We have audited the attached Financial Statement of the Bar Council of India which comprise of the Balance Sheet as at 31st March 2016

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 253] ubZ fnYyh] c`gLifrokj] tqykbZ 18] 2019@ vk"kk<+ 27] 1941 No. 253] NEW DELHI, THURSDAY, JULY 18, 2019/ASHADHA 27, 1941 Hkkjrh; fof|K ifj"kn~ vf/klwpuk ub Z fnYyh] 27 flrEcj] 2016 Lora= ys[kk ijh{kd dh fjiksVZ Hkkjrh; fof|K ifj"kn~ cksMZ ds lnL;ksa ds fy, la. chlhvkbZ :Mh:3218@2019.—1- foÙkh; fooj.kksa ij fjiksVZ geu s Hkkjrh; fof|K ifj"kn ~ ds lya Xu foÙkh; fooj.k dh y[s kk ijh{kk dj yh gS ftle sa 31 ekp]Z 2016 rd ryq u i=] vk; vkSj O;; y[s kk rFkk egRoi.w k Z y[s kk uhfr;k sa dk lkjka'k vkSj vU; Li"Vhdj.k tkudkjh lfEefyr gSAa 2- foÙkh; fooj.kksa ds fy, izca/ku dk mÙkjnkf;Ro icz /a ku ykx w fof/k d s vuqlkj bu foÙkh; fooj.kks a dk s rS;kj dju s d s fy, mÙkjnk;h gSA bl mÙkjnkf;Ro e sa mu foÙkh; fooj.kksa dk s rS;kj fd;k tkuk vkSj mfpr izLrqrhdj.k l s lqlxa r vkUrfjd fu;=a .k dh vfHkdYiuk] dk;kUZo;u vkSj j[kj[kko lfEefyr gksrk gS tk s mu rkfRod feF;k dFku l s eqDr gksr s gS a pkg s og diV ;k =qfV d s dkj.k gk sa ;k ughAa 3- ys[kkijh{kd dk mÙkjnkf;Ro gekjk mÙkjnkf;Ro mu foÙkh; dFkuk sa ij jk; O;Dr djuk g S tk s gekjh y[s kk ijh{kk ij vk/kkfjr gksrh gSAa geu s Hkkjrh; pkVMZ Z vdkmVa saV laLFkku }kjk tkjh y[s kk ijh{kk lca /a kh ekudksa d s vuqlkj viuh y[s kk ijh{kk dhA ; s ekud ;g vi{s kk djr s g Sa fd ge uhfrijd vis{kkvksa vkSj ;kts uk dk vuiq kyu djsa rFkk bl ckjs es a ;fqDr;qDr vk'oklu vfHkizkIr dju s d s fy, y[s kk ijh{kk dj sa fd D;k foÙkh; fooj.k rkfRod feF;k dFku l s eqDr gSAa y[s kk ijh{kk e sa foÙkh; y[s kkvk sa dh jdek sa vkSj idz Vuk sa d s ckj s e sa y[s kk ijh{kk lk{; vfHkizkIr dju s dh i)fr dk ikyu djuk vUroZfyr gSA p;fur i)fr;k a y[s kk ijh{kd d s fu.k;Z ij fuHkZj djrh gS a ftlds vUrxZr foÙkh; fooj.kk sa dk rkfRod feF;k dFku d s tkfs[kek sa dk fu/kkZj.k vkrk gS pkg s o s diV ;k =fqV d s dkj.k gks a ;k ughAa mu tkfs[ke lca /a kh fu/kkZj.k dju s e]sa y[s kk ijh{kd ,slh y[s kk ijh{kk i)fr;k sa tks bu ifjfLFkfr;k sa e sa leqfpr gS]a dh vfHkdYiuk dju s d s fy, foÙkh; fooj.kk sa dh vfLrRo dh rS;kjh rFkk mud s mfpr izLrfqrdj.k l s lqlxa r vkUrfjd fu;a=.k ij fopkj djrk gS u fd vfLrRo d s vkarfjd fu;a=.k dh iHz kkodkfjrk ij jk; vfHkO;Dr dju s d s i;z kts u d s fy,A bl y[s kk ijh{kk e sa i;z qDr y[s kk uhfr;k sa dh lefqprrk dk ewY;kadu djuk vkSj icz /a ku }kjk fd, x, y[s kk izkDdyuk sa dh ;qfDr;qDrrk vkSj lkFk gh foÙkh; fooj.kk sa dk lex z izLrqfrdj.k dk eYw ;kda u Hkh lfEefyr gksrk gSA gekjk fo'okl gS fd og y[s kk ijh{kk lk{; tk s geu s izkIr fd;k gS] gekjh y[s kk ijh{kk jk; d s fy, vk/kkj inz ku dju s d s fy, i;kIZr vkSj mfpr gSA 3689 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 4- jk; ge ;g fjikVs Z djr s gS a fd %& ¼d½ gekjh jk; vkSj loksÙZ ke tkudkjh d s vuqlkj rFkk ge sa fn, x, Li"Vhdj.kks a d s vuqlkj] vfgZr jk; iSjk lca /a kh vk/kkj e sa of.kZr fo"k; d s iHz kkok sa d s flok;] foÙkh; fooj.k bl idz kj vifs{kr jhfr e sa fof/k }kjk ;Fkk vifs{kr tkudkjh inz ku djr s gS a vkSj Hkkjr e sa lkekU;r% LohÑr y[s kk fl)kUrk sa d s vuq:i ,d lgh rFkk mfpr voyksdu izLrqr djr s g%S& (i) ryq ui= dh n'kk e sa 31 ekp]Z 2016 rd ifj"kn ~ d s dk;dZ ykiksa dh fLFkfr( (ii) vk; rFkk O;; y[s kk dh n'kk esa] ml rkjh[k dk s lekIr o"k Z ds fy, vkf/kD; dh fLFkfr] ¼[k½ geu s lHkh tkudkjh vkSj Li"Vhdj.k vfHkizkIr dj fy, g Sa tk s gekj s loksÙZ ke Kku ,o a fo'okl d s vuqlkj gekjh y[s kk ijh{kk d s i;z kts u d s fy, vko';d FkAs ¼x½ mDr y[s kk ifj"kn ~ }kjk j[kh xb Z y[s kk cfg;k sa d s vu:q i gAS ¼?k½ tgk a rd bu cfg;k sa dh gekj s }kjk dh xb Z tkpa dk lca /a k g Sa bll s ;g izrhr gksrk gS fd gekjh jk; e]sa fof/k }kjk ;Fkk vifs{kr mfpr y[s kk cfg;k¡ Åij ukfer ifj"kn ~ }kjk j[kh xb Z gSAa Ñrs Bkdqj] oS|ukFk v¸;j ,aM da- pkVZMZ vdkmuVsaV~l ,Q-vkj-,u 000038 ,u LFkku % ubZ fnYyh gLrk{kfjr rkjh[k % 27 flrEcj] 2016 Hkkxhnkj ,e-ua- 052473 rqyui= ¼31 ekpZ] 2016 dh fLFkfr ds vuqlkj½ vuqlpw h 31 ekp]Z 2016 dk s 31 ekp]Z 2015 dks la[;k :i, :i, fuf/k;ksa ds lzksr % e[q ; fuf/k 1 1]07]30]445-45 1]07]30]445-45 vkjf{kfr vkSj fuf/k 2 51]07]36]356-64 37]18]35]633-79 vkofaVr fuf/k 3 23]65]39]115-81 19]46]95]785-61 vkfLr;k a fuf/k ¼lgk;rk vunq ku½ 4 1]80]96]750-00 2]02]62]087-00 _.k ,o a vfxez 20]00]000-00 20]00]000-00 vfxez :i e sa izkIr fujh{k.k Qhl 20]39]50]000-00 14]28]49]930-00 lca ) laLFkkvk@sa dkWyts l s ifzrHkfwr fu{kis 13]70]45]000-00 11]72]95]000-00 pky w nkf;Ro vkSj izko/kku 5 9]91]55]246-71 12]77]84]677-37 ;ksx 1]21]82]52]914-61 98]74]53]559-22 fuf/k;ksa dk mi;kstu % fLFkj vkfLr;k a ¼'k)q CykWd½ 6&7 3]56]67]946-85 3]68]14]709-85 fuos'k % vkofaVr fuf/k vkSj nkf;Ro 8 58]70]54]313-33 49]92]58]091-36 vU; fuo's k 9 42]02]06]789-44 29]31]14]273-78 pky w vkfLr;ka 10 16]11]53]510-57 14]66]87]539-42¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 _.k vkSj vfxez 10 1]41]70]354-42 1]15]78]944-81 ;ksx 1]21]82]52]914-61 98]74]53]559-22 y[s kkdj.k uhfr;k a vkSj y[s kkvk sa ij fVIi.k 19 vuqlpw h l-a 1 l s 19 y[s kk d s vfHkUu vxa gSAa le l[a;kda rkjh[k dh gekjh fjikVs Zd svuqlkj Ñr s Hkkjrh; fof|K ifj"kn~ Ñrs Bkdqj] oS|ukFk v¸;j ,aM da- pkVZMZ vdkmuVsaV~l ,Q-vkj-,u- 000038 ,u- g-@& g-@& g-@& g-@& g-@& Hkkxhnkj ys[kkdkj ys[kkf/kdkjh la;qDr lfpo v/;{k ,e-ua-052473 lg&lgk;d lfpo lg&lgk;d lfpo Hkk-fo-i- Hkk-fo-i- Hkk-fo-i- Hkk-fo-i- LFkku % ubZ fnYyh rkjh[k % 27 flrEcj] 2016 vk; vkSj O;; ys[kk ¼31 ekpZ] 2016 dh fLFkfr ds vuqlkj½ vuqlpw h 31 ekp]Z 2016 dk s 31 ekp]Z 2015 dk s l[a ;k :i, :i, vk;% Qhl 11 2]70]54]372-49 4]39]71]599-56 ijh{kk Qhl 12 17]48]15]875-20 7]90]37]643-05 fujh{k.k Qhl 8]42]79]930-00 11]42]20]900-00 C;kt 13 6]01]87]628-56 4]35]90]301-76 vU; vk; 14 14]59]337-00 11]29]950-00 ;ksx 34]77]97]143-25 28]19]50]394-37 O;; % osru vkSj HkÙks 15 4]75]38]255-18 3]73]65]311-00 LFkkiu vkSj vU; O;; 16 80]89]018-22 1]02]01]410-84 ifj"kn ~ dh xfrfof/k;k a vkSj cSBd O;; 17 5]82]98]838-00 5]53]24]430-25 ijh{kk O;; 18 9]24]41]339-00 4]78]03]781-00 vo{k;.k ?kVkb, % vkfLr;k a fuf/k ¼vunq ku½ l s 46]94]307-00 varfjr jde ¼21]65]337-00½ 25]28]970-00 23]82]163-00 ;ksx 20]88]96]420-40 15]30]77]096-09 ryq u i= l s varfjr o"k Z dk vf/k'k"sk 13]89]00]722-85 12]88]73]298-28 y[s kkdj.k uhfr;k a vkSj y[s kkvk sa ij fVIi.k 194 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph la- 1 ls 19 ys[kk ds vfHkUu vax gSa le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj Ñrs Hkkjrh; fof|K ifj"kn~ Ñrs Bkdqj] oS|ukFk v¸;j ,aM da- pkVZMZ vdkmuVsaV~l ,Q-vkj-,u- 000038 ,u- g-@& g-@& g-@& g-@& g-@& Hkkxhnkj ys[kkdkj ys[kkf/kdkjh la;qDr lfpo v/;{k ,e-ua-052473 lg&lgk;d lfpo lg&lgk;d lfpo Hkk-fo-i- Hkk-fo-i- Hkk-fo-i- Hkk-fo-i- LFkku % ubZ fnYyh rkjh[k % 27 flrEcj] 2016 vuqlwph&1 eq[; fuf/k 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s vfare ryq u i= d s vuqlkj vfr'k"sk 1]07]30]445-45 1]07]30]445-45 ;ksx 1]07]30]445-45 1]07]30]445-45 vuqlwph&2 vkjf{kfr;ka vkSj fuf/k 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s vk; vkSj O;; fiNy s y[s kk d s vuqlkj vkjfaHkd vf/k'k"sk 37]18]35]633-79 24]29]62]335-51 tksfM+, % o"k Z dk vf/k'k"sk vk; vkSj 13]89]00]722-85 12]88]73]298-28 O;; y[s kkuqlkj ;ksx 51]07]36]356-64 37]18]35]633-79 vuqlwph&3 vkoafVr fuf/k;ka 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s ¼d½ dY;k.k fuf/k % vfare ryq u i= d s vuqlkj 11]83]11]381-96 10]44]94]042-18 ?kVkb,% fofo/k yus nkj&Hkk-fo-i- & ¼4]77]717-22½¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 ¼A½ 11]83]11]381-96 10]40]16]324-96 tksfM,% jk-fo-i-l s vfHknk; 1]54]99]839-00 92]11]171-00 izkIr C;kt 1]03]03]467-00 96]34]601-00 idz h.k Z C;kt 2]500-00 32]500-00 2]58]05]806-00 1]88]78]272-00 ?kVkb, % vf/koDrkvk sa dk s lgk;rk 34]30]000-00 27]40]000-00 cdSa iHz kkj 791-00 981-00 i'z kklu O;; vuqlpw h 16 d s y[s kkuqlkj 30]99]968-00 18]42]234-00 ¼AA½ 1]92]75]047-00 1]42]95]057-00 ;kxs ¼d½ ¼A½ $ ¼AA½ 13]75]86]428-96 11]83]11]381-96 ¼[k½ Hkfo"; fuf/k% vfare ryq ui= d s vuqlkj 1]40]07]580-22 1]08]69]012-22 tksfM+, % Hkk-fo-i-dk vfHknk; & 1]22]928-00 tksfM+, % depZ kfj;k sa dk v'a knku 9]29]128-00 9]12]784-00 tksfM+, % depZ kfj;k sa dk LoSfPNd v'a knku 15]78]000-00 13]08]000-00 1]65]14]708-22 1]32]12]724-22 tksfM, % izkIr O;kt _.k ij 30]400-00 52]000-00 lkof/kd tek ij 12]66]827-00 9]92]916-00 12]97]227-00 10]44]916-00 1]78]11]935-22 1]42]57]640-22 ?kVkb,% o"k Z d s nkSjku lna k; cSda iHz kkj ¼3]00]104-00½ ¼2]50]060-00½ LFkk;h fudklh ¼[k½ 1]75]11]831-22 1]40]07]580-22 ¼x½ minku fuf/k% vfare ryq ui= d s vuqlkj 90]03]783-74 69]67]223-34 tksfM+, % ifj"kn ~ l s lna ;s vfHknk; 10]92]872-00 14]66]450-00 tksfM+, % izkIr C;kt 7]15]337-20 5]70]110-40 1]08]11]992-94 90]03]783-74 ?kVkb, % lnL;k sa dk s lna k; &¼104-00½ & ¼x½ 1]08]11]888-94 90]03]783-74 ¼?k½ isa'ku fuf/k% ¼nfs[k, vuqlpwh&19 dk fVIi.k l-a 3½ vfare ryq ui= d s vuqlkj 5]33]73]039-69 4]06]67]493-92 tksfM+, % vfHknk;@izko/kku 1]59]97]807-00 1]11]19]955-00 tksfM+, % mikftZr C;kt 36]51]667-00 36]67]655-77 7]30]22]513-69 5]54]55]104-696 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ?kVkb, % iwo Z lnL;k@sa vkfJrksa dk s lna k; vkSj cSda iHz kkj ¼23]93]547-00½ ¼20]82]065-00½ Vh-Mh-,l-O;; ¼?k½ 7]06]28]966-69 5]33]73]039-69 ¼M+½ fof/k egkfo|ky; ds fy, volajpuk eq¶QfLly LFkku ij fLFkr foÙkh; o"k Z 2012&2013 d s nkSjku izkIr jde & 21]00]000-00 ?kVkb, % Hkkjr yk W dkWyts t;iqj dk s vfHknk; dh xb Z jde & 21]00]000-00 ;ksx ¼d $ [k $ x $ ?k $ M+½ 2]36]39]115-81 19]46]95]785-61 vuqlwph&4 vkfLr;ka fuf/k ¼lgk;rk vuqnku½ 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s 1 vizSy] 2015 dk s vfr'k"sk 2]02]62]087-00 2]26]95]216-00 ?kVkb, % o"k Z dh vo{k;.k jde vk; vkSj O;; [kkr s e sa gLrkarfjr 21]65]337-00 24]33]129-00 ;kxs 1]80]96]750-00 2]02]62]087-00 vuqlwph&5 pkyw nkf;Ro vkSj izko/kku 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s ¼d½ vfxze :i ls izkIr vk; vfxez :i l s izkIr vf[ky Hkkjrh; fof|K ijh{kk&7 Qhl & 5]91]63]183-00 fof'k"V igpku l-a d s fy, vfxze Qhl 14]50]600-00 14]02]200-00 ocs ikVs yZ jftLVªhdj.k Qhl 1]60]43]737-00 1]38]80]215-00 Mh-lh- fu{kis Qhl 15]98]527-65 16]37]527-65 ¼d½ 1]90]92]864-65 7]60]83]125-65 ¼[k½ izfrHkwfr fu{ksi vkSj vfxze jkf'k ifzrHkwfr fu{kis ¼lfaonkdkj½ 1]44]483-00 1]44]483-00 vfxez jkf'k ¼,-vkb-Zvkj-izk-fy-½ 1]00]000-00 1]00]000-00 ifzrHkwfr fu{kis ¼,-vkb-Zvkj-izk-fy-½ 80]00]000-00 80]00]000-00 ¼[k½ 82]44]483-00 82]44]483-00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 ¼x½ lans; O;; lna ;s fdjk;k 10]20]275-00 10]20]275-00 fofo/k yus nkj&,-vkb-Zch-b Z ¼,l-Vh-ch-lh-½ 2]73]25]964-00 1]88]01]564-00 vkb-ZVh-b-,l- gkfsjtu izk-fy-&,-vkbcZ h-b-Z ijh{kk Qhl 1]74]62]678-00 55]62]200-00 fofo/k yus nkj&vU; 3]29]929-00 3]10]950-00 fofo/k yus nkj ¼lfaonkdkj vkSj okLrfqon½ 1]31]774-00 1]31]774-00 ¼x½ 4]62]70]620-00 2]58]26]763-00 ¼?k½ dkuwuh ns; lna ;s minku fuf/k v'a knku 10]92]872-00 14]66]450-00 lna ;s i'sa ku fuf/k va'knku 1]49]49]744-00 1]00]87]171-00 dY;k.k fuf/k es sa ns; ¼Vh-Mh-,l-½ 5]89]569-00 8]00]724-00 i'sa ku fuf/k es a n;s ¼Vh-Mh-,l-½ 37]691-35 89]436-94 minku fuf/k e sa n;s ¼Vh-Mh-,l-½ 147-43 19]940-00 Hkfo"; fuf/k e sa n;s ¼Vh-Mh-,l-½ 10]918-50 22]209-00 lna ;s Vh-Mh-,l- 20]28]119-00 & ¼?k½ 1]87]09]061-28 1]24]85]930-94 ¼M+½ vU; pkyw nkf;Ro fof/k ea=ky; l s vunq ku lgk;rk dk vO;f;r vfr'k"sk & 5]40]000-00 dY;k.k fof/k l s lna ;s jde 17]28]606-78 46]04]374-78 ¼M+½ 17]28]606-78 51]44]374-78 ¼p½ izko/kku NVq V~ h dk udn Hkqxrku d s fy, izko/kku ¼nfs[k, y[skkdj.k fufr;k afVIi.k 8(iv) vkSj vuqlpwh 19 dk fVIi.k l-a 5½ 51]09]611-00 & dqy ;ksx ¼d$[k$x$M+$p½ 9]91]55]246-71 12]77]84]677-378 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 910 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&8 fuf/k;ka 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s [ v ] vfHkfuf'pr fuf/k;ksa ds izfr ¼d½ dY;k.k fuf/k fuos'k dus jk cSda e sa lkof/kd tek 47]47]753-00 47]47]753-00 ;dw k s cSda e sa lkof/kd tek 4]99]84]413-00 3]83]88]056-00 lUs Vªy cdSa e sa lkof/kd tek 45]38]999-00 45]38]999-00 Hkkjrh; LVsV cSda e sa lkof/kd tek 1]73]51]005-00 1]73]51]005-00 flMa hdVs cSda e sa lkof/kd tek 3]35]86]966-00 2]27]95]563-00 bykgkckn cSda e sa lkof/kd tek 1]00]91]251-00 92]03]373-00 lkof/kd tekvk sa ij mnH~ kqr C;kt 1]11]71]210-00 1]45]09]959-00 ;dw k s cSda cpr [kkrk l-a 9363 e sa vfr'k"sk 33]03]149-49 13]69]075-18 13]47]74]746-49 11]29]03]783-18 Hkk-fo-i- l s 'kk/s ; 28]09]182-47 54]05]098-78 fofo/k nus nkj&vU; 2]500-00 2]500-00 ¼d½ 13]75]86]428-96 11]83]11]381-96 ¼[k½ Hkfo"; fuf/k fuos'k ;dw k s cSda e sa fo'k"sk tek 11]90]217-00 11]90]217-00 ;dw k s cSda e sa lkof/kd tek 75]14]759-00 39]92]403-00 flMa hdVs cSda e sa lkof/kd tek 68]66]953-00 58]51]019-00 lkof/kd tekvk sa ij mnH~ kqr C;kt 5]03]360-55 14]47]066-55 ;dw k s cSda cpr [kkrk l-a 261025 e sa vfr'k"sk 7]93]280-88 8]39]720-38 1]68]68]570-43 1]33]20]425-93 Hkfo"; fuf/k _.k 6]10]250-29 6]64]945-29 Hkk-fo-i- l s 'kk/s ; 33]010-50 22]209-00 ¼[k½ 1]75]11]831-22 1]40]07]580-22 ¼x½ minku fuf/k fuos'k ;dw k s cSda e sa fo'k"sk tek 3]18]433-00 3]18]433-00 ;dw k s cSda e sa lkof/kd tek 71]65]649-00 52]20]503-00 flMa hdVs cSda e sa lkof/kd tek 12]07]594-00 11]00]000-00 lkof/kd tekvk sa ij mnH~ kqr C;kt 4]59]084-60 8]37]813-40 ;dw k s cSda cpr [kkrk l-a 440 esa vfr'k"sk 5]48]308-91 40]644-34 96]99]069-51 75]17]393-74 Hkk-fo-i- l s 'kk/s ; 11]12]819-43 14]86]390-00 ¼x½ 1]08]11]888-94 90]03]783-74¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 ¼?k½ isa'ku fuf/k fuos'k flMa hdVs cSda e sa lkof/kd tek 2]58]40]267-83 1]83]60]921-83 lUs Vªy cdSa e sa lkof/kd tek 47]51]748-00 47]51]748-00 dus jk cSda e sa lkof/kd tek 1]38]65]153-00 1]27]45]141-00 bykgkckn cSda e sa lkof/kd tek 8]56]196-00 6]60]389-00 ;dw k s cSda e sa lkof/kd tek 17]74]243-00 17]74]243-00 lkof/kd tekvk sa ij mnH~ kqr C;kt 40]72]019-00 43]03]119-00 dus jk cSda cpr [kkrk l-a 19116 e sa vfr'k"sk 44]34]304-51 6]00]869-92 5]55]93]931-34 4]31]96]431-75 Hkk-fo-i- l s 'kks/; 1]50]35]035-35 1]01]76]607-94 ¼?k½ 7]06]28]966-69 5]33]73]039-69 ;ksx [ v ] ¼d½$¼[k½$¼x½$¼?k½ 23]65]39]115-81 19]46]95]785-61 [ vk ] vfHkfuf'pr nkf;Ro ds izfr ¼vfxez izkIr fufj{k.k Qhl½ bykgkckn cSda 86]40]481-00 77]03]876-00 lUs Vªy cdSa 37]44]655-00 37]44]655-00 dus jk cSda 72]93]408-00 72]93]408-00 ;dw k s cSda 49]18]425-00 40]03]713-00 flfaMdVs cSda 16]82]14]714-25 15]77]00]687-85 Hkkjrh; LVsV cSda 68]70]390-00 61]85]262-00 19]96]82]073-25 18]66]31]601-85 fof/k egkfo|ky;ks a l s ifzrHkfwr fu{kis ¼lca )rk½ d s fy, dus jk cSda 6]41]60]365-00 4]15]50]803-00 lUs Vªy cdSa 93]22]688-00 93]22]689-00 ;dw k s cSda 1]83]88]500-00 1]50]19]708-00 Hkkjrh; LVsV cSda 1]20]06]913-00 1]20]06]913-00 flfaMdVs cSda 2]85]87]828-27 2]47]81]017-90 bykgkckn cSda 1]83]66]830-00 1]52]49]573-00 15]08]33]124-27 11]79]30]703-90 ;ksx ¿vkÀ 35]05]15]197-52 30]45]62]305-75 dqy ;ksx ¿vÀ $ ¿vkÀ 58]70]54]313-33 49]92]58]091-3612 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] vuqlwph&9 vU; fuos'k 31 ekpZ] 2016 dks 31 ekpZ] 2015 dks :i;s :i;s ¼d½ Hkkjrh; fof|K ifj"kn ~ d s fy, cdSa k s e sa lkof/kd tek bykgkcn cdSa 50]27]931-00 50]27]931-00 lUs Vªy cdSa 57]96]018-00 57]96]018-00 dus jk cSda 14]13]38]270-00 8]59]01]629-00 ;dw k s cSda 2]30]43]406-00 99]57]657-00 ¼d½ 17]52]05]625-00 10]66]83]235-00 ¼[k½ lkof/kd tek & ,-vkb-Zch-b-Z Hkkjrh; LVsV cSda e sa lkof/kd tek ¼63½ lh-,y-Vh-Mh- 2]01]99]863-00 1]87]30]718-00 flfaMdVs cSda e sa lkof/kd tek 1]72]05]068-00 1]71]24]791-78 Hkkjrh; LVsV cSda e sa lkof/kd tek 20]75]96]233-00 15]05]75]529-00 ¼[k½ 24]50]01]164-44 18]64]31]038-78 ;ksx ¼d½$¼[k½ 42]02]06]789-44 29]31]14]273-78 vuqlwph&10 pkyw vkfLr;ka] _.k vkSj vfxze 31 ekpZ] 2016 31 ekpZ] 2015 :i;s :i;s ¼d½ pkyw vkfLr;ka fuo's kk sa ij mnH~ kqr C;kt 6]04]15]700-00 4]97]60]615-00 ykxr ij iqLrdk sa dk LVkWd 7]08]301-00 4]78]945-00 ¼icz /a k eMa y }kjk ;Fkkiez kf.kr½ (i) udn vkSj cSad vfr'ks"k udn gkFk esa 69]773-00 1]30]195-00 dus jk cSda & 31050 2]26]36]411-16 1]92]49]543-89 ;dw k s cSda & 132 55]12]716-49 1]15]54]592-49 dus jk cSda & 31065 ¼,y-b-Z,Q-½ 33]60]690-43 47]70]562-04 dus jk cSda & 31313 ¼vunq ku½ 4]799-00 4]799-00 dus jk cSda & 31467 (AIBE) 55]158-+00 55]158-00 flfaMdVs cSda &24171010000239 ¼vunq ku½ 1]25]597-00 1]25]711-+00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 flfaMdVs cSda &24171010000258 (D.L.E.) 1]29]779-00 1]29]893-00 flfaMdVs cSda &296 28]24]188-00 28]24]302-00 ,l-ch-vkb-Z pky w [kkrk&32718588024 (AIBE) 1]57]92]224-00 1]80]15]395-00 ,l-ch-vkb-Z lxa gz .k [kkrk (AIBE) 2]42]425-00 46]09]943-00 fofHkUu jkT;k sa d s vuqlwfpr cSda ks d s cpr [kkr s e sa 4]87]63]594-29 3]45]56]451-80 9]95]17]355-37 9]60]26]546-22 (ii) izkI; jde jkT; fof/kK ifj"kn~ k sa ls 81]314-20 81]314-20 fofo/k nus nkj&U;kl 4]15]840-00 3]40]119-00 fofo/k nus nkj&vU; 15]000-00 & 5]12]154-20 4]21]433-20 ;ksx (i) + (ii) 16]11]53]510-57 14]66]87]539-42 ¼[k½ _.k vkSj vfxze (i) LVkQ dk s _.k ¼vkokl] fookg] f'k{kk vkSj vU;½ 40]80]511-07 51]09]222-48 (ii) olyw h ;kXs ; vfxez &lnL; 4]89]389-00 &LVkQ 10]81]680-00 &vU; 19]63]979-00 35]35]048-00 13]16]884-00 (iii) iwo Z lna Ùk O;; 3]15]729-00 4]51]611-00 (iv) ifzrHkfwr fu{kis &fo|qr vkSj vU; d s fy, 12]30]417-00 12]30]417-+00 (v) ifzrHkwfr fu{kis &dk;kyZ ; fdjk;k 20]40]550-00 20]40]550-00 (vi) olyw h ;kXs ; lzksr ij dj dVkSrh ¼nfs[k, vuqlpwh&19 dk fVIi.k l-a 7½ 29]68]099-35 14]30]260-33 1]41]70]354-42 1]15]78]944-81 vuqlwph&11 Qhl pkyw o"kZ iwoZ o"kZ :i;s :i;s ¼d½ vf/koDrkvksa ls Qhl ukekda u Qhl 1]65]55]103-49 2]05]52]610-56 lnL;rk LFkkukarj.k Qhl 16]58]950-00 15]25]194-00 fof/k O;olk;h Qhl dk vkjEHk 1]55]100-00 1]78]150-00 ¼d½ 1]83]69]153-49 2]22]55]954-5614 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ¼[k½ vU; Qhl vu'q kklukRed dk;Zokgh Qhl 3]73]900-00 3]59]910-+00 iuq jh{k.k Qhl 2]08]860-00 1]51]910-00 fof/kd f'k{kk izk:i vkons u Qhl 15]46]000-00 17]20]000-00 idz h.k Z Qhl 65]56]459-00 1]94]83]825-00 ¼[k½ 86]85]219-00 2]17]15]645-00 ;ksx ¼d½$¼[k½ 2]70]54]372-49 4]39]71]599-56 vuqlwph&12 ijh{kk Qhl pkyw o"kZ iwoZ o"kZ :i;s :i;s vf[ky Hkkjrh; fof|K ijh{kk Qhl&IX 10]11]53]193-00 & vf[ky Hkkjrh; fof|K ijh{kk Qhl&VIII 7]13]53]882-00 73]96]200-00 vf[ky Hkkjrh; fof|K ijh{kk Qhl&VII & 6]95]27]560-00 iuq jh{k.k Qhl 61]486-00 2]40]000-00 fon's kh tkpa ijh{kk Qhl 22]47]314-20 18]73]883-05 ;ksx 17]48]15]875-20 7]90]37]643-05 vuqlwph&13 C;kt ls vk; pkyw o"kZ iwoZ o"kZ :i;s :i;s lkof/kd tek ij C;kt 5]97]71]093-26 4]32]19]109-14 ¼pky wo"k Zd sfy, lzksr ij dj dVkSrh :i, 2160578 vkSj iwo Zo"k Zd s:- 216316 lekfgr½ _.k vkSj vfxez k sa ij C;kt ¼depZ kjh½ 4]16]535-30 3]71]192-62 ;ksx 6]01]87]628-56 4]35]90]301-76 vuqlwph&14 vU; vk; pkyw o"kZ iwoZ o"kZ :i;s :i;s iqjkuh cfg;k sa vkSj idz k'kuk sa ds foØ; ij vf/k'k"sk 11]856-00 2]620-00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 r;Dr vkfLr;k sa dk foØ; 13]000-00 2]49]935-00 iwoZrj ekQ fd, x, vfxez k sa dh olyw h 22]419-00 & vU; idz h.k Z vk; 14]12]062-00 8]77]395-00 ;ksx 14]59]337-00 11]29]950-00 vuqlwph&15 osru] HkÙks vkSj deZpkjh lqfo/kk,a pkyw o"kZ iwoZ o"kZ :i;s :i;s LFkkiu@osru 2]14]85]591-18 2]02]45]093-00 fpfdRlk HkÙks 6]51]336-00 6]38]369-00 ckus l 1]00]166-00 97]863-00 NVq V~ h udn Hkxq rku * 59]66]459-00 14]53]275-00 NVq V~ h ;k=k fj;k;r 3]00]852-00 3]84]464-00 minku fuf/k [kkr s es a ifj"kn ~ dk vfHknk; 10]92]872-00 14]66]450-00 i'sa ku fuf/k [kkr s e sa ifj"kn ~ dk vfHknk; 1]59]97]807-00 1]11]19]955-00 Hkfo"; fuf/k [kkr s e sa ifj"kn ~ dk vfHknku & 1]22]928-00 depZ kjh &okgu HkÙkk 14]36]485-00 12]34]030-00 depZ kjh&fpfdRlk nkok chek 5]00]687-00 5]75]124-00 depZ kjh & onh Z 6]000-00 27]760-00 ;ksx 4]75]38]255-18 3]73]65]311-00 *vuiq ;qDr NVq V~ h :- 51]09]611@& iwo Z o"k Z 'kUw; :i, d s fy, miyC/k lfEefyr gSA vuqlwph&16 LFkkiu O;; pkyw o"kZ iwoZ o"kZ :i;s :i;s 'kYq d vkSj dj 1]58]043-00 a 1]18]532-00 ¿nfs[k, vuqlpwh&19 dk fVIi.k&1¼d½À enq z.k vkSj y[s ku lkexzh 14]09]518-00 17]84]972-00 ty ,o a fo|qr 20]12]660-00 20]68]531-00 foKkiu@jkti= vf/klpw uk 9]25]702-00 2]66]418-00 Mkd eglyw ] rkj vkSj Vys hQkus 11]70]432-00 13]54]679-00 lkekU; ejEer vkSj vuqj{k.k 3]78]722-00 8]98]590-00 U;k;y; dk;Zokfg;k@a of`rd O;; 13]71]756-00 9]89]485-00 i=&if=dk, a vkSj tuyZ 9]986-00 9]777-0016 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] lia jh{kd dk ikfjJfed 79]800-00 86]798-00 cdSa iHz kkj 19]633-00 20]141-00 idz h.k Z O;; 23]98]674-22 23]84]933-00 lqj{kk iHz kkj 3]94]292-00 4]24]716-00 chek izhfe;e 49]436-00 14]700-00 dkj l/q kkj vkSj vuqj{k.k 2]53]482-00 3]30]018-00 okgu iHz kkj 5]56]850-00 4]51]032-00 lfaonkdkj dk s lna Ùk C;kt & 4]54]000-00 iwo Z o"k Z e sa ekQ d s fd, x, volyw uh; Vh-Mh-,l- & 3]86]322-84 1]11]88]986-22 1]20]43]644-84 ?kVkb,% dY;k.k fuf/k l s Hkkfjr O;; ¼vuqlpw h&3½ ¼30]99]968-00½ ¼18]42]234-00½ ;ksx 80]89]018-00 1]02]01]410-84 vuqlwph&17 ifj"kn~ ds dk;Zdykiksa ij O;; pkyw o"kZ ¼:i;s½ iwoZ o"kZ ¼:i;s½ ¼d½ ;k=k o cSBdksa ij O;; ;k=k&ifj"kn~ 1]40]64]976-00 1]31]55]102-00 ;k=k&vuq'kklu lfefr cSBd 77]47]889-00 79]16]650-+00 ;k=k&fujh{k.k 1]00]39]141-00 1]37]85]463-00 ;k=k&fof/kd f'k{kk cSBd 45]14]731-00 33]84]442-00 cSBd O;; 32]65]243-00 26]82]369-25 ¼d½ 3]96]31]980-00 4]09]24]026-25 ¼[k½ vU; O;; jk-fo-i- dk vfHknk; 23]00]000-00 47]50]000-00 Hkk-fo-i- U;kl dk vfHknk; 34]50]000-00 50]00]000-00 lxa k"sBh vkSj lfseukj O;; 1]23]71]687-00 39]90]961-00 lEeku lekjkgs O;; 3]40]485-00 5]03]010-00 vkb-Zch-,-@vkb-Zvkb-Zlh dk v'a knku 2]04]686-00 1]56]433-00 ¼[k½ 1]86]66]858-00 1]44]00]404-00 ;ksx ¼d½ $ ¼[k½ 5]82]98]838-00 5]53]24]430-25¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 vuqlwph&18 ijh{kk O;; pkyw o"kZ ¼:i;s½ iwoZ o"kZ ¼:i;s½ vf[ky Hkkjrh; fof|K ijh{kk O;;&IX 3]24]73]600-00 & vf[ky Hkkjrh; fof|K ijh{kk O;;&VIII 3]52]68]089-00 73]96]200-00 vf[ky Hkkjrh; fof|K ijh{kk O;;&VII 3]44]450-00 2]22]48]800-00 vf[ky Hkkjrh; fof/kK ijh{kk O;;&VI & 2]49]825-00 vf[ky Hkkjrh; fof|K ijh{kk O;;&V & 5]23]701-00 vf[ky Hkkjrh; fof|K ijh{kk O;;&IV & 3]17]655-00 idz h.k Z O;; ¼,-vkb-Zch-b&Z i;Zo{s kd 'kYq d½ & 3]69]000-00 jkT; fof/kK ifj"kn d s O;; dk v'a k ¼,-vkb-Zch-vkb-Z&VII) 2]43]55]200-00 1]66]86]600-00 fon's kh ijh{kk O;; & 12]000-00 ;ksx 9]24]41]339-00 4]78]03]781-00 vuqlwph&19 ys[kkdj.k fufr;ka vkSj ys[kkvksa ij fVIi.k [31 ekp]Z 2016 dh fLFkfr d s vuqlkj] d- ys[kkdj.k uhfr;ka % 1- foÙkh; fooj.k rS;kj djus dk vk/kkj foÙkh; fooj.k ,fsrgkfld ykxr ijia jkvks a d s vk/kkj ij cuk, x, g Sa vkSj Hkkjrh; pkVMZ Z vdkmUVVsa ~l lLa Fkku }kjk tkjh fd, x, ykx w y[s kkdj.k ekudk sa d s vuqlkj rS;kj fd, x, g Sa vkSj tc rd vU;Fkk dfFkr u gk]s izkns H~ koeku vk/kkj ij rS;kj fd, x, gASa 2- jktLo dh izkfIr vk; vkSj O;; dk s izkns H~ koeku vk/kkj ij ekU;rk nh tkrh gS fdUr q %& ¼d½ dY;k.k fuf/k d s fy, vfHknk;k sa d s vk/kkj ij y[s kkxr fd, tku s ij ekU;rk nh tkrh gSA ¼[k½ fof/k egkfo|ky;k sa d s fy, fujh{k.k Qhl vkSj mud s O;; dk s fof/k egkfo|kky;k sa d s fujh{k.k d s vk/kkj ij ekU;rk nh tkrh gSA ¼x½ vf[ky Hkkjrh; fof|K ijh{kk ¼,-vkb-Zch-b-Z½ d s fy, ijh{kk Qhl vkSj ikjLifjd vk/kkj ij fon's kh fof/k dh fMxzh /kkj.k dju s oky s Hkkjrh; jkf"Vªdk sa d s fy, vgdZ ijh{kk l s lacfa/kr ijh{kkvks a d s lpa kyu ds vk/kkj ij ekU;rk nh tkrh gSA ijh{kk Qhl dk ,d fofufn"ZV Hkkx ftldk fofu'p; ifj"kn ~ }kjk le;&le; ij fd;k tkrk gS] vkx s jkT; fof|K ifj"knk sa dk s vkoafVr fd;k tkrk gSA ¼?k½ ,dhÑr igpku i= fo|kfFk;Z k sa dk s tkjh djus d s fy, fof/k egkfo|ky;k sa l s izkIr Qhl dk s igpku i= tkjh dju s ij ekU;rk nh tkrh gSA blh idz kj ocs ikVs yZ d s fy, jftLVªhdj.k gsr q izkIr Qhl dk s rHkh ekU;rk izkIr gkxs h tc ikVs Z ocs ikVs yZ dk; Z dju s yxxs kA ¼³½ fuo's k l s vk;& (i) lkof/kd fu{kis ij vk; dk s cdk;k jkf'k dh jde vkSj ykxw nj dk s /;ku es a j[kr s g,q dkfyd vuiq kr d s vk/kkj ij ekU;rk nh tkrh gSA (ii) fdlh fofufn"ZV fuf/k l s lca fa/kr C;kt dk s rRlca /a kh fuf/k y[s kkvk sa e sa tek fd;k tkrk gSA18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 3- lgk;rk vuqnku ¼d½ ljdkjh vunq kuk sa dk s vk; vkSj O;; y[s kk e sa mu vof/k;k sa ij tk s lca fa/kr ykxrk sa dh ftudh o s Hkjikb Z djuk pkgr s g]Sa vu:q i gksrh gk]sa lOq;ofLFkr vk/kkj ij ekU;rk nh tkrh gSA vi;z qDr jde dk]s ;fn dkbs Z gk]s o"k Z d s var e sa nkf;Ro d s :i e sa ekuk tkrk gSA ¼[k½ fofufn"ZV fLFkj vkfLr;k sa l s lca fa/kr ljdkjh vuqnkuk sa dk s vkLFkfxr vk; ekuk tkrk gSA ftl s y[s kk e sa vkfLr;k sa d s 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 i;z kxs bl vk'k; dk s idz V dju s d s fy, fd;k x;k g s fd vfr'k"sk varr% fuo's k fd, tku s d s fy, j[k s x, g%Sa& (i) eq[; fuf/k e[q ; fuf/k egkfo|ky;k sa vkSj nwljks a l s izkIr nksuks a dk s rFkk Hkkjrh; fof|K ifj"kn ~ dk 31-03-1999 rd okf"kdZ Ckpr@?kkVk dk s O;ifn"V djrh gSA (ii) dY;k.k fuf/k ¼d½ dY;k.k fuf/k l s Hkkjrh; fof|K ifj"kn ~ fu;e d s vuqlkj vf/koDrkvk sa l s izkIr vfHknk; dk s O;ifn"V djrh gSA ¼[k½ jkT; fof|K ifj"knks a l s izkIr dY;k.k fuf/k ds 20% dk s i'z kklfud O;;ksa dh olyw h d s :i e sa Hkkjrh; fof|K ifj"kn ~ d s vk; vkSj O;; [kkr s tek fd;k tkrk gSA 5- fLFkj vkfLr;ka fLFkj vkfLr;k sa dk s lpa f;r vo{k;.k l s ?kVkdj ,fsrgkfld ykxr ij fLFkj vkfLr;k sa dk mYy[s k fd;k tkrk gSA bl i;z kts u ds fy, ykxr esa vtZu ftld s varxZr ,slh vkfLr;ksa d s vtZu@lfauek.Z k l s lca fa/kr vkod HkkM+k] 'kYq d] dj vkSj vku"qkafxd O;; rFkk iRz ;{k O;; Hkh gS] lfEefyr gSAa 6- vo{k;.k fLFkj vkfLr;k sa ij vo{k;.k [kqnjk ewY; i)fr d s vk/kkj ij vk;&dj fu;e d s v/khu fufgr njks a ij fn;k tkrk gSA 7- fuos'k fuo's kk sa dk s ^^nh?kdZ kfyd fuo's k** d s :i e sa oxhÑZ r fd;k x;k gS vkSj mUg sa ykxr vk/kkj ij vxuz hr fd;k tkrk gS D;kfsad lHkh fuo's k vuqlfwpr cSda k sa e sa lkof/kd fu{kis k sa d s :i e sa j[k s x, gASa 8- lsok fuo`fÙk Qk;ns (i) isa'ku fuf/k Hkkjrh; fof|K ifj"kn ~ ds deZpkfj;k sa d s isa'ku&lg&dVq cqa i'sa ku fu;e ¼rkjh[k 1 viyzS ] 2002 l½s Hkkjrh; fof|K ifj"kn ~ d s depZ kfj;k sa ij ykx w dj fn, x, gSAa rnu~ qlkj] ^^Hkkjrh; fof|K ifj"kn ~ vfHknk;h Hkfo"; fuf/k** dk s cna dj fn;k x;k gS vkSj mld s LFkku ij i'sa ku fuf/k vkjHa k dh xb Z gSA Hkkjrh; fof|K ifj"kn ~ }kjk vfHknk;h Hkfo"; fuf/k e sa bld s iwo Z fd, x, vfHknk; vkSj mixr C;kt dk s i'sa ku fuf/k e sa varfjr dj fn;k tkrk gSA Hkkjrh; fof|K ifj"kn ~ vkbZlh,vkb Z (ICAI) ,,l&15 d s vk/kkj ij ,sl s nkf;Rok sa d s chekda d ewY;kda u ij vk/kkfjr i'sa ku fuf/k vfHknk; djrh gSA (ii) minku fuf/k Hkkjrh; fof|K ifj"kn ~ u s ^^minku fuf/k** uked ,d fo'k"sk fuf/k j[kh gSA bl fuf/k e sa vfHknk;h vkbZlh,vkb Z d s ,,l&15 d s vuqlkj chekda d eYw ;kda u d s vk/kkj ij fd;k tkrk gSA fuf/k ifj"kn ~ }kjk fu;qDr U;kfl;k sa }kjk i'z kkflr dh tkrh gSA (iii) lk/kkj.k Hkfo"; fuf/k Hkkjrh; fof|K ifj"kn~ d s depZ kfj;k sa d s lk/kkj.k Hkfo"; fuf/k [kkrs esa depZ kfj;k sa ds v'a k dh jde] osru dk s ykx w nj ij] ml ij LoSfPNd vfHknk, vkSj mnH~ kwr C;kt lfgr tek gksrh gSA (iv) NqV~Vh dk uxn Hkqxrku u yh xb Z NVq ~Vh d s fy, mic/a k eyw osru tek xMzs osru vkSj ega xkb Z HkÙkk as ij fopkj djd s izksnH~ koeku vk/kkj ij fd;k tkrk gSA¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 [k- ys[kkvksa ij fVIi.k ,sl s lekfJr nkf;Rok sa dk s ftUg sa _.k d s :i e sa Lohdkj ugh a fd;k x;k gS d s C;ksj s %& 1- lekfJr nkf;Ro ¼d½ fnYyh uxj fuxe u s vius rkjh[k 21 flrEcj] 2011 d s i= d s vuqlkj jkmt ,oUs ; q fLFkr ifj"kn ~ d s Hkou d s fy, lia fÙk dj dh vfrfjDr ekxa :- 21]96]325@& ¼1 vizSy] 2004 l s 31 ekp]Z 2011 ykx½w j[kh gS tk s Hkou dk s ;wfuV ,fj;k nj ij foÙkh; o"k Z 2004&2005 l s 2010&2011 rd laLFkku lca /a kh lia fÙk d s cny s O;kolkf;d lia fÙk eku dj fu/kkfZjr dh xb Z gSA ifj"kn ~ igy s gh laLFkkfud lia fÙk dh n;s jde dk Hkxq rku dj pdq h gAS bl ekxa ij ekuuh; fnYyh mPp U;k;ky; d s le{k ifj"kn~ }kjk fookn fd;k x;k gS vkSj bl ij] rkjh[k 24-07-2012 d s vkn's k }kjk ekuuh; mPp U;k;ky; }kjk jksd yxk nh xb Z gSA ekuuh; mPp U;k;y; u s viu s vfUre vkn's k rkjh[k 10-02-2016 }kjk fun's k fn;k gS fd ;kfp fdlh okf.kfT;d fØ;kdyki e sa ugh a yxk gqvk gS vkSj vo;o&1 d s v/khu ;Fkkmicfa/kr njks a dk s ykx w fd;k tkuk gS vkSj ;kfpdk dk fuiVku fd;k rFkk ekey s dk s izR;fFkZ;ks a ¼,e-lh-Mh-½ dk s ekey s ij u, flj s l s fopkj dju s d s fy, Hkts k tkrk gS vkSj vfUre vkn's k ikfjr fd;k tkrk gSA mijksDr dk s /;ku e sa j[kr s g,q vfUre nkf;Ro dk ;fn dkbs Z gk s vo;o&1 d s vk/kkj ij fnYyh uxj fuxe l s u;k vkn's k izkIr gk s tku s ij mic/a kA ¼[k½ rkjh[k 07-06-2010 d s vUrxZr djkj d s fuc/a ku vuqlkj vof/k@lpw uk vof/k e sa rkykcan gkus s l s iwo Z Hkkjrh; fof|K ifj"kn ~ }kjk [kkyh fd, x, vks[kyk ifjlkj d s lca /a k e sa fdjk, d s fy, 98]88]706@& dh fookfnr ekxa ¼31-03-2014 dk s ekfyd d s ikl 20]40]550@& :i, dh jde iM+h gS½ mDr ifj"kn ~ mi;qDr dk;kyZ ; i;z kts uk sa d s fy, mfpr ugh a Fkk ftldh lpw uk dkjkj fd, tku s l s iwo Z ekfyd }kjk ugh a nh xb Z FkhA ekeyk ekuuh; fnYyh mPp U;k;y; d s le{k yfacr gS ftle sa 17-10-2015 d s vkn's k }kjk i{kdkjk sa d s chp djkj ik, x, vuqlkj fofufn"ZV fookndks a dk s vc fojfpr fd;k x;k gS vkSj rRi'pkr ~ mPp U;k;y; u s rkjh[k 17-12-2015 d s i'pkr~orhZ vkn's k }kjk ;g dFku fd;k gS fd vf/klpw uk l[a ;k 27187@Mh-,p-lh-@eyw rkjh[k 24-11-2015 dk s /;ku e sa j[krs g,q ekey s dk s fo}ku ftyk U;k;/kh"k d s U;k;ky;] ub Z fnYyh] ftyk ifV;kyk gkÅl U;k;y; ifjlj d s le{k varfjr dj fn;kA ;g ekeyk vc ftyk U;k;y; d s le{k gSA 2- vk;&dj vf/kfu;e] 1961 dh pkSFkh vuqlpw h ds Hkkx&d d s fu;e 3¼1½ d s v/khu i= l-a tis h&1¼6½@63@3332] rkjh[k 25 fnlEcj] 1965 ¼1965&1966 dk vkn's k l-a1½ d s vuqlkj] Hkfo"; fuf/k dk s ekU;rk izkIr gbq Z gSA rFkkfi] fuf/k dk s izknfs'kd Hkfo"; fuf/k vk;qDr }kjk ekU;rk inz ku ugh a dh xb Z gAS 3- foÙkh; o"kZ 2015&2016 ds fy, i'sa ku fuf/k nkf;Ro dk ifj"kn~ d s fofu'p; ds vuqlkj 10]000@& :i, ifzrekl dh vfrfjDr jde lfgr eyw osru tek xzMs osru d s 12% dh nj ij mic/a k fd;k x;k gSA 31-03-2016 rd pky w o"k Z d s nkf;Rok sa d s fy, mic/a k fd, tku s d s i'pkr ~ i'sa ku fuf/k 31-03-2015 dk s 7]07]02]224@& :i, dh jde chek nkf;Rok sa d s edq kcy s e sa 7]07]02]224@& :i, dh 31-03-2016 dk s chek eYw ;kda u d s vk/kkj ij i'sa ku fuf/k d s nkf;Ro dk s vfHkfuf'pr ugh a fd;k x;k gS D;ksafd dHkh ;fn dkbs Z gk]s vfHkfu'p; dju s ;kXs ; ugh a gSA 4- o"k Z 2015&2016 d s fy, minku fuf/k nkf;Ro dk ifj"kn~ d s fofu'p; d s vuqlkj eyw osru tek xMzs ors u vkSj ega xkb Z HkÙkk dh 8-33% dh nj ij mic/a k fd;k x;k gSA 31-03-2015 dk s chek eUw;kda u fjiksVZ d s vuqlkj] 31-03-2015 dk s izkns H~ koeku minku nkf;Ro 31-03-2016 dk s 1]08]11]889@& :i, dh minku fuf/k d s vfr'k"sk d s vUrxZr 93]36]314@& :i, gSA 14]75]574-94@& :i, d s vUrj jde d s vUrxZr 31-03-2016 dk s chek eYw ;kda u d s vHkko e sa y[s kk fl)kark sa d s vuqlkj U;uw re nkf;Ro d s vk/kkj ij pky w o"k Z d s fy, 10]92]875@& :i, dk mic/a k Hkh lfEefyr gSA 5- foÙkh; o"k Z 2014&2015 rd NVq V~ h uxn Hkqxrku dh x.kuk lna k; vk/kkj ij dh xb Z FkhA vkKkid y[s kkekud AS&15 dh vi{s kk dk s /;ku e sa j[kr s g,q 31-03-2016 rd u yh xb Z NVq V~ h d s fy, NVq V~ h dk uxn Hkxq rku dk mic/a k 51]09]611@& :i, d s fy, izkns H~ koeku vk/kkj ij fd;k x;k g S ftld s vUrxZr 31-03-2014 rd 44]09]717@& :i, dk cdk;k Hkh gSA bl o"k Z d s fy, y[s kk uhfr e sa ifjoruZ gkus s d s dkj.k bldk iHz kko mDr jde d s lkFk o"kZ d s vUr esa O;; vkSj nkf;Roksa esa of`) gAS 6- vuqlpw h 9 e sa lfEefyr 34]09]95]000@& :i, d s fuf/k vfr'k"sk ¼ftld s vUrxZr ifzrHkfwr fu{kis d s fy, 13]70]45]000@& :i, Hkh g½S d s ifzr lca )rk vfxze d s fy, ifzrHkfwr fu{kis vkSj vfxez fufj{k.k Qhl d s :i e sa fof/k egkfo|ky;k sa l s 31- 03-2016 rd vuqlfwpr cdSa d s lkof/k fu{kis ks a e sa 35]05]15]197@& :i, lfEefyr gASa 7- vuqlpw h&10 dh en [k¼6½ ij ;Fkknf'kZr olyw uh; vk;&dj ¼Vh-Mh-,l½ e sa foÙkh; o"k Z 2012&13 l s igy s d s iwoZrj o"kks± d s fy, 8]33]866-33@& :i, lfEefyr gS ftl s Hkkjrh; fof|K ifj"kn~ d s 26&AS esa ifjyf{kr ugh a fd;k x;k gS] ftlesa l s 6]22]738-98@& :i, cdSa k sa }kjk okfil dj fn, x, gS a vkSj 2]11]127-35@& :i, dh 'k"sk jde d s fy, ekey s ij iuq jhf{kr lzksr ij dVkSrh fooj.kh@izfrnk; dk s 'kh?k z v|ru dju s d s fy, cSda k sa d s lkFk vHkh Hkh ekey s ij ckrphr py jgh gSA 8- xr o"k Z d s vkda M+k s dk]s tgka dgh a vko';d le>k x;k gS] iuq % legw Ñr@iuq % oxhÑZ r fd;k x;k gSA vuqlpw h l-a 1 l s 19 y[s kk d s vfHkUu vxa gSA le la[;kad rkjh[k dh gekjh fjiksVZ ds vuqlkj Ñrs Hkkjrh; fof/kK ifj"kn~ Ñrs Bkdqj] oS|ukFk v¸;j ,aM da- pkVZMZ vdkmUVsaV~l20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ,Q-vkj-,u 000038 ,u- g-@& g-@& g-@& g-@& g-@& Hkkxhnkj ys[kkdkj ys[kkf/kdkjh la;qDr lfpo v/;{k ,e-ua- 052473 lg&lgk;d lfpo lg&lgk;d lfpo Hkk-fo-i- Hkk-fo-i- Hkk-fo-i- Hkk-fo-i- LFkku % ubZ fnYyh rkjh[k % 27 flrEcj] 2016 v'kkds deq kj ikUM]s l;a qDr lfpo [िव(cid:3)ापन-III/4/असा./139/19] BAR COUNCIL OF INDIA NOTIFICATION New Delhi, the 27th September, 2016 INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE BAR COUNCIL OF INDIA No. BCI:D:3218/2019.— 1. Report on Financial Statements We have audited the attached Financial Statement of the Bar Council of India which comprise of the Balance Sheet as at 31st March, 2016, the Income & Expenditure Account and a summary of Significant Accounting Policies and other explanatory information. 2. Management’s Responsibility for the Financial Statements Management is responsible for the preparation of these Financial Statements in accordance with the applicable law. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error. 3. Auditor’s Responsibility Our responsibility is to express an opinion on these Financial Statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 4. Opinion We report that— (a) In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information as required by law in the manner so required and give a true and fair view in the conformity with Accounting Principles generally accepted in India: (i) in the case of the Balance Sheet, of the state of affairs of the Institution as at 31st March, 2016; (ii) in the case of the Income & Expenditure Account of the Surplus for the year ended on that date. (b) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. (c) The said accounts are in agreement with the books of accounts maintained by the Council. (d) In our opinion proper books of accounts as required by law have been kept by the above named Council so far as it appears from our examination of those books. For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN: 000038N Sd/- Partner M.No. 052473 Place : New Delhi Date : 27 September, 2016¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 BALANCE SHEET (As at 31st March, 2016) Schedule As at As at No. 31-03-2016 31-03-2015 SOURCES OF FUNDS ```` ```` Corpus Fund 1 1,07,30,445.45 1,07,30,445.45 Reserves & Fund 2 51,07,36,356.64 37,18,35,633.79 Earmarked Funds 3 23,65,39,115.81 19,46,95,785.61 Assets Fund (Grant-in-Aid) 4 1,80,96,750.00 2,02,62,087.00 Loans & Advances 20,00,000.00 20,00,000.00 Inspection Fees Received in Advance 20,39,50,000.00 14,28,49,930.00 Security Deposits from Affiliated Institutions 13,70,45,000.00 11,72,95,000.00 Current Liabilities & Provisions 5 9,91,55,246.71 12,77,84,677.37 Total 1,21,82,52,914.61 98,74,53,559.22 APPLICATION OF FUNDS: Fixed Assets (Net Block) 6-7 3,56,67,946.85 3,68,14,709.85 INVESTMENTS – Earmarked Fund & Liabilities 8 58,70,54,313.33 49,92,58,091.36 – Other Investments 9 42,02,06,789.44 29,31,14,273.78 Current Assets 10 16,11,53,510.57 14,66,87,539.42 Loans & Advances 10 1,41,70,354.42 1,15,78,944.81 Total 1,21,82,52,914.61 98,74,53,559.22 Accounting Policies and Notes to Accounts 19 SCHEDULES 1 TO 19 FORM AN INTEGRAL PART As per our Report of even date For BAR COUNCIL OF INDIA For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/- Sd/- Partner Asstt. Secretary- Asstt. Secretary- Joint Secretary Chairman M.No. 052473 cum- cum- Accountant Accounts Officer Place : New Delhi Date : 27th September, 201622 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] INCOME & EXPENDITURE ACCOUNT (For The Year Ended 31st March, 2016) Schedule Current Previous No Year Year INCOME ```` ```` Fees 11 2,70,54,372.49 4,39,71,599.56 Examination Fee 12 17,48,15,875.20 7,90,37,643.05 Inspection Fee 8,42,79,930.00 11,42,20,900.00 Interest 13 6,01,87,628.56 4,35,90,301.76 Other Income 14 14,59,337.00 11,29,950.00 Total —————————————————————- 34,77,97,143.25 28,19,50,394.37 ———————— ———---————————— —————————--—------—------—------—------—————--—---—---—---—---—---—---—----—---- EXPENDITURE Salaries and Allowances 15 4,75,38,255,18 3,73,65,311.00 Establishment and Other Expenses 16 80,89,018.22 1,02,01,410.84 Expenses on Council's Activities & Mtgs. 17 5,82,98,838.00 5,53,24,430.25 Examination Expenses 18 9,24,41,339.00 4,78,03,781.00 Depreciation Less: Amount Transferred From 46,94,307.00 Assets Funds (Grants) (21,65,337.00) 25,28,970.00 23,82,163.00 —————————————---------------------- Total —————————————————————- 20,88,96,420.40 15,30,77,096.09 —————————---—------—------—------— ------ ——---------------------------- Surplus for the Year Transferred to Balance Sheet 13,89,00,722.85 12,88,73,298.28 Accounting Policies and Notes to Accounts 19 SCHEDULES NO. 1 TO 19 FORM AN INTEGRAL PART OF THE ACCOUNTS As per our Report of Even Date For BAR COUNCIL OF INDIA For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/ Sd/- Partner Asstt. Secretary- Asstt. Secretary- Joint Secretary Chairman M.No. 052473 cum- cum- Accountant Accounts Officer Place : New Delhi Date : 27th September, 2016¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 SCHEDULE—1 CORPUS FUND As At As At 31-03-2016 31-03-2015 ```` ```` Balance as per last Balance Sheet 1,07,30,445.45 1,07,30,445.45 ——————--—---—---—---—---—---—-----—------ ——————--—---—---—---—---—---—-----—------ Total 1,07,30,445.45 1,07,30,445.45 ———----------------------- ———----------------------- SCHEDULE—2 RESERVES & FUND As At As At 31-03-2016 31-03-2015 ```` ```` INCOME & EXPENDITURE Opening Surplus as per last A/C 37,18,35,633.79 24,29,62,335.51 Add: Surplus for the Year as per Income & Expenditure A/C 13,89,00,722.85 12,88,73,298.28 —————————---—---—------—------—------ ————————-—---—---—----—------—------ Total 51,07,36,356.64 37,18,35,633.79 ———————————————--——---——---——--- ————————--—--—---—----— ------—------ SCHEDULE—2 EARMARKED FUNDS As At As At 31-03-2016 31-03-2015 ```` ```` (A) WELFARE FUND As per Last Balance Sheet 11,83,11,381.96 10,44,94,042.18 Less: Sundry Creditors - BCI — (4,77,717.22) (i) 11,83,11,381.96 10,40,16,324.96 Add: Contribution From State Bar Council 1,54,99,839.00 92,11,171.00 Interest Received 1,03,03,467.00 96,34,601.00 Miscellaneous Receipts 2,500.00 32,500.00 2,58,05,806.00 1,88,78,272.00 Less: Assistance to Advocates 34,30,000.00 27,40,000.00 Bank Charges 791.00 981.00 Administration Expenses as Per Schedule 16 30,99,968.00 18,42,234.00 (ii) 1,92,75,047.00 1,42,95,057.00 Total (I)+(Il) (A) 13,75,86,428.96 11,83,11,381.96 (B) PROVIDENT FUND As per Last Balance Sheet 1,40,07,580.22 1,08,69,012.22 Add : Contribution From BCI — 1,22,928.00 Add : Employees Subscription 9,29,128.00 9,12,784.0024 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Add . Employees Voluntry Subscription 15,78,000.00 13,08,000.00 1,65,14,708.22 1,32,12,724.22 Add: Interest Received – On Loan 30,400.00 52,000.00 On Fixed Deposit12,66,827.00 12,97,227.00 9,92,916.00 10,44,916.00 1,78,11,935.22 1,42,57,640.22 Less : Payment During the Year (3,00,104.00) (2,50,060.00) Including Bank Charges (B) 1,75,11,831.22 1,40,07,580.22 (C) GRATUITY FUND As per Last Balance Sheet 90,03,783.74 69,67,223.34 Add: Contribution Receivable From the Council 10,92,872.00 14,66,450.00 Add: Interest Received 7,15,337.20 5,70,110.40 1,08,11,992.94 90,03,783.74 Less: Payment To Members (104.00) — (C) 1,08,11,888.94 90,03,783.74 (D) PENSION FUND (Refer Note No. (3) of Schedule-19) As per Last Balance Sheet 5,33,73,039.69 4,06,67,493.92 Add: Contribution/Provision 1,59,97,807.00 1,11,19,955.00 Add: Interest Earned 36,51,667.00 36,67,655.77 Less: Payments to Ex-Staff members/ 7,30,22,513.69 5,54,55,104.69 Dependents and Bank Charges (23,93,547.00) (20,82,065.00) (D) 7,06,28,966.69 5,33,73,039.69 (E) INFRASTRUCTURE FOR LAW COLLEGE IN MUFFASSIL PLACE Amount Received in Financial Year – 21,00,000.00 2012-13 Less: Amount Contributed to (21,00,000.00) Bharat Law College Jaipur (E) – – Grand Total (A + B + C + D + E) 23,65,39,115.81 19,46,95,785.61 SCHEDULE—4 ASSETS FUND (GRANTS-IN-AID) As At As At 31-03-2016 31-03-2015 ```` ```` Balance as on 01-04-2015 2,02,62,087.00 2,26,95,216.00 Grant-in-Aid Received — — 2,02,62,087.00 2,26,95,216.00 Less: Amount of Depreciation for the year transfer to Income & Expenditure A/C 21,65,337.00 24,33,129.00 Total 1,80,96,750.00 2,02,62,087.00¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 SCHEDULE—5 CURRENT LIABILITIES & PROVISIONS As At As At 31-03-2016 31-03-2015 ```` ```` (A) INCOME RECEIVED IN ADVANCE All India Bar Exam VIII Fees Received in Advance — 5,91,63,183.00 Advance Fee for Uniform Identification Numbers 14,50,600.00 14,02,200.00 Web Portal Registration Fee 1,60,43,737.00 1,38,80,215.00 D.C. Deposit Fees 15,98,527.65 16,37,527.65 (A) 1,90,92,864.65 7,60,83,125.65 (B) SECURITY DEPOSIT & EARNEST MONEY Security Deposit (Contractors) 1,44,483.00 1,44,483.00 Earnest Money (AIR Pvt. Ltd.) 1,00,000.00 1,00,000.00 Security Deposit (AIR Pvt. Ltd.) 80,00,000.00 80,00,000.00 (B) 82,44,483.00 82,44,483.00 (C) EXPENSES PAYABLE Rent Payable 10,20,275.00 10,20,275.00 Sundry Creditors-AIBE (STBC) 2,73,25,964.00 1,88,01,564.00 ITES Horizon Pvt. Ltd.-AIBE Exam. Expenses 1,74,62,678.00 55,62,200.00 Sundry Creditors -Others 3,29,929.00 3,10,950.00 Sundry Creditors 1,31,774.00 1,31,774.00 (Contractors & Architects) (C) 4,62,70,620.00 2,58,26,763.00 (D) STATUTORY DUES Gratuity Fund Contribution Payable 10,92,872.00 14,66,450.00 Pension Fund Contribution Payable 1,49,49,744.00 1.00,87,171.00 Due to Welfare Fund 5,89,569.00 8,00,724.00 Due to Pension Fund 37,691.35 89,436.94 Due to Gratuity Fund 147.43 19,940.00 Due to Provident Fund 10,918.50 22,209.00 TDS Payable 20,28,119.00 – (D) 1,87,09,061.28 1.24,85,930.94 (E) OTHER CURRENT LIABILITIES Unspent Balance of Grants in Aid From – 5,40,000.00 Ministry of Law Amount Payable to Welfare Fund 17,28,606.78 46,04,374.78 (E) 17,28,606.78 51,44,374.78 (F) PROVISIONS Provision for Leave Encashment [refer accounting Policies 8 (iv) & (F) note no. 5 of Sch 19] 51,09,611.00 – TOTAL (A + B + C + D + E + F) 9,91,55,246,71 12,77,84,677.3726 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 2728 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—8 INVESTMENTS As at As at 31-03-2016 31-03-2015 ```` ```` I. ( A) AGAINST EARMARKED FUND Welfare Fund Investments Fixed Deposit With Canara Bank 47,47,753.00 47,47,753.00 Fixed Deposit With UCO Bank 4,99,84,413.00 3,83,88,056.00 Fixed Deposit With Central Bank 45,38,999.00 45,38,999.00 Fixed Deposit With S.B.I 1,73,51,005.00 1,73,51,005.00 Fixed Deposit With Syndicate Bank 3,35,86,966.00 2,27,95,563.00 Fixed Deposit With Allahabad Bank 1,00,91,251.00 92,03,373.00 ACCRUED INTEREST ON FDRs 1,11,71,210.00 1,45,09,959.00 Balance In UCO Bank-Savings A/C.9363 33,03,149.49 13,69,075.18 Due From BCI 13,47,74,746.49 11,29,03,783.18 Sundry Debtors – Others 28,09,182.47 54,05,098.78 2,500.00 2,500.00 (A) 13,75,86,428.96 11,83,11,381.96 (B) PROVIDENT FUND INVESTMENT Special Deposit With UCO Bank 11,90,217.00 11,90,217.00 Fixed Deposit With UCO Bank 75,14,759.00 39,92,403.00 Fixed Deposit With Syndicate Bank 68,66,953.00 58,51,019.00 ACCRUED INTEREST ON FDRs 5,03,360.55 14,47,066.55 Balance In UCO Bank S.B.A/C 261025 7,93,280.88 8,39,720.38 1,68,68,570.43 1,33,20,425.93 P.F.Loan 6,10,250.29 6,64,945.29 Due From BCI 33,010.50 22,209.00 (B) 1,75,11,831.22 1,40,07,580.22 (C) GRATUITY FUND INVESTMENT 3,18,433.00 3,18,433.00 Special Deposit With UCO Bank 71,65,649.00 52,20,503.00 Fixed Deposit With UCO Bank 12,07,594.00 11,00,000.00 Fixed Deposit With Syndicate Bank 4,59,084.60 8,37,813.40 Accrued Interest on FDRs 5,48,308.91 40,644.34 Balance In UCO Bank- Saving A/C 440 96,99,069.51 75,17,393.74 Due From BCI 11,12,819.43 14,86,390.00 (C) 1,08,11,888.94 90,03,783.74 (D) PENSION FUND INVESTMENT Fixed Deposit With Syndicate Bank 2,58,40,267.83 1,83,60,921.83 Fixed Deposit With Central Bank 47,51,748.00 47,51,748.00 Fixed Deposit With Canara Bank 1,38,65,153.00 1,27,45,141.00 Fixed Deposit With Allahabad Bank 8,56,196.00 6,60,389.00 Fixed Deposit With UCO Bank 17,74,243.00 17,74,243.00 Accrued Interest ON FDRs 40,72,019.00 43,03,119.00 Balance In Canara Bank S.B. A/C. 19116 44,34,304.51 6,00,869.92 5,55,93,931.34 4,31,96,431.75 Due from BCI 1,50,35,035.35 1,01,76,607.94 (D) 7,06,28,966.69 5,33,73,039.69 TOTAL I (A + B + C + D) 23,65,39,115.81 19,46,95,785.61¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 II. (A) AGAINST EARMARKED LIABILITIES (Inspection Fee Received in Advance Allahabad Bank 86,40,481.00 77,03,876.00 Central Bank 37,44,655.00 37,44,655.00 Canara Bank 72,93,408.00 72,93,408.00 UCO Bank 49,18,425.00 40,03,713.00 Syndicate Bank 16,82,14,714.25 15,77,00,687.85 State Bank Of India 68,70,390.00 61,85,262.00 19,96,82,073.25 18,66,31,601.85 (B) FOR SECURITY DEPOSIT FROM LAW COLLEGES (AFFILIATION) Canara Bank 6,41,60,365.00 4,15,50,803.00 Central Bank 93,22,688.00 93,22,689.00 UCO Bank 1,83,88,500.00 1,50,19,708.00 State Bank Of India 1,20,06,913.00 1,20,06,913.00 Syndicate Bank 2,85,87,828.27 2,47,81,017.90 Allahabad Bank 1,83,66,830.00 1,52,49,573.00 15,08,33,124.27 11,79,30,703.90 TOTAL (A + B) 35,05,15,197.52 30,45,62,305.75 GRAND TOTAL I + II 58,70,54,313.33 49,92,58,091.36 SCHEDULE—9 OTHER INVESTMENTS As at As at 31-03-2016 31-03-2015 ```` ```` (A) FIXED DEPOSIT WITH BANKS FOR BAR COUNCIL OF INDIA Allahabad Bank 50,27,931.00 50,27,931.00 Central Bank 57,96,018.00 57,96,018.00 Canara Bank 14,13,38,270.00 8,59,01,629.00 UCO Bank 2,30,43,406.00 99,57,657.00 (A) 17,52,05,625.00 10,66,83,235.00 (B) FIXED DEPOSIT-AIBE FDR with State Bank of India (63)-CLTD 2,01,99,863.00 1,87,30,718.00 FDR with Syndicate Bank 1,72,05,068.44 1,71,24,791.78 FDR-State Bank of India 20,75,96,233.00 15,05,75,529.00 (C) 24,50,01,164.44 18,64,31,038.78 Total (A + B) 42,02,06,789.44 29,31,14,273.7830 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—10 CURRENT ASSETS, LOANS & ADVANCES As At As At 31-03-2016 31-03-2015 ```` ```` (A) CURRENT ASSETS Interest Accrued on Investments 6,04,15,700.00 4,97,60,615.00 Stock of Books at Cost 7,08,301.00 4,78,945.00 (As Certified by the Management) Cash & Bank Balances Cash in Hand 69,773.00 1,30,195.00 Canara Bank-31050 2,26,36,411.16 1,92,49,543.89 UCO Bank -132 55,12,716.49 1,15,54,592.49 Canara Bank-31065 (LEF) 33,60,690.43 47,70,562.04 Canara Bank-31313 (GRANTS) 4,799.00 4,799.00 Canara Bank-31467 (AIBE) 55,158.00 55,158.00 Syndicate Bank 24171010000239 1,25,597.00 1,25,711.00 (GRANTS) Syndicate Bank 24171010000258 1,29,779.00 1,29,893.00 (DLE) Syndicate Bank - 296 28,24,188.00 28,24,302.00 SBI C/A 32718588024 (AIBE) 1,57,92,224.00 1,80,15,395.00 SBI Collection A/C (AIBE) 2,42,425.00 46,09,943.00 In SB A/C With Scheduled Banks in 4,87,63,594.29 3,45,56,451.80 Different States Total 9,95,17,355.37 9,60,26,546.22 Amount Receivable (I) From State Bar Councils 81,314.20 81,314.20 (II) Sundry Debtors-Trust 4,15,840.00 3,40,119.00 (III) Sundry Debtors-Others 15,000.00 – 5,12,154.20 4,21,433.20 Total (A) 16,11,53,510.57 14,66,87,539.42 (B) LOANS & ADVANCES (I) Loan To Staff 40,80,511.07 5,1,09,222.48 (Housing, Marriage, Education & Others) (II) Advances — Recoverable 35,35,048.00 13,16,884.00 (Members - 489389, STAFF - 1081680, Others - 1963979) (III) Prepaid Expenses 3,15,729.00 4,51,611.00 (IV) Security Deposits for Electricity & 12,30,417.00 12,30,417.00 Others (V) Security Deposit- Office Rent 20,40,550.00 20,40,550.00 (VI) TDS Recoverable 29,68,099.35 14,30,260.33 (Refer Note No. 7 of Sch. 19) (B) 1,41,70,354.42 1,15,78,944.81 SCHEDULE—11 FEES Current Previous Year Year ```` ```` I. FEES FROM ADVOCATES Enrolment Fees 1,65,55,103.49 2,05,52,610.56 Membership Transfer Fees 16,58,950.00 15,25,194.00 Resumption of Practice Fees 1,55,100.00 1,78,150.00 (I) 1,83,69,153.49 2,22,55,954.56¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31 II. OTHER FEES Disciplinary Proceeding Fees 3,73,900.00 3,59,910.00 Revision Fees 2,08,860.00 1,51,910.00 Application Fees For Legal Education Forms 15,46,000.00 17,20,000.00 Miscellaneous Fees 65,56,459.00 1,94,83,825.00 (II) 86,85,219.00 2,17,15,645.00 Total (I + II) 2,70,54,372.49 4,39,71,599.56 SCHEDULE—12 EXAMINATION FEES Current Previous Year Year ```` ```` All India Bar Examination Fees-IX 10,11,53,193.00 – All India Bar Examination Fees-VIII 7,13,53,882.00 73,96,200.00 All India Bar Examination Fees-VII – 6,95,27,560.00 Rechecking Fees 61,486.00 2,40,000.00 Foreign Examination Test Fees 22,47,314.20 18,73,883.05 Total 17,48,15,875.20 7,90,37,643.0532 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SCHEDULE—13 INTEREST INCOME Current Previous Year Year ```` ```` Interest on Fixed Deposit 5,97,71,093.26 4,32,19,109.14 (include TDS for Current Year R 21,60,578, P.Y. R 2,16,316) Interest on Loans & Advances (Staff) 4,16,535.30 3,71,192.62 Total 6,01,87,628.56 4,35,90,301.76 SCHEDULE—14 OTHER INCOME Current Previous Year Year ```` ```` Surplus on Sale of Old Books & Publication 11,856.00 2,620.00 Sale of Discarded Assests 13,000.00 2,49,935.00 Recovery of Advances Written Back Earlier 22,419.00 — Other Misc. Income 14,12,062.00 8,77,395.00 Total 14,59,337.00 11,29,950.00 SCHEDULE—15 SALARIES, ALLOWANCES & EMPLOYEE BENEFITS Current Previous Year Year ```` ```` Establishment/Salaries 2,14,85,591.18 2,02,45,093.00 Medical Allowance 6,51,336.00 6,38,369.00 Bonus 1,00,166.00 97,863.00 Leave Encashment* 59,,66,459.00 14,53,275.00 Leave Travel Concession 3,00,852.00 3,84,464.00 Council Cont. to Gratuity Fund.A/C 10,92,872.00 14,66,450.00 Council Cont. to Pension Fund A/C. 1,59,97,807.00 1,11,19,955.00 Council Contribution to Provident Fund A/C – 1,22,928.00 Staff Conveyance 14,36,485.00 12,34,030.00 Staff-Mediclaim Insurance 5,00,687.00 5,75,124.00 Staff- Uniform 6,000.00 27,760.00 Total 4,75,38,255.18 3,73,65,311.00 * Include provision for unavailed leave R 51,09,611 P.Y. R Nill.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 SCHEDULE—16 ESTABLISHMENT EXPENSES Current Previous Year Year ```` ```` Rates & Taxes 1,58,043.00 1,18,532.00 [Refer Note 1(A) of Schedule 19] Printing & Stationery 14,09,518.00 17,84,972.00 Water & Electricity 20,12,660.00 20,68,531.00 Advt./Gazette Notification 9,25,702.00 2,66,418.00 Postage,Telegram & Telephone 11,70,432.00 13,54,679.00 General Repairs & Maintenance 3,78,722.00 8,98,590.00 Court Proceeding/Professional Expenses 13,71,756.00 9,89,485.00 Periodical & Journal 9,986.00 9,777.00 Auditors Remuneration 79,800.00 86,798.00 Bank Charges 19,633.00 20,141.00 Miscellaneous Expenses 23,98,674.22 23,84,933.00 Security Charges 3,94,292.00 4,24,716.00 Insurance Premium 49,436.00 14,700.00 Car-Repair & Maintenance 2,53,482.00 3,30,018.00 Conveyance 5,56,850.00 4,51,032.00 Interest Paid to Contractor — 4,54,000.00 Unrecoverable TDS of Earlier Years Written Off — 3,86,322.84 1,11,88,986.22 1 20,43,644.84 Less: Expenditure Charged From Welfare Fund (SCH-3) (30,99,968.00) (18,42,234.00) Total 80,89,018.22 1,02,01,410.84 SCHEDULE—17 EXPENSES ON COUNCIL'S ACTIVITIES Current Previous Year Year ```` ```` TRAVELLING & MEETING EXPENDITURE Travelling - Council 1,40,64,976.00 1,31,55,102.00 Travelling - D.C. Mtg 77,47,889.00 79,16,650.00 Travelling - Inspection 1,00,39,141.00 1,37,85,463.00 Travelling – LE Mtg. 45,14,731.00 33,84,442.00 Meeting Expenses 32,65,243.00 26,82,369.25 (A) 3,96,31,980.00 4,09,24,026.25 OTHER EXPENSES Contribution To State Bar Councils 23,00,000.00 47,50,000.00 Contribution To Bar Council Of India Trust 34,50,000.00 50,00,000.00 Conference & Seminar Expenses 1,23,71,687.00 39,90,961.0034 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Felicitation Expenses 3,40,485.00 5,03,010.00 Subscription To IBA/ IIC 2,04,686.00 1,56,433.00 (B) 1,86,66,858.00 1,44,00,404.00 GRAND TOTAL (A+B) 5,82,98,838.00 5,53,24,430.25 SCHEDULE—18 EXAMINATION EXPENSES Current Previous Year Year ```` ```` All India Bar Exmination IX 3,24,73,600.00 – All India Bar Exmination VIII 3,52,68,089.00 73,96,200.00 All India Bar Examination VII 3,44,450.00 2,22,48,800.00 All India Bar Exam Expenses-VI – 2,49,825.00 All India Bar Examination Expenses-V – 5,23,701.00 All India Bar Examination Expenses IV – 3,17,655.00 Misc. Expenses (AIBE-Supervision Charges) – 3,69,000.00 Share of Expenses State Bar Council's 2,43,55,200.00 1,66,86,600.00 (AIBE VII) Foreign Examination Expenses – 12,000.00 TOTAL 9,24,41,339.00 4,78,03,781.00 SCHEDULE—19 ACCOUNTING POLICIES & NOTES TO ACCOUNTS [THE YEAR ENDED 31ST MARCH, 2016 ] 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 and expenditure are recognised on accrual basis except the following:— (a) Contribution towards Welfare Fund which is accounted for on receipt basis. (b) Inspection fee for law colleges and expenses thereto is recognised on inspection of law colleges. (c) Examination fees for All India Bar Examination (AIBE) and Qualifying Examination for Indian Nationals Holding Foreign Law Degree on reciprocal basis is recognised on the basis of conduct of the respective examinations. Specific portion of examination fees is further allocated to the State Bar Council as decided by the Council from time to time. (d) Fee received from Law Colleges for issue of Uniform Identity Cards to Students is recognised on issue of Identity Card. Likewise the fee received for registration for Web Portal will be recognised once the Web Portal would become operational. (e) Income From Investment: (i) Income on Fixed Deposit is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 35 (ii) Interest pertaining to a Specific Fund has been credited to the respective Fund Accounts. 3. GRANT-IN-AID (a) Government grants is recognised on a systematic basis in the Income and Expenditure Account over the periods 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 upto31-03-1999. (ii) Welfare Fund (a) Welfare Fund represents contribution received from Advocates in accordance with the Bar Council of India Rules. (b) 20% of Welfare Fund Contribution received from State Bar Councils is credited to Income & Expenditure Account of Bar Council of India as recovery of administrative expenses. 5. FIXED ASSETS Fixed Assets are stated at historical cost less depreciation. For this purpose cost include 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 Rule. 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 the Bar Council of India to Contributory Provident Fund along with accrued interest has been transferred to the Pension Fund. Bar Council of India makes Pension Fund contribution based on the actuarial valuation of such liabilities as per AS-15 on Employee Benefits issued by the ICAI. (ii) Gratuity Fund 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) General Provident Fund 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 Pay plus Grade Pay and Dearness Allowances.36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] B. NOTES TO ACCOUNTS The details of contingent liabilities not acknowledged as debts:— 1. Contingent Liabilities: (a) Municipal Corporation of Delhi vide demand notice dated 21-09-2011 has raised additional demand for Property Tax for Council Building at Rouse Avenue amounting to R 21,96,325 (w.e.f 01-04-2004 to 31- 03-2011) by considering Unit Area rate for Commercial Property instead of Institutional Property from Financial Year 2004-2005 to 2010-2011. The Council has already paid the amount due to for the institutional property. Demand has been disputed by the Council before the Hon’ble High Court of Delhi and the same has been stayed by the High Court vide order dated 24-07-2012. Honb’le High Court vide order dated 10-02-2016 has directed that the petitioner is not engaged in any commercial activity and the rates as provided under Factor-1 have to be applied and disposed the petition and matter is remand to the respondents (MCD) to consider the matter afresh and pass the final order. In view of the above the final liability, if any, would be provided on receipt of fresh order from MCD based on Factor-1. (b) Disputed Demand of R 98,88,706/- for rent in respect of Okhla premises vacated by the BCI before the lock in period/notice period in terms of the agreement vide dated 07-06-2010 (amount lying with the landlord R 20,40,550 as on 31-3-2014). The said premise was not fit for suitable office purposes which was not communicated by the landlord prior to entering into the agreement. The matter was pending before the Hon’ble High Court of Delhi, which has now framed specified issues as agreed between the parties vide order dated 14-10-2015 and there after High Court vide subsequent order dated 17-12-2015, has stated that keeping in view of the notification No. 27187/DHC/orgl. Dated 24-11-2015 transferred the matter before the court of Ld. District Judge, New Delhi, District Patiala House Court Complex. The matter is now pending before the District Court. 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 1965-1966). However the fund is not recognised by the Regional Provident Fund Commissioner. 3. Pension Fund liability for the F.Y. 2015-2016 has been provided for at the rate of 12% of Basic Pay plus Grade Pay with an additional amount of R 10,000/- per month as per the Council decision. As on 31-03-2016 the pension fund after the provision for the current year liabilities stood at R 7,07,02,224 against the actuarial liabilities of R 7,07,02,224 on31-03-2015. The liability for Pension Fund based on actuarial valuation as on 31- 03-2016 has not been ascertained, as such shortfall, if any is unascertainable. 4. The gratuity fund liability for the year of 2015-16 has been provided at the rate of 8.33% p.a of basic plus grade pay & D.A as per the Council’s decision. As per actuarial valuation report as on 31-03-2015 the Accrual Gratuity Liabilities as on 31-03-2015 comes to R 93,36,314 against the balance of Gratuity Fund stood at R 1,08,11,889 on 31-03-2016. The differential amount of R 14,75,574.94 include R 10,92,872 as the provision for the current year based on the minimum liability as per the accounting principles in absence of actuarial valuation as on 31-03-2016. 5. Upto the Financial Year 2014-15, Leave Encashment was accounted for on payment basis. Keeping in view of the requirement of mandatory accounting standard AS-15 the provision for leave encashment for unavailed leave as on 31-3-2016 has been made on accrual basis for R 51,09,611 including arrear of R 44,09,717 upto 31- 3-2014. Due to change in the accounting policy for the year has the effect of increase in expenditure as well as liabilities at the end of the year with the said amount. 6. Fixed deposits with Scheduled Bank includes R 35,05,15,197 as on31-03-2016 received from Law Colleges as Security deposit for Affiliation and Advance Inspection Fee against the fund balance ofR 34,09,95,000 (including R 13,70,45,000 for Security Deposit) included in Schedule-9. 7. Income Tax (TDS) Recoverable as shown at item B (vi) of Scheduled– 10 includes R 8,33,866.33 for earlier years prior to the F.Y. 2012-13 which is not reflected in 26AS of the BCI, of which R 6,22,738.98 have been¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 37 refunded by the Banks and for balance amount of R 2,11,127.35, the matter is still being pursued with the banks for updation of revised TDS return/ refund at the earliest. 8. Previous year figures have been regrouped/ reclassified wherever considered necessary Schedule referred above form an integral part of the accounts. Schedule 1 to 19 form an Integral Part of the accounts. As per our Report of Even Date For BAR COUNCIL OF INDIA For Thakur, Vaidyanath Aiyar & Co. Chartered Accountants FRN000038N Sd/- Sd/- Sd/- Sd/- Sd/- Partner Asstt. Secretary- Asstt. Secretary- Joint Secretary Chairman M.No. 052473 Cum- Cum- B.C.I B.C.I Accountant Accounts Officer B.C.I B.C.I Place : New Delhi Date : 27th September, 2016 ASHOK KR. PANDEY, Jt. Secy. [ADVT.-III/4/Exty./139/19] 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.