XVI 2,52,39,795.00 0.00 fon's kh ijh{kk O;; 0.00 64,800.00 ;ksx 2,52,39,795.00 64,800.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 25 vuqlwph & a22 ys[kkdj.k uhfr;ka vkSj ys[kkvksa ij fVIi.k [31 ekpZ] 2025 dks lekIr gq, o’kZ ds vuqlkj] LkkEkkU; 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 oS/kkfud fudk; gSA Hkkjrh; fof/kK ifj"kn~ dk mís'; Hkkjr dh dsUnzh; ljdkj }kjk ;Fkk vf/klwfpr Hkkjr esa fof/k O;olk; dk fu;a=.k] i;Zo{s k.k] fofu;eu vkSj izkRs lkgu rFkk fof/kd f'k{kk dk fofu;eu gSa vkSj bldh vk; vf/koDrk vf/kfu;e] 1961 ¼196a1 dk 25½ dh /kkjk 7 ds vuqlkj mi;kxs dh tkrh gSA Hkkjrh; fof/kK ifj"kn~ vk; dj vf/kfu;e] 1961 dh /kkjk 12dd ds varxZr ita hd`r gSSA ¼d½ ys[kkdj.k uhfr;ka 1- foRrh; fooj.k rS;kj dju s dk vk/kkj foRrh; fooj.k ,sfrgkfld ykxr ijia jkvkas ds vk/kkj ij rS;kj fd, x, gSa vksSj Hkkjrh; pkVZMZ vdkmaVsaV~l laLFkku }kjk tkjh fd, x, ykxw ys[kkdj.k ekudks a ds vuqlkj cuk, x, gSa vkSj tc rd vU;Fkk dfFkr u gks] izksn~Hkoeku vk/kkj ij rS;kj fd, x, gSaA 2- jktLo dh ekU;rk fuEufyf[kr vk; vkSj O;; dkss NksMdj] udn vk/kkj ij ekU;rk nh tkrh gS %& ¼d½ fo'k’sk fuf/k vFkkZr~ isa'ku fuf/k] Hkfo’; fuf/k] vkSj minku fuf/k ls lacfa/kr orZeku ykHk nkf;Ro vksSj/;k C;kt ?kVd dks izksn~Hkoeku vk/kkj ij lacaf/kr fuf/k [kkrs es a tek dj fn, tku s ds Ckkn ekU;rk nh tkrh gSA ¼[k½ fuos'k ls vk; lkof/kd fu{ksi ij C;kt dks cdk;k jkf'k dh jde vkSj ykxw nj dks /;ku esa j[krs gq, dkfyd vuqikr ds vk/kkj ij ekU;rk nh tkrh gSA 3- lgk;rk vuqnku ¼d½ vuqnkukas dks vk; vkSj O;; ys[kk es a lacaf/kr ykxrks a ds lkFk feyku djus fy,] ftudh os ljdkjh HkjikbZ djuk pkgr s gSa] mu vof/k;kas ij lqO;ofLFkr vk/kkj ij ekU;rk nh tkrh gSA viz;qDr jde dks] ;fn dksbZ gk]s o"kZ ds vUr esa nkf;Ro ds :i es a ekuk tkrk gSA ¼[k½ fofufnZ"V fLFkj vkfLr;ks a ls lacfa/kr ljdkjh vuqnkukas dks vkLFkfxr vk; ekuk tkrk gS ftl s ys[kk esa vkfLr;ks a ds mi;kxs h gkus s rd O;ofLFkr vkSj ;qfDreyw d vk/kkj ij ekU;rk nh tkrh gSA 4- fuf/k ^^fuf/k** 'kCn dk iz;ksx bl vk'k; dks izdV djus ds fy, fd;k x;k gS fd vfr'k"sk vra r% fuos'k fd, tku s ds fy, j[ks x, gSa %& (i) eq[; fuf/k Ekq[; fuf/k fof/k egkfo|ky;ksa vkSj nlw jks a ls izkIr nku dks rFkk Hkkjrh; fof/kK ifj"kn~ ds 31 ekpZ] 1999 rd okf"kZd cpr/?kkVs dk s O;ifn"V djrh gSA (ii) dY;k.k fuf/k26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] dY;k.k fuf/k ls Hkkjrh; fof/kK ifj"kn~ fu;e ds vuqlkj vf/koDrkvkas ls izkIr vfHknk; dks O;ifn"V djrh gS vkSj bldk mi;kxs vf/koDrkvks a dks foRrh; lgk;rk ds fy, fd;k tkrk gSA 5- fLFkj vkfLr;ka fLFkj vkfLr;ksa dks lapf;r vo{k;.k ls ?kVkdj ,sfrgkfld ykxr ij fLFkj vkfLr;ks a dk mYys[k fd;k tkrk gSA bl iz;kts u ds fy, ykxr es a vtZu ds vra xZr ,ls h vkfLr;ksa ds vtZu/lafuekZ.k ls lacfa/kr vkod HkkM+k] 'kqYd] dj vkSj vkuq"kafxd O;; rFkk izR;{k O;; Hkh lfEefyr gSaA 6- vo{k;.k fLFkj vkfLr;ksa 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 7- fuos'k fuo's kksa dks ^^nh?kZdkfyd fuos'k** ds :i es a oxhZd`r fd;k x;k gS vkSj mUgsa ykxr vk/kkj ij vxzuhr fd;k tkrk gS D;ksfad lHkh fuos”k vuqlwfpr cSadkas es a lkof/kd fu{kIskkas ds :i esa j[ks x, gSaA 8- lsok fuo`fRr Qk;ns (i) isa'ku fuf/k Hkkjrh; fof/kK ifj"kn~ ds deZpkfj;ks a ds ias'ku-lg-dqVqac ias'ku fu;e 1 vizSy] 2002 ls Hkkjrh; fof/kK ifj"kn~ ds deZpkfj;ksa ij ykxw dj fn, x, gSaA 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 vkjHa k 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 es a vra fjr dj fn;k x;k gSA Ikfj"kn~ ds fofu'p; ds vuqlkj ias'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~Hkwr nkf;Roks a dk vo/kkj.k deZpkjh izlqfo/kk lac/a kh vf/klwfpr ys[kk ekud ¼iqujhf{kr½-15 ds mic/a kkas ds vuqlkj fd;k tkrk gS rFkk vUrfje mic/a k/mRdze.k o"kZ ds vUr es a fd;k tkrk gSA (ii) minku fuf/k Hkkjrh; fof/kK 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 vuqlkj chekadd ewY;kadu 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) lk/kkj.k Hkfo"; fuf/k Hkkjrh; fof/kK ifj"kn~ ds deZpkfj;ks a dk lk/kkj.k Hkfo"; fuf/k [kkrk osru dks ykxw nj ij deZpkfj;kas ds v'a k dh jde ds lkFk ml ij LoSfPNd vfHknk; vkSj mn~Hkrw C;kt lfgr tek jkf”k dks O;ifn’V djrk gSA (iv) NqV~Vh dk uxn Hkqxrku Hkkjrh; fof/kK ifj"kn~ ds fu;eksa/dsUnzh; ljdkj ds fu;ekas ds vuqlkj 300 fnuks a dh vf/kdre lhek ds v/khu jgrs gq, u yh xbZ NqV~Vh ds fy, mic/a k ewy osru vkSj egaxkbZ HkRrks a ij fopkj djds o"kZ esa 30 fnu ds fy, izkns ~Hkoeku vk/kkj ij cuk, x, gSaA[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 27 bl fuf/k dk izko/kku vkbŒZ lhŒ,ŒvkbZŒ ds ,,l-15 ds vuqlkj chekadd ewY;kadu ds vk/kkj ij fd;k tkrk gSA ¼[k½ ys[kkvksa ij fVIi.k 1- 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 2- lgc) laLFkkvks a ls ₹ 1]18]00]056 ds izfriwfrZ fu{kis dk s rqyu i= dh vuqlwph la- 9[k es a dFku fd, x, vuqlkj mDr jkf”k ds cSad ds ikl lkof/k tek ds :i eas fu:fir fd;k x;k gSA 3- xr o"kZ ds vkda M+ksa dk]s tgka dgha vko';d le>k x;k gS] iqu% lewgd`r/iqu% oxhZd`r fd;k x;k gSA vuqlwph la- 1 l s 22 ys[kk ds vfHkUu vax gaS A le-la[;kad rkjh[k dks rqyu i= ds lkFk gekjs fooj.k ds vuqlkj d`r s Hkkjrh; fof/kK ifj"kn~ d`rs th- ds- dsfM;k ,aM da- pkVZMZ ,dkmaVsaV~l ,Q-vkj- ua- 013016,u gå/- gå/- gå/- gå/- mik/;{k eq[; lfpo lgk;d lfpo Hkkxhnkj ys[kk foHkkx ,e- ua- 544129 LFkku : ubZ fnYyh fnukad : 24 flracj] 2025 Jhearklss u] iz/kku lfpo [जवज्ञापन-III/4/असा./84/2026-27]28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 8th April, 2026 BAR COUNCIL OF INDIA (Independent Auditor’s Report) (TO THE MEMBERS OF THE BAR COUNCIL OF INDIA ) New Delhi, the 24th September, 2025 F. No. BCI:D: 1999/2026.—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, 2025, 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, 2025. 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, 2025 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.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 29 The Management is also responsible for overseeing the Council’s financial reporting process. AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing will always detect a material misstatement when it exists. As part of an audit in accordance with the Standards on Auditing, professional judgment is exercised and professional skepticism is maintained throughout the audit. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS We report that: (a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. (b) In our opinion, proper books of account as required by law has been kept by the Council so far as it appears from our examination of those books. (c) The Balance Sheet and the Income & Expenditure Account dealt with by this report are in agreement with the books of account. (d) In our opinion, the aforesaid financial statements comply with the Accounting Standards issued by the Institute of Chartered Accountants of India. For G. K. Kedia & Co. Chartered Accountants FRN: 013016N Place : New Delhi Sd/- Date : 24th September, 2025 Partner M. No. 544129 UDIN: 25544129BMOIGY506230 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] BALANCE SHEET ( As at 31st March, 2025) (Amount in R) PARTICULARS Schedule As At As At No. March 31, 2025 March 31, 2024 SOURCES OF FUNDS: Capital Fund - Corpus Fund 1 1,07,30,445.45 1,07,30,445.45 - Reserves & Surplus 2 6,21,48,96,523.28 5,98,06,65,606.00 - Assets Fund (Grants-in-Aid) 3 65,10,694.64 73,04,048.73 - Earmarked Funds 4 69,75,90,036.01 61,03,94,088.89 Non Current Liabilities - Long Term Borrowings 20,00,000.00 20,00,000.00 - Other Long Term Liabilities 5 1,18,92,00,056.20 68,01,55,000.00 Current Liabilities - Other Current Liabilities 6 2,39,16,652.72 22,24,46,316.92 - Short Term Provisions 7 1,35,26,844.00 1,18,21,520.00 TOTAL 8,15,83,71,252.00 7,52,55,17,026.00 APPLICATION OF FUNDS: Non Current Assets -Fixed Assets 8 2,42,56,072.12 2,22,99,350.84 -Earmarked Investments 9 1,87,82,90,091.18 1,46,24,49,089.14 -Other Investments 10 5,46,48,02,986.70 5,21,51,66,659.02 Current Assets -Cash & Cash Equivalents 11 43,76,23,772.89 38,59,41,971.43 -Loans & Advances 12 3,68,42,435.22 3,86,86,445.03 -Other Current Assets 13 31,65,55,894.19 40,09,73,510.54 TOTAL 8,15,83,71,252.00 7,52,55,17,026.00 Accounting Policies and Notes to Accounts 22 SCHEDULES 1 TO 22 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our report of even date annexed with Audit Report in Form-10B For & 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 Principal Secretary Assistant Secretary Partner Accounts Department M. No. 544129 Place : New Delhi Date : 24th September, 2025[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 31 INCOME & EXPENDITURE ACCOUNT ( For The Year Ended March 31, 2025) (Amount in R) PARTICULARS Schedule As At As At No. March 31, 2025 March 31, 2024 INCOME Fees - Inspection Fees 1,30,54,14,066.38 1,32,84,09,062.04 - Enrollment and other Fees 14 18,81,70,848.64 16,21,58,647.13 - Examination Fees 15 36,96,79,100.00 50,19,24,900.00 Interest 16 44,55,69,951.99 32,14,84,888.71 Other Income 17 3,60,98,056.00 18,93,05,185.28 2,34,49,32,023.01 2,50,32,82,683.16 EXPENDITURE: Legal Education Expenses 1,80,25,00,000.00 46,00,00,000.00 Expenses on Council's Activities & Meetings 18 14,22,14,456.00 18,82,54,306.86 Employee Benefit Expenses 19 10,27,69,771.13 8,19,24,767.82 Establishment and Other Expenses 20 3,41,39,067.81 3,51,04,478.27 Examination Expenses 21 2,52,39,795.00 64,800.00 Depreciation 8 38,38,017.60 29,16,791.07 2,11,07,01,107.54 76,82,65,144.02 Surplus/ (Deficit) During the year Transferred to Reserves & Surplus 23,42,30,915.47 1,73,50,17,539.14 Accounting Policies and Notes to Accounts 22 SCHEDULES 1 TO 22 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our report of even date annexed with Balance Sheet For & 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 Principal Secretary Assistant Secretary Partner Accounts Department M. No. 544129 Place : New Delhi Date : 24th September, 202532 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] CASH FLOW STATEMENT ( For The Year Ended March 31, 2025) (Amount in R) PARTICULARS Year ended Year ended March 31, 2025 March 31, 2024 INCOME A. Cash Flow from Operating Activities Surplus as per Income & Expenditure Account 23,42,30,915.47 1,73,50,17,539.14 Cash flow from operation after adjustment for non cash/operating items: Depreciation (net amount charged to Asset Fund) 38,38,017.60 29,16,791.07 Interest Income on Fixed Deposits (41,60,64,284.64) (30,98,29,981.00) Interest on Saving Bank (Enrolment) & Others (2,77,42,826.41) (1,06,49,655.44) Interest on Loans & Advances given to staff (4,26,426.93) (4,22,572.27) Operating Surplus before Working Capital & Funds Changes (20,61,64,604.91) 1,41,70,32,121.50 Increase/(Decrease) in Current Assets & Current Liabilities and Earmarked Fund Balances (Increase)/ Decrease in Loans & Advances 18,44,009.81 1,49,64,061.00 (Increase)/ Decrease in Receivables 11,20,223.61 (3,24,20,437.56) (Increase)/ Decrease in Interest Accured 8,28,16,959.76 (4,86,23,696.79) Increase/ (Decrease) in Current Liabilities & Provisions (19,68,24,340.20) (1,97,27,788.08) (Increase)/ Decrease in Current Assets 0.00 2,91,07,219.60 Net Cash from/used in (-) Operating Activities (31,72,07,751.93) 1,36,03,31,479.67 B. Cash Flow from Investing Activities Interest Income on Fixed Deposits 41,60,64,284.64 30,98,29,981.00 Interest on Saving Bank (Enrolment) & Others 2,77,42,826.41 1,06,49,655.44 Interest on Loans & Advances given to staff 4,26,426.02 4,22,572.27 Sale of Tangible Assets 3,00,000.00 0.00 Purchase of Tangible Assets (64,07,656.00) 17,84,296.00 Increase in Non - current Liabilities 50,90,45,056.20 (33,01,00,000.00) Investments: i) Investment Against Earmarked Fund: (Increase)/ Decrease in Welfare Fund Investments (5,31,75,298.00) (1,98,57,903.20) (Increase)/ Decrease in Provident Fund Investments (1,79,407.00) (43,90,583.60) (Increase)/ Decrease in Gratuity Fund Investments (18,76,639.32) (33,04,761.68) (Increase)/ Decrease in Pension Fund Investments (3,95,35,184.76) (1,05,53,595.77) (Increase)/ Decrease in Legal Education Investments 5,04,46,186.50 (1,63,37,903.45) Increase in Investments For Security Deposit From Law Colleges Encashment of Investment (28,41,06,780.84) (1,28,11,487.44) AIBE and BCI (9,49,84,461.86) 14,65,73,583.99 ii) Other Investments (24,96,36,327.68) (1,46,56,63,967.68) Net Cash from/used in (-) Investing Activities 27,41,23,024.31 (1,39,37,60,114.12)[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 33 (Amount in R) PARTICULARS Year ended Year ended March 31, 2025 March 31, 2024 C. Cash Flow from Financing Activities Increase/(Decrease) in Welfare Fund(Net) 5,31,75,298.00 1,98,57,903.20 Increase/(Decrease) in Provident Fund (Net) 1,79,407.00 43,90,583.23 Increase/(Decrease) in Gratuity Fund (Net) 18,76,639.32 33,04,761.68 Increase/(Decrease) in Pension Fund (Net) 3,95,35,184.76 1,05,53,594.77 Net Cash generated from/used(-) in Financing Activities 9,47,66,529.08 3,81,06,842.88 Net increase/decrease(-) in cash and cash equivalents (A+B+C) 5,16,81,801.46 46,78,208.43 Cash and Cash Equivalents at the beginning of the year (Opening Balance) 38,59,41,971.43 38,12,63,763.00 Cash and Cash Equivalents at the end of the year (Closing Balance) 43,76,23,772.89 38,59,41,971.43 Components of Cash and Cash equivalents: Cash in hand 3,30,867.00 55,485.00 Balances with scheduled banks in Current Account and Savings Account 43,72,92,905.89 38,58,86,486.43 TOTAL 43,76,23,772.89 38,59,41,971.43 The above cash flow statement has been prepared under Indirect Method as set out in AS-3 issued by the ICAI SCHEDULES 1 TO 22 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our report of even date annexed with Balance Sheet For & 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 Principal Secretary Assistant Secretary Partner Accounts Department M. No. 544129 Place : New Delhi Date : 24th September, 202534 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] RECEIPT AND PAYMENT ACCOUNT (For the Year Ended March 31, 2025) Receipts Amount (R) Payments Amount (R) Opening Balance: Current Assets & Liabilities Cash in Hand 55,485.00 Investment in Fixed Deposits 2,26,03,13,553.00 Cash at Bank 38,58,86,487.43 Loans and Advances 2,76,18,532.00 Pension Fund Investment 3,00,52,785.00 Current Assets & Liabilities Sundry Debtors Welfare Fund 30,49,380.00 Fixed Deposit Matured 1,99,83,74,060.62 Provident Fund Investment 13,68,796.00 Security Deposit 78,20,50,056.20 Duties & Taxes 64,56,241.00 Sundry Debtors W.F. 30,99,380.00 Gratuity Fund Investment 31,08,491.00 D.C. Deposits fees 20,000.00 Purchase of Fixed Assets 64,07,656.00 TDS Recoverable 2,03,10,432.99 Sundry Creditors- State Bar Sale of Fixed Assets 3,00,000.00 Council of India 22,37,30,995.00 Prepaid Expenses 39,178.00 Direct Income Audit Fee Payable 3,51,000.00 Inspection Fees 1,02,60,59,066.38 AIBE Share 36,96,79,100.00 Direct Expenses Portal Registration fees 3,49,40,725.00 Travelling 9,95,11,106.00 LE Forms- Application Fees 4,64,64,805.64 BCI International Conference 37,91,680.00 LE Regularisation Fees from Employee Benefit Expenses 4,66,01,870.24 Law Colleges 8,92,60,000.00 Legal Education Expense 1,80,25,00,000.00 Foreign Examination Test Fees 48,24,200.00 Seminar & Conference 40,00,000.00 Enrolment Fees 15,84,097.78 Printing & Stationery 1,05,14,281.00 Disciplinary Proceeding Fees 13,93,000.00 Telephone Expenses 19,09,590.00 Resumption of Practice Fees 2,86,550.00 Indirect Expense Interest & Other Receipts Conveyance 26,74,257.00 Enrolment fees – States 3,45,67,446.78 Contribution 18,00,000.00 Interest on FDR 5,53,57,031.67 Water & Electricity 42,53,209.00 Interest on Saving States 85,20,981.41 Provident Fund Contribution A/C 57,46,047.00 Interest Accrued 11,69,95,727.05 Court Proceedings 47,82,907.00 Miscellaneous Income 5,28,684.00 Leave Encashment 53,28,613.00 Interest on Saving Bank A/C 1,92,21,845.00 Repair & Maintenance 14,25,597.00 Transfer Fees 50,16,646.00 Car Expense 5,02,880.00 Interest on Income Tax Refund 13,36,414.01 Miscellaneous Expenses 14,79,760.43 Revision Fees 6,97,965.00 Felicitation Expenses 58,41,436.00 Journal Subscription Postage & Telegram 13,91,689.00 (BCIT Pearl First) 16,200.00 Office Expenses 3,43,519.00 Process Charges 1,18,000.00 Professional Charges 2,22,200.00 L.E. Rules 16,500.00 Leave Travel Concession 1,85,755.00 RTI Fees 6,410.00 Security Charges 5,21,560.00 Uniform Identity Number 55,870.00 Advertisement & Gazette Notification 1,80,960.00 Bank Charges - States 4,17,140.54[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 35 Receipts Amount (R) Payments Amount (R) Refreshment 3,90,593.00 Insurance 2,45,081.00 Municipal Tax 1,72,612.00 Subscription to IIC 1,16,820.00 Bank Charges 31,367.86 Uniform Expenses 22,871.00 Periodicals & Journal 14,461.00 Interest on TDS 2,925.00 Closing Balance: Cash in Hand 3,30,867.00 Cash at Bank 43,72,92,905.89 Total Receipt 5,00,70,43,167.96 Total Payment 5,00,70,43,167.96 As per our report of even date annexed with Balance Sheet For & 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 Principal Secretary Assistant Secretary Partner Accounts Department M. No. 544129 Place : New Delhi Date : 24th September, 202536 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] DETAILS TO SCHEDULE (Amount in R) PARTICULARS Year ended Year ended March 31, 2025 March 31, 2024 Security Deposit & Advance Fees Security Deposit AFF L.E 1,18,12,00,056.20 39,91,50,000.00 Security Deposit (AIR Pvt. Ltd.) 80,00,000.00 80,00,000.00 Earnest Money (AIR Pvt. Ltd.) 0.00 1,00,000.00 1,18,92,00,056.20 40,72,50,000.00 Other Payable Welfare Fund 1,00,000.00 50,000.00 G.K. Kedia 140.00 0.00 1,00,140.00 50,000.00 Balance of Saving Bank A/c with Bar council Canara Bank-6816 3,24,63,794.00 6,24,60,172.30 Canara Bank 4273 90,13,314.00 1,09,91,111.00 Canara Bank-1050 1,04,39,477.55 1,01,45,695.79 UCO Bank -132 26,40,378.84 19,56,296.06 Canara Bank 06781 9,46,567.02 9,15,534.02 SBI-8024 (AIBE) 3,99,79,408.35 5,96,461.35 HDFC- 0680( AIBE) 5,03,701.00 5,03,733.00 Canara Bank-0239 (Building Grants) 2,47,104.28 2,47,104.28 Canara Bank-1065 (Legal Education) 3,49,747.09 1,66,150.09 Canara Bank-0258 (DLE) 1,28,464.00 1,28,464.00 Canara Bank-5591 44,025.62 42,582.62 Canara Bank – 0296 22,932.00 22,932.00 Indian Postal 3,880.00 9,072.00 SBI-8428 (AIBE) 7,404.20 8,053.20 Canara Bank -7588 1,38,294.00 0.00 9,69,28,491.95 8,81,93,361.71 Security Deposit – Asset Security Deposit – University 1,02,00,000.00 1,02,00,000.00 Security Deposits for Electricity & Others 12,30,417.00 12,30,417.00 Security Deposit – Hostel 3,15,000.00 3,15,000.00 1,17,45,417.00 1,17,45,417.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 37 (Amount in R) PARTICULARS Year ended Year ended March 31, 2025 March 31, 2024 TDS Receivables/ Income Tax Refund TDS Receivable F.Y.24-25 1,12,44,601.02 0.00 TDS Receivable F.Y.23-24 0.00 1,07,83,058.00 TDS Receivable F.Y.22-23 0.00 95,27,374.99 TDS Receivable F.Y.19-20 48,41,219.00 48,41,219.00 TDS Receivable F.Y.18-19 8,85,854.00 8,85,854.00 TDS Receivable F.Y.17-18 14,27,556.73 14,27,556.73 TDS Receivable F.Y.16-17 9,55,033.00 9,55,033.00 TDS Receivable F.Y.15-16 21,60,578.00 21,60,578.00 Income Tax Refund (F.Y. 2015-16) 50,26,400.00 50,26,400.00 2,65,41,241.75 3,56,07,073.72 Other Receivable - BCIT Pearl First 2,54,79,604.00 1,71,74,604.00 BCIT 63,12,497.00 56,50,307.00 IIULER 5,450.00 5,450.00 Advance Salary 0.00 5,86,420.64 Unconsumed TDS 4,025.00 0.00 Advance Rent- JJJk Trust 0.00 3,60,836.00 Amount Recoverable- JJJK Trust 0.00 69,086.00 3,18,01,576.00 2,38,46,703.6438 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—1 CAPITAL FUND (Amount in R) As At As At PARTICULARS March 31, 2025 March 31, 2024 Corpus Fund Balance as per Last Balance Sheet 1,07,30,445.45 1,07,30,445.45 Add: Corpus Donation Received during the year 0.00 0.00 Less: Amount Utilised during the year 0.00 0.00 Total 1,07,30,445.45 1,07,30,445.45 SCHEDULE—2 RESERVE & SURPLUS Opening Surplus as per Last Balance Sheet 1,48,11,65,604.81 1,14,31,06,590.67 Add: Surplus For The Year as per Income & Expenditure A/C 23,42,30,915.47 1,73,50,17,539.14 Add : Transfer from Special Fund during the year 1,80,25,00,000.00 45,30,41,475.00 Less : Transfer to Special Fund, Form 10 filed during the year (1,75,50,00,000.00) (1,85,00,00,000.00) Total (A) 1,76,28,96,520.28 1,48,11,65,604.81 Special Fund Opening Balance 4,49,95,00,000.00 3,10,25,41,475.00 Add: Received During the Year, transferred from Reserve & 1,75,50,00,000.00 1,85,00,00,000.00 Surplus Less: Amount utilised during the year, transferred to (1,80,25,00,000.00) (45,30,41,475.00) Reserve & Surplus Total (B) 4,45,20,00,000.00 4,49,95,00,000.00 Total (A+B) 6,21,48,96,523.28 5,98,06,65,606.00 SCHEDULE—3 ASSETS FUND (GRANTS-IN-AID) Opening Balance 73,04,049.73 81,89,743.95 Less: Amount of Depreciation for the year Transfer to Income & Expenditure A/c (7,93,355.10) (8,85,695.22) Total 65,10,694.64 73,04,048.73[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 39 SCHEDULE—4 EARMARKED FUNDS (Amount in R ) PARTICULARS As At As At March 31, 2025 March 31, 2024 (A) Welfare Fund Opening Balance 32,81,58,920.08 30,39,04,108.08 Add: Contribution from Advocate 19,17,003.00 29,84,701.00 Contribution from State Bar Council 3,08,85,476.00 98,73,645.00 Interest on FDR 1,95,66,305.83 1,71,31,326.00 Interest on Savings Bank A/c 3,85,200.00 1,86,830.00 38,09,12,904.91 33,40,80,610.08 Less:- Assistance to Advocates (26,35,000.00) (59,12,000.00) Due to BCI - Provident Fund 4,79,112.00 0.00 Other Expenses 0.00 (9,690.00) Total (A) 37,87,57,016.91 32,81,58,920.08 (B) Provident Fund Opening Balance 5,88,94,846.60 5,10,57,278.95 Add: Employer Contribution (erstwhile referred as "Employees Compulsory Subscription") 29,63,752.00 29,21,484.00 Employees Conribution (erstwhile referred as "Employees Voluntary Subscription") 23,49,900.00 25,16,000.00 Interest Allocated 30,95,078.90 29,32,567.23 Shortfall in PF Interest Contribution 14,16,075.29 13,68,796.42 6,87,19,652.79 6,07,96,126.60 Less: Permanent Withdrawal (1,12,56,917.00) (19,01,280.00) Other expense (125.00) 0.00 Total (B) 5,74,62,610.79 5,88,94,846.60 (C) Gratuity Fund (PBO & Interest Obligation) Opening Balance (PBO & Interest Obligation) 2,78,65,553.10 2,35,50,808.10 Add: Contribution Received from the Council 51,87,537.00 31,08,491.00 Interest on FDR 13,50,762.62 11,34,120.00 Interest on Saving Bank A/c 85,018.00 72,134.00 3,44,88,870.72 2,78,65,553.10 Less: Other Expenses 39,85,011.02 0.00 Total (C) 3,05,03,859.70 2,78,65,553.10 (D) Pension Fund (PBO) Opening Balance (PBO & Interest Obligation) 19,54,74,769.21 16,88,63,916.42 Add: Contribution/Provision 30,50,544.00 1,32,63,432.00 Interest on FDR 1,22,49,140.40 76,173.00 Interest on Saving Bank A/c 2,63,447.00 1,04,29,806.79 21,10,37,900.61 19,26,33,328.21 Less: Reversal of Excess/Shortfall PBO 2,88,70,350.00 1,00,52,785.00 Payments to Ex-Staff / Dependents, Bank Charges & TDS (Last Year) (90,41,702.00) (72,11,344.00) Total (D) 23,08,66,548.61 19,54,74,769.21 Grand Total (A+B+C+D) 69,75,90,036.01 61,03,94,088.8940 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—5 OTHER LONG TERM LIABILITIES (Amount in R) As At As At PARTICULARS March 31, 2025 March 31, 2024 R R Security Deposits 1,18,92,00,056.20 40,72,50,000.00 Inspection Fees Received in Advance 0.00 27,29,05,000.00 Total 1,18,92,00,056.20 68,01,55,000.00 SCHEDULE—6 OTHER CURRENT LIABILITIES (A) Expenses Payable Audit Fees Payable 3,78,000.00 3,50,500.00 Other Payable 1,00,140.00 50,000.00 AIBE (STBC) 0.00 19,84,91,200.00 Total (A) 4,78,140.00 19,88,91,700.00 (B) Statutory Dues Pension Fund Payable (Acturial) 87,49,368.68 99,31,804.00 Due to Welfare Fund Payable (TDS) 39,66,143.33 34,08,316.65 Gratuity Fund Contribution Payable (Acturial) 51,87,537.00 31,08,491.00 Provident Fund Shortfall Contribution 14,16,074.78 13,68,795.90 Due to Pension Fund (TDS) 4,66,985.00 1,33,860.00 Due to Provident Fund (TDS) 2,05,469.28 51,319.72 Due to Gratuity Fund (TDS) 12,907.00 0.00 TDS Payable 35,000.00 7,702.00 Total (B) 2,00,39,485.07 1,80,10,289.27 (C) Other Payable Disciplinary Committee Deposit Fees 33,99,027.65 33,79,027.65 Advance Fee for Uniform Identification Numbers 0.00 21,65,300.00 Total (C) 33,99,027.65 55,44,327.65 Grand Total (A+B+C) 2,39,16,652.72 22,24,46,316.92 SCHEDULE—7 SHORT TERM PROVISIONS Provision for Leave Encashment 1,35,26,844.00 1,18,21,520.00 1,35,26,844.00 1,18,21,520.00[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 41 SCHEDULE — 8 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 1-4-2024 Before After adjustment 31-3-2025 1-4-2024 For the year Adjusted 31-3-2025 31-3-2025 31-3-2024 (% P.A.) 3-10-2024 3-10-2024 2024-25 (10) (1) (2) (3) (4) = (1) + (2)- (3) (5) (6) (7) (8)= (5) + (6)- (9) = (4) - (8) (1)-(5) (7) 1 Land 42,030 0.00 0.00 0.00 42,030 0.00 0.00 0.00 0.00 42,030.00 42,030 2 Building 10% 2,07,52,598 0.00 0.00 0.00 2,07,52,598 1,82,78,506 2,47,409.22 0.00 1,85,25,915 22,26,683.95 24,74,092 3 Rental -Building Renovation 10% 7,68,110 0.00 0.00 0.00 7,68,110 4,16,991 35,111.93 0.00 4,52,103 3,16,007.41 3,51,119 4 Lift 15% 27,40,362 0.00 0.00 0.00 27,40,362 23,00,078 66,042.59 0.00 23,66,121 3,74,241.32 4,40,284 5 Furniture & Fixtures 10% 74,81,290 25,724.00 1,03,330 0.00 76,10,344 45,31,019 3,02,766.02 0.00 48,33,785 27,76,559.14 29,50,271 6 Electrical Fittings 10% 11,95,596 0.00 0.00 0.00 11,95,596 9,12,013 28,358.33 0.00 9,40,371 2,55,225.97 2,83,583 7 Office Equipments 15% 29,00,018 6,535 14,45,877 0.00 43,52,430 16,36,295 2,98,979.52 0.00 19,35,274 24,17,155.77 12,63,723 8 Air Conditioner / Cooler 15% 52,54,576 1,69,482.00 0.00 0.00 54,24,058 43,82,368 1,56,253.51 0.00 45,38,621 8,85,436.56 8,72,208 9 Refrigerator / Gas 15% 34,480 0.00 0.00 0.00 34,480 32,957 228.44 0.00 33,185 1,294.51 1,523 10 Office Cycles 15% 16,006 0.00 0.00 0.00 16,006 13,213 418.98 0.00 13,632 2,374.23 2,793 11 Books & Publications 40% 3,67,012 5,23,551.98 26,031.00 0.00 9,16,595 3,09,504 2,37,630.15 0.00 5,47,134 3,69,460.73 57,507.90 12 Computers / Laptops 40% 1,08,49,008 18,66,951 15,25,389 0.00 1,42,41,348 88,82,025 1,83,8,651.36 0.00 1,07,20,676 35,20,671.54 19,66,983 13 Water Cooler 15% 1,10,948 0.00 0.00 0.00 1,10,948 1,03,818 1,069.53 0.00 1,04,887 6,060.68 7,130 14 Transformer 15% 10,69,846 0.00 33,040.00 0.00 11,02,886 10,51,812 5,183.14 0.00 10,56,995 45,891.15 18,034 15 Innova Car 15% 60,44,854 0.00 0.00 3,00,000.00 57,44,854 36,28,866 3,17,398.18 0.00 39,46,264 17,98,589.69 24,15,988 16 Fire Lighting Equipment 15% 25,94,475 0.00 0.00 0.00 25,94,475 20,11,319 87,473.33 0.00 20,98,793 4,95,682.21 5,83,156 17 CCTV / LCD / Digital Camera 15% 10,80,727 0.00 0.00 10,80,727 5,21,397 83,899.44 0.00 6,05,297 4,75,430.18 5,59,330 18 Genset 15% 10,67,979 0.00 0.00 0.00 10,67,979 7,95,542 40,865.53 0.00 8,36,408 2,31,571.31 2,72,437 19 Gysers 15% 19,000 0.00 0.00 0.00 19,000 2,138 2,529.38 0.00 4,667 14,334.13 16,864 20 Car Ertiga 15% 0.00 11,47,291.00 0.00 11,47,291 86,046.83 0.00 86,047 10,61,244.18 21 LED TV 15% - 7,808.00 7,080.00 0.00 14,888 - 1,702.20 0.00 1,702 13,186.80 - TOTAL (A) 6,43,88,915 26,00,052 42,88,038 3,00,000.00 7,09,77,005 4,98,09,860 38,38,018 0.00 5,36,47,878 1,73,29,131.43 1,45,79,056 Previous Year (A) 6,26,04,620 6,49,472 11,34,823 — 6,43,88,915 4,68,93,069 29,16,791 0.00 4,98,09,859.95 1,45,79,056 1,57,11,55542 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE — 8A 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 Depreciated As at As at As at Depreciation 1-4-2024 Before After adjustment 31-3-2025 1-4-2024 For the year Adjusted 31-3-2025 31-3-2025 31-3-2024 (% P.A.) 3-10-2024 3-10-2024 2024-25 (10) (1) (2) (3) (4) = (1) + (2)- (5) (6) (7) (8)= (5) + (6)-(7) (9) = (4) - (8) (1)-(5) (3) 1 Building Renovation 10% 2,26,65,982 0.00 0.00 0.00 2,26,65,982 1,66,23,066 6,04,292 0.00 1,72,27,358 54,38,624.0 60,42,916 2 Furniture & Fittings 10% 1,84,625 0.00 0.00 0.00 1,84,625 1,55,347 2,928 0.00 1,58,275 26,349.8 29,278 3 Air Conditioner/Cooler 15% 32,95,129 0.00 0.00 0.00 32,95,129 28,68,910 63,933 0.00 29,32,843 3,62,286.2 4,26,219 4 Computers 40% 9,78,674 0.00 0.00 0.00 9,78,674 9,78,625 20 0.00 9,78,644 29.5 49 5 Electrical Fitting 10% 45,53,841 0.00 0.00 0.00 45,53,841 33,32,009 1,22,183 0.00 34,54,192 10,99,651.2 12,21,834 TOTAL (B) 3,16,78,251 0.00 0.00 0.00 3,16,78,251 2,39,57,957 7,93,355 0.00 2,47,51,312 69,26,940.69 77,20,296 Previous Year (B) 3,19,65,155 0.00 0.00 0.00 3,19,65,155.00 2,33,59,166 8,85,695 0.00 2,42,44,861.21 77,20,296 86,05,989 TOTAL (A + B) 9,60,67,166 68,88,090 3,00,000.00 10,26,55,256 7,37,67,817 46,31,373 0.00 7,83,99,190 2,42,56,072 2,22,99,352 Previous Year (A+B) 9,45,69,775 17,84,295 — 9,63,54,070 7,02,52,235 38,02,486 0.00 7,40,54,721 2,22,99,351 2,43,17,544[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 43 SCHEDULE—9 INVESTMENTS (Amount in R) As At As At PARTICULARS March 31, 2025 March 31, 2024 (A) Against Earmarked Fund (I) Welfare Fund Investments Fixed Deposit with UCO Bank 21,06,77,277.00 16,49,18,423.00 Fixed Deposit with Canara Bank 8,01,71,733.80 7,43,37,186.80 Fixed Deposit with State Bank of India 3,18,75,342.00 3,18,75,342.00 Fixed Deposit with Indian Bank 1,80,45,115.00 1,70,06,287.00 Fixed Deposit with Central Bank 91,01,418.00 85,58,349.00 Accrued Interest on FDRs 1,62,35,215.94 2,09,02,034.79 Balance in UCO Bank-Savings A/C.9363 85,69,772.25 71,37,981.25 Cash Balance 15,000.00 15,000.00 37,46,90,873.99 32,47,50,603.84 Add: Amount receivable from BCI 40,66,143.33 34,08,316.65 Total (I) 37,87,57,017.32 32,81,58,920.49 (II) Provident Fund Investment Fixed Deposit with UCO Bank 3,77,22,368.00 3,82,87,118.00 Fixed Deposit with Canara Bank 1,09,85,941.07 1,02,41,784.07 Special Deposit with UCO Bank 11,90,217.00 11,90,217.00 Accrued Interest on FDRs 26,98,616.66 31,90,333.32 Balance in UCO Bank-Savings A/C 261025 25,85,190.54 39,77,262.54 5,51,82,333.27 5,68,86,714.93 Add: Provident Fund Loan (3,05,087.81) 1,03,308.29 Add: Amount Receivable from BCI (Shortfall in Interest & TDS Receivable) 16,21,544.13 14,20,115.28 Add: Amount Receivable from Welfare Fund 9,59,020.00 4,79,908.00 Add: Cash Balance 4,800.00 4,800.00 Total (II) 5,74,62,609.59 5,88,94,846.50 (III) Gratuity Fund Investment Fixed Deposit with UCO Bank 2,04,79,082.00 1,87,47,853.00 Fixed Deposit with Canara Bank 21,68,978.32 20,23,568.00 Special Deposit with UCO Bank 3,18,433.00 3,18,433.00 Accrued Interest on FDRs 13,72,477.92 14,41,739.32 Balance In UCO Bank-Savings A/C 440 9,64,444.58 22,25,468.58 2,53,03,415.82 2,47,57,061.90 Add: Amount Receivable from BCI (Acturial and TDS Receivable) 52,00,444.00 31,08,491.00 Total (III) 3,05,03,859.82 2,78,65,552.90 (IV) Pension Fund Investment Fixed Deposit with Canara Bank 17,12,88,550.20 13,51,78,956.44 Fixed Deposit with UCO Bank 2,86,78,250.00 2,58,30,475.00 Fixed Deposit with Central Bank 96,83,774.00 91,05,958.00 Accrued Interest on FDRs 87,90,212.31 94,09,381.67 Balance in Canara Bank- Savings A/C. 19116 32,09,407.06 58,84,333.06 22,16,50,193.57 18,54,09,104.17 Add: Amount Receivable from BCI (Acturial and TDS Receivable) 92,16,354.68 1,00,65,665.08 Total (IV) 23,08,66,548.25 19,54,74,769.25 Total (A) = [(I)+(II)+(III)+(IV)] 69,75,90,034.98 61,03,94,089.1444 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] (Amount in R) As At As At PARTICULARS March 31, 2025 March 31, 2024 (B) Against Earmarked Liabilities (I) For Legal Education (Inspection Fees Received in Advance) Canara Bank 8,00,76,587.36 6,86,08,808.56 State Bank of India 4,20,52,955.70 3,93,66,120.00 Central Bank 0.00 71,76,019.00 UCO India 0.00 4,29,87,406.00 Indian Bank 0.00 1,44,37,376.00 12,21,29,543.06 17,25,75,729.56 Add/(Less): Unallocated to Legal Education (12,21,29,543.06) 28,03,29,270.44 FDR Investment (Sch-10) Total (I) 0.00 45,29,05,000.00 (II) For Security Deposit from Law Colleges (Affiliation) Canara Bank 47,28,50,474.23 20,22,82,684.39 UCO Bank 8,76,53,911.00 7,86,80,765.00 Indian Bank 3,17,18,629.00 2,82,86,429.00 State Bank of India 2,28,70,575.00 2,28,70,575.00 Central Bank 1,89,99,062.00 1,78,65,417.00 63,40,92,651.23 34,99,85,870.39 Add/(Less): Unallocated to Security Deposit from Law Colleges (Sch-10) 54,66,07,404.97 4,91,64,129.61 Total (II) 1,18,07,00,056.20 39,91,50,000.00 Total(B) = [(I)+(II)] 1,18,07,00,056.20 85,20,55,000.00 Grand Total (A)+(B) 1,87,82,90,091.18 1,46,24,49,089.14 SCHEDULE—10 OTHER INVESTMENTS Fixed Deposits with Banks for the Bar Council of India Canara Bank 4,64,98,40,246.78 4,08,70,85,723.72 State Bank of India 60,74,42,390.00 78,21,69,207.00 UCO Bank 57,99,82,001.00 61,01,88,849.00 Indian Bank 5,20,16,212.00 5,40,96,569.00 Central Bank 0.00 1,11,19,710.00 5,88,92,80,849.78 5,54,46,60,058.72 Add/(Less) : Transfer to FDR Against Legal 12,21,29,543.06 (4,91,64,129.61) Education (Sch-9B) Add/(Less): Transfer to FDR Against Security Deposit (Sch-9B) (54,66,07,404.97) (28,03,29,270.44) Total 5,46,48,02,986.70 5,21,51,66,659.02[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 45 SCHEDULE—11 CASH & CASH EQUIVALENTS (Amount in R ) PARTICULARS Year ended Year ended March 31, 2025 March 31, 2024 Cash Balances 3,30,867.00 55,485.00 Bank Balances - Balance of Saving Bank A/c with State Bar Councils 34,03,64,413.94 29,76,93,125.72 - Balance of Saving Bank A/c with Bar Council 9,69,28,491.95 8,81,93,361.71 Total 43,76,23,772.89 38,59,41,971.43 SCHEDULE—12 LOANS AND ADVANCES Advances Recoverable 1,43,18,019.00 1,36,09,403.00 Loan to Memebrs 8,42,165.00 13,59,803.00 Loan to Staff 99,36,834.22 1,19,71,822.03 Security Deposit 1,17,45,417.00 1,17,45,417.00 Total 3,68,42,435.22 3,86,86,445.03 SCHEDULE—13 OTHER CURRENT ASSETS (A) Interest Accrued on Investments 25,80,37,721.24 34,08,54,681.00 Total (A) 25,80,37,721.24 34,08,54,681.00 (B) Stock of Books at Cost (As Certified by the Management) 0.00 4,80,433.98 Total (B) 0.00 4,80,433.98 (C) Amount Receivable TDS Receivables/ Income Tax Refund 2,65,41,241.75 3,56,07,073.72 Other Receivable 3,18,01,576.00 2,38,46,703.64 From State Bar Councils 81,314.20 81,314.20 From RBI 54,863.00 54,863.00 Prepaid Expenses 39,178.00 48,442.00 Total (C) 5,85,18,172.95 5,96,38,396.56 Grand Total (A+B+C ) 31,65,55,894.19 40,09,73,510.5446 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—14 ENROLMENT AND OTHER FEES (Amount in R ) PARTICULARS Year ended Year ended March 31, 2025 March 31, 2024 (A) Fees From Advocates Enrolment Fees 3,61,51,510.00 4,88,65,278.04 Membership Transfer Fees 50,16,648.00 24,55,350.00 Resumption of Practice Fees 2,86,550.00 2,38,000.00 Total (A) 4,14,54,708.00 5,15,58,628.04 (B) Other Fees Legal Education Regularistion Fees From Law Colleges 9,08,60,000.00 3,16,50,500.00 Application Fees for Legal Education Forms 4,67,19,805.64 7,35,60,499.09 Foreign Examination Test Fees 48,24,200.00 42,00,000.00 Unique Identity Number 22,21,170.00 0.00 Disciplinary Proceeding Fees 13,93,000.00 8,32,945.00 Examination Revision Fees 6,97,965.00 3,56,075.00 Total (B) 14,67,16,140.64 11,06,00,019.09 Grand Total (A)+(B) 18,81,70,848.64 16,21,58,647.13 SCHEDULE—15 EXAMINATION FEES All India Bar Examination Fees-XIX 36,96,79,100.00 0.00 All India Bar Examination Fees-XVIII 0.00 22,94,28,700.00 All India Bar Examination Fees-XVII 0.00 27,24,96,200.00 Total 36,96,79,100.00 50,19,24,900.00 SCHEDULE—16 INTEREST Interest on Fixed Deposits 41,60,64,284.64 30,98,29,981.00 Interest on Savings Bank A/c 1,92,21,845.00 26,92,785.00 Interest on Savings Bank A/c (States- Enrollment) 85,20,981.41 79,56,870.44 Interest on Income Tax Refund 13,36,414.01 5,82,680.00 Interest on Loans & Advances (Staff) 4,26,426.93 4,22,572.27 Total 44,55,69,951.99 32,14,84,888.71[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 47 SCHEDULE—17 OTHER INCOME (Amount in R) Year ended Year ended PARTICULARS March 31, 2025 March 31, 2024 Portal Registration Charges 3,49,40,725.00 13,50,64,624.58 Other Miscellaneous Income 9,92,603.00 51,81,427.98 Process Charges 1,18,000.00 64,000.00 HRA Recovery 46,728.00 0.00 Souvenir Artciles Advertisement 0.00 4,83,24,000.00 Registration Fees 0.00 6,58,000.00 Balance Written off 0.00 13,132.72 Total 3,60,98,056.00 18,93,05,185.28 SCHEDULE—18 EXPENSES ON COUNCIL’S ACTIVITIES & MEETINGS (A) Travelling & Meeting Expenditure Travelling – Council 4,78,31,947.00 5,62,75,362.00 Foreign Travel expenditure 2,50,28,242.00 2,37,41,580.00 Travelling - Disciplinary Committee Meeting 1,51,31,996.00 1,22,73,474.00 Meeting Expenses 1,44,81,004.00 1,58,45,652.74 Travelling – Inspection 1,28,15,753.00 71,51,571.00 Travelling Council – Goa 50,55,642.00 60,42,623.00 Travelling - Legal Education Meeting 36,89,115.00 21,07,046.00 Guest Room Expenditure 23,89,891.00 12,63,144.00 Travelling - Monitoring Committee 95,930.00 0.00 Total (A) 12,65,19,520.00 12,47,00,452.74 (B) Other Expenses Conference, Seminar & Workshop Expenses 79,26,680.00 5,75,05,684.00 Felicitation Expenses 58,51,436.00 18,55,252.00 Contribution/Financial Assistance to State Bar Council 18,00,000.00 38,95,850.00 Subscription to IBA/IIC 1,16,820.00 2,97,068.12 Total (B) 1,56,94,936.00 6,35,53,854.12 Grand Total (A+B) 14,22,14,456.00 18,82,54,306.8648 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—19 EMPLOYEE BENEFIT EXPENSES (Amount in R) Year ended Year ended PARTICULARS March 31, 2025 March 31, 2024 Salaries Expenses 5,06,58,259.00 4,59,53,065.00 Council Contribution to Pension Fund A/C 3,19,20,893.60 2,33,16,217.00 Council Contribution to Gratuity Fund A/C 51,87,537.00 31,08,491.00 Leave Encashment 70,33,937.00 22,43,061.00 Medical Allowance 21,78,692.00 20,74,711.00 Mediclaim Insurance 12,38,228.24 13,74,670.40 Council Contribution to Provident Fund A/C 14,16,075.29 13,68,796.42 Children Education Allowance 12,54,594.00 9,71,686.00 Assistant Allowance 9,35,800.00 9,38,400.00 Leave Travel Concession 1,85,755.00 5,75,670.00 Special Compensatory Allowance 1,40,000.00 0.00 Stipend 6,20,000.00 0.00 Total 10,27,69,771.13 8,19,24,767.82[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 49 SCHEDULE—20 ESTABLISHMENT & OTHER EXPENSES (Amount in R) Year ended Year ended PARTICULARS March 31, 2025 March 31, 2024 Printing & Stationery 1,05,14,281.00 18,50,480.00 Legal & Professional Expenses 50,05,107.00 37,27,477.00 Water & Electricity 42,53,209.00 36,27,195.00 Miscellaneous Expenses 38,93,140.51 22,67,541.85 Conveyance 26,79,357.00 57,39,817.00 General Repairs & Maintenance 14,25,597.00 22,42,450.00 Postage,Telegram & Telephone 19,31,590.03 14,18,451.90 University Expenses 11,12,428.00 1,08,22,974.00 Security Charges 5,21,560.00 5,38,670.00 Repair & Maintenance 5,02,880.00 5,24,688.00 Bank Charges 4,48,507.27 3,41,554.52 Auditors Remuneration 4,13,000.00 3,83,500.00 Refreshment 3,90,593.00 2,42,419.00 Office Expense 3,43,519.00 0.00 Insurance Premium 3,32,701.00 1,94,096.00 Advertisement Expenses 1,80,960.00 3,71,764.00 Rates & Taxes 1,72,612.00 1,72,612.00 Periodical & Journal 14,461.00 13,124.00 Interest on TDS 2,925.00 0.00 Legal paper expense 640.00 0.00 Inaugural Ceremony 0.00 5,65,484.00 Server Maintenance Charges 0.00 60,180.00 Total 3,41,39,067.81 3,51,04,478.27 SCHEDULE—21 EXAMINATION EXPENSES AIBE Examination Expense XVI 2,52,39,795.00 0.00 Foreign Examination Expenses 0.00 64,800.00 Total 2,52,39,795.00 64,800.0050 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] SCHEDULE—22 ACCOUNTING POLICIES & NOTES TO ACCOUNTS (As on March 31, 2025) 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) 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.[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 51 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. 1st April 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 R10,000/- per month 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.52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] C (B) NOTES TO ACCOUNTS 1. 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). 2. Balance of Security Deposit from affiliated Institutions of R 1,18,00,056 are represented by Fixed Deposits with Banks of the same amount as stated at Schedule No. 9B of the Balance Sheet. 3. Previous year figures have been regrouped/reclassified wherever considered necessary. SCHEDULE 1 TO 22 FORM AN INTEGRAL PART OF THE ACCOUNTS. As Per our report of even date annexed with Balance Sheet For & on behalf of Bar Council of India For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N Sd- Sd- Sd- Sd- Vice-Chairman Principal Secretary Assistant Secretary Partner Accounts Department M. No. 544129 Place : New Delhi Date : 24th September, 2025 SRIMANTO SEN, Principal Secy. [ADVT.-III/4/Exty./84/2026-27] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.