Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-13052026-272487
EXTRAORDINARY
PART III—Section 4
PUBLISHED BY AUTHORITY
No. 312] NEW DELHI, TUESDAY, MAY 12, 2026/VAISAKHA 22, 1948
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
for the year ended 31st 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.
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
Date: 24th September, 2025
Sd/-
Partner
UDIN: 25544129BMOIGY5062
BALANCE SHEET
(As at 31st March, 2025)
(Amount in R)
+-----------------------------------+----------------+--------------------+--------------------+
| PARTICULARS | Schedule No. | As At March 31, 2025 | As At 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
Sd- Vice-Chairman
Sd- Principal Secretary
Sd- Assistant Secretary Accounts Department
For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N
Sd- Partner M. No. 544129
Place: New Delhi
Date: 24th September, 2025
INCOME & EXPENDITURE ACCOUNT
(For The Year Ended March 31, 2025)
(Amount in R)
+-------------------------------------------+----------------+--------------------+--------------------+
| PARTICULARS | Schedule No. | As At March 31, 2025 | As At 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
Sd- Vice-Chairman
Sd- Principal Secretary
Sd- Assistant Secretary Accounts Department
For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N
Sd- Partner M. No. 544129
Place: New Delhi
Date: 24th September, 2025
CASH FLOW STATEMENT
(For The Year Ended March 31, 2025)
(Amount in R)
+-------------------------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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 Accrued | 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 | (28,41,06,780.84) | (1,28,11,487.44) |
| Colleges Encashment of Investment | | |
| 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) |
+-------------------------------------------------------------+--------------------+--------------------+
+-------------------------------------------------------------+--------------------+--------------------+
| 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
Sd- Vice-Chairman
Sd- Principal Secretary
Sd- Assistant Secretary Accounts Department
For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N
Sd- Partner M. No. 544129
Place: New Delhi
Date: 24th September, 2025
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 |
| | | Audit Fee Payable | 3,51,000.00 |
| Direct Income | | Direct Expenses | |
| Inspection Fees | 1,02,60,59,066.38 | Travelling | 9,95,11,106.00 |
| AIBE Share | 36,96,79,100.00 | BCI International Conference | 37,91,680.00 |
| Portal Registration fees | 3,49,40,725.00 | Employee Benefit Expenses | 4,66,01,870.24 |
| LE Forms- Application Fees | 4,64,64,805.64 | Legal Education Expense | 1,80,25,00,000.00 |
| LE Regularisation Fees from | | Seminar & Conference | 40,00,000.00 |
| Law Colleges | 8,92,60,000.00 | Printing & Stationery | 1,05,14,281.00 |
| Foreign Examination Test Fees | 48,24,200.00 | Telephone Expenses | 19,09,590.00 |
| Enrolment Fees | 15,84,097.78 | Indirect Expense | |
| Disciplinary Proceeding Fees | 13,93,000.00 | Conveyance | 26,74,257.00 |
| Resumption of Practice Fees | 2,86,550.00 | Contribution | 18,00,000.00 |
| Interest & Other Receipts | | Water & Electricity | 42,53,209.00 |
| Enrolment fees - States | 3,45,67,446.78 | Provident Fund Contribution A/C | 57,46,047.00 |
| Interest on FDR | 5,53,57,031.67 | Court Proceedings | 47,82,907.00 |
| Interest on Saving States | 85,20,981.41 | Leave Encashment | 53,28,613.00 |
| Interest Accrued | 11,69,95,727.05 | Repair & Maintenance | 14,25,597.00 |
| Miscellaneous Income | 5,28,684.00 | Car Expense | 5,02,880.00 |
| Interest on Saving Bank A/C | 1,92,21,845.00 | Miscellaneous Expenses | 14,79,760.43 |
| Transfer Fees | 50,16,646.00 | Felicitation Expenses | 58,41,436.00 |
| Interest on Income Tax Refund | 13,36,414.01 | Postage & Telegram | 13,91,689.00 |
| Revision Fees | 6,97,965.00 | Office Expenses | 3,43,519.00 |
| Journal Subscription | | Professional Charges | 2,22,200.00 |
| (BCIT Pearl First) | 16,200.00 | Leave Travel Concession | 1,85,755.00 |
| Process Charges | 1,18,000.00 | Security Charges | 5,21,560.00 |
| L.E. Rules | 16,500.00 | Advertisement & Gazette Notification | 1,80,960.00 |
| RTI Fees | 6,410.00 | Bank Charges - States | 4,17,140.54 |
| Uniform Identity Number | 55,870.00 | | |
+-------------------------------------------+--------------------+-------------------------------------------+--------------------+
+-------------------------------------------+--------------------+-------------------------------------------+--------------------+
| 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 |
| Total Receipt | 5,00,70,43,167.96 | Closing Balance: | |
| | | Cash in Hand | 3,30,867.00 |
| | | Cash at Bank | 43,72,92,905.89 |
| | | 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
Sd- Vice-Chairman
Sd- Principal Secretary
Sd- Assistant Secretary Accounts Department
For G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N
Sd- Partner M. No. 544129
Place: New Delhi
Date: 24th September, 2025
DETAILS TO SCHEDULE
(Amount in R)
+-----------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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 |
+-----------------------------------------------+--------------------+--------------------+
+-----------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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 | 2,38,46,703.64 |
+-----------------------------------------------+--------------------+--------------------+
SCHEDULE-1
CAPITAL FUND
(Amount in R)
+-----------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At 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
+-------------------------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At March 31, 2024 |
+=================================================+====================+====================+
| 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)
+-------------------------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At March 31, 2024 |
+=================================================+====================+====================+
| Opening Balance | 73,04,049.73 | 81,89,743.95 |
| Less: Amount of Depreciation for the year Transfer to | (7,93,355.10) | (8,85,695.22) |
| Income & Expenditure A/c | | |
| Total | 65,10,694.64 | 73,04,048.73 |
+-------------------------------------------------+--------------------+--------------------+
SCHEDULE-4
EARMARKED FUNDS
(Amount in R)
+-------------------------------------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At 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 | 29,63,752.00 | 29,21,484.00 |
| Compulsory Subscription") | | |
| Employees Contribution (erstwhile referred as "Employees | 23,49,900.00 | 25,16,000.00 |
| Voluntary Subscription") | | |
| 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 & | (90,41,702.00) | (72,11,344.00) |
| TDS (Last Year) | | |
| Total (D) | 23,08,66,548.61 | 19,54,74,769.21 |
| Grand Total (A+B+C+D) | 69,75,90,036.01 | 61,03,94,088.89 |
+-------------------------------------------------------------+--------------------+--------------------+
SCHEDULE-5
OTHER LONG TERM LIABILITIES
(Amount in R)
+-----------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At 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
(Amount in R)
+-------------------------------------------------+--------------------+--------------------+
| PARTICULARS | 31 March, 2025 | 31 March, 2024 |
+=================================================+====================+====================+
| (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
(Amount in R)
+-----------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===================================+====================+====================+
| Provision for Leave Encashment | 1,35,26,844.00 | 1,18,21,520.00 |
| | 1,35,26,844.00 | 1,18,21,520.00 |
+-----------------------------------+--------------------+--------------------+
SCHEDULE - 8
FIXED ASSETS - OWN FUNDS
(Amount in R)
+-----+------------------------------+----------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+
| S.No. | Particulars | Rate of Depreciation | As at 1-4-2024 | Additions | | Sale/Deletions/ | As at 31-3-2025 | As at 1-4-2024 | Depreciation For | Depreciated | As at 31-3-2025 | As at 31-3-2025 | As at 31-3-2024 |
| | | (% P.A.) | | Before 3-10-2024 | After 3-10-2024 | adjustment | | | the year 2024-25 | Adjusted | | (9) = (4) - (8) | (10) (1)-(5) |
| | | | (1) | (2) | (3) | | (4) = (1) + (2)-(3) | (5) | (6) | (7) | (8)= (5) + (6)-(7) | | |
+=======+==============================+======================+====================+====================+====================+====================+====================+====================+====================+====================+====================+====================+====================+
| | | | GROSS BLOCK | | | | | DEPRECIATION | | | | NET BLOCK | |
+-------+------------------------------+----------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+
| 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 | 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 | 0.00 | 11,47,291 | 0.00 | 86,046.83 | 0.00 | 86,047 | 10,61,244.18 | |
| 21 | LED TV | 15% | 0.00 | 7,808.00 | 7,080.00 | 0.00 | 14,888 | 0.00 | 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 | 1,57,11,555 |
+-----+------------------------------+----------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+
SCHEDULE - 8A
FIXED ASSETS - (GRANT-IN-AID)
(Amount in R)
+-----+-----------------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+
| S.No. | Particulars | Rate of Depreciation | As at 1-4-2024 | Additions | | Sale/Deletions/ | As at 31-3-2025 | As at 1-4-2024 | Depreciation For | Depreciated | As at 31-3-2025 | As at 31-3-2025 | As at 31-3-2024 |
| | | (% P.A.) | | Before 3-10-2024 | After 3-10-2024 | adjustment | | | the year 2024-25 | Adjusted | | (9) = (4) - (8) | (10) (1)-(5) |
| | | | (1) | (2) | (3) | | (4) = (1) + (2)-(3) | (5) | (6) | (7) | (8)=(5)+(6)-(7) | | |
+=======+=============================+======================+====================+====================+====================+====================+====================+====================+====================+====================+====================+====================+====================+
| | | | GROSS BLOCK | | | | | DEPRECIATION | | | | NET BLOCK | |
+-------+-----------------------------+----------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+
| 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 |
+-----+-----------------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+--------------------+
SCHEDULE-9
INVESTMENTS
(Amount in R)
+-------------------------------------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At 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 | 61,03,94,089.14 |
+-------------------------------------------------------------+--------------------+--------------------+
SCHEDULE-10
OTHER INVESTMENTS
(Amount in R)
+-------------------------------------------------------------+--------------------+--------------------+
| PARTICULARS | As At March 31, 2025 | As At 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 | 54,66,07,404.97 | 4,91,64,129.61 |
| from Law Colleges (Sch-10) | | |
| 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 |
| 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 | (54,66,07,404.97) | (28,03,29,270.44) |
| Security Deposit (Sch-9B) | | |
| Total | 5,46,48,02,986.70 | 5,21,51,66,659.02 |
+-------------------------------------------------------------+--------------------+--------------------+
SCHEDULE-11
CASH & CASH EQUIVALENTS
(Amount in R)
+-----------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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
(Amount in R)
+-----------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===================================+====================+====================+
| 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
(Amount in R)
+-----------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===============================================+====================+====================+
| (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 | 0.00 | 4,80,433.98 |
| (As Certified by the Management) | | |
| 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 | 40,09,73,510.54 |
+-----------------------------------------------+--------------------+--------------------+
SCHEDULE-14
ENROLMENT AND OTHER FEES
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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
(Amount in R)
+-----------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===================================+====================+====================+
| 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
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===========================================+====================+====================+
| 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 |
+-------------------------------------------+--------------------+--------------------+
SCHEDULE-17
OTHER INCOME
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===========================================+====================+====================+
| (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 | 18,82,54,306.86 |
+-------------------------------------------+--------------------+--------------------+
SCHEDULE-19
EMPLOYEE BENEFIT EXPENSES
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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 |
+-------------------------------------------+--------------------+--------------------+
SCHEDULE-20
ESTABLISHMENT & OTHER EXPENSES
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended 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
(Amount in R)
+-------------------------------------------+--------------------+--------------------+
| PARTICULARS | Year ended March 31, 2025 | Year ended March 31, 2024 |
+===========================================+====================+====================+
| 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 | 64,800.00 |
+-------------------------------------------+--------------------+--------------------+
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.
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.
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 G. K. Kedia & Co. Chartered Accountants Firm Reg. No. 013016N
Sd- Vice-Chairman
Sd- Principal Secretary
Sd- Assistant Secretary Accounts Department
Sd- Partner 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. SARVESH KUMAR Digitally signed by SARVESH KUMAR SRIVASTAVA SRIVASTAVA
00:06:14+0530
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