Full Text
1900 GI/202 4 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 173] NEW DELHI, WEDNESDAY , MARCH 13, 2024 /PHALGUNA 23, 1945
CG-DL-E-14032024-252970
(i) (2) (3)
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(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(।) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
(1) (2) (3)
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(3)
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क ु ल(1+2+3+4+5)
क ु ल(1+2+3+4)
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1) 2) 3) 4) 5) 6) 7) 8)
क ु ल (1+2+3)
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वषच............. .....................
[फा. सं. V.12025/94/2023 -DE]
MINISTRY OF HEALTH AND FAMILY WELFARE
(Department of Health a nd Family Welfare )
(DENTAL EDUCTION SECTION)
NOTIFICATION
New Delhi, the 13th March, 2024
G.S.R. 186(E).— In exercise of the powers conferred by sub -section (1) read with clauses (l), (m), and (n) of
sub-section (2), of section 53 of the National Dental Commission Act, 2023(21 of 2023), the Central Government
hereb y makes the following rules, namely: ––
1. Short title and commencement. –– (1) These rules may be called the National Dental Commission (Annual
Statement of Accounts, Annual report and Other Reports and Statements) Rules, 2024.
(2) They shall come into for ce from the date of their publication in the Official Gazette.
2. Definitions .–– (1) In these rules, unless the context otherwise requires, ––
(a) “Act” means the National Dental Commission Act, 2023;
(b) “Board” means any of the Autonomous Boards constitu ted under section 16 of the Act;
(c) “Commission” means the National Dental Commission constituted under section 3 of the Act.
(2) Words and expressions used in these rules and not defined herein but defined in the Act, shall have the respective
meanings a ssigned to them in the Act.
3. Financial statements. ––The Commission shall maintain its accounts and prepare annual financial statements
in accordance with the instructions and accounting principles issued by the Comptroller and Auditor -General of
India fr om time to time in this regard.
4. Incurring of expenditure by Commission. –– Every officer of the Commission incurring or authorising
expenditure from the National Dental Commission Fund shall be guided by the standards of financial propriety
and the Gener al Financial Rules, 2017.
5. Annual statement of accounts. –– (1) At the end of twelve months ending on the 31st March of every year,
the Commission shall prepare an annual statement of accounts in the Forms specified in the First Schedule
annexed to these rules, containing the following, namely: –
(i) balance sheet;
(ii) income and expenditure account; and
(iii) receipt and payment account.
(2) The annual statement of accounts shall be prepared in accordance with the notes and instructions for
compila tion of financial statements prescribed by the Central Government in the Ministry of Finance,
Controller -General of Accounts.
(3) The annual statement of accounts prepared under sub -rule(1), shall be approved and adopted by the
Commission and, for the purp oses of authentication, be signed by the Chairperson and one Member of the
Commission.
(4) The approved annual statement of accounts shall be forwarded by the Commission to the Comptroller and
Auditor -General of India or any other person appointed by him o n his behalf within three months after the expiry
of the year for the purposes of audit.
(5) The annual accounts of the Commission, as certified by the Comptroller and Auditor -General of India or any
other person appointed by him in his behalf, together wi th the audit report thereon after adoption by the
Commission shall be forwarded to the Central Government for laying before both the Houses of Parliament.
6. Other reports and statements. — The Commission shall submit the following information annually by t he
30th June of every year in a portable document format by electronic mode and forward two hard copies of the
same by speed post to the Joint Secretary to the Government of India in -charge of the affairs of the National
Dental Commission in the Ministry o f Health and Family Welfare, namely: ––
(a) policies for maintenance of quality and standards in dental education;
(b) policies for regulating dental institutions, dental researches and dental professionals;
(c) assessment of requirements in healthcare inc luding human resources for health and healthcare
infrastructure and development of road map;
(d) guidelines and policies for functioning of the Commission, the Boards and the State Dental
Councils;
(e) compliance of guidelines by the State Dental Councils framed or their effective functioning under
the provisions of the Act;
(f) appeals received against Boards and decisions thereon;
(g) compliance of professional ethics in dental profession;
(h) details of guidelines for fixation of fees in respect of the p rivate dental institutions and deemed
Universities;
(i) details of work carried out by the Boards in respect of functions assigned to them;
(j) details of recommendations made by Dental Advisory Council;
(k) information in respect of National Eligibility –Cum -Entrance Test and Examinations;
(l) details of foreign dental qualifications for which recognition has been granted;
(m) list of foreign dentists who have been granted temporary registration or permanent registration by
the Commission.
7. Submission of annual report. –– (1) The Commission shall prepare once in every year an annual report in
respect of the matters as specified in the Second Schedule annexed to these rules.
(2) The Commission shall submit annual report to the Central Government by 30t h September of every year in a
portable document format by electronic mode and forward two hard copies of the same by speed post to the Joint
Secretary to the Government of India in -charge of the affairs of the National Dental Commission, the Ministry of
Health and Family Welfare, Government of India.
THE FIRST SCHEDULE
[See rule 5(1)]
ANNUAL STATEMENT OF ACCOUNTS
FORM 1
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
CORPUS/CAPITALFUND
CURRENTYEAR
PREVIOUSYEAR
(1)
(2)
(3)
Net Opening Ba lance
Add–Balance of net surplus/income transferred from
the Income and Expenditure Account
Add–Assets Capitalised during the year created from
Earmarked Fund/Grant in aid
Add: -Prior period adjustment –with Bombay Suburban
Electric Supply(BSES)
Less Registration Fee
Less Inspection Fee
Add: Prior period adjustment –RMG Advance
Less: -Net assets written off during the year
Add: -Capital Work in progress
Less: -Capital work in progress transferred to Assets
A/c
Add: -Amount realised on account of sale/ dispose of/
recovery of the cost of assets items
Amount transferred to Balance Sheet
FORM 2
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
RESERVE AND SURPLUS
CURRENT YEAR
PREVIOUS YEAR
(1)
(2)
(3)
Capital Reserve:
As per las t Account Addition
during the year
Less: Deductions during the year
Revaluation Reserve:
As per last Account Addition
during the year
Less: Deductions during the year
Special Reserves:
As per last Account Addition
during the year
Less: Deductions dur ing the year
General Reserve:
As per last Account Addition
during the year
Less: Deductions during the year
Amount transfer to Balance Sheet
FORM 3 (A)
EARMARKED/ENDOWMENT FUNDS
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3)
(a) Opening balance of the funds
(i) Building Fund
(b) Additions to the Funds:
Grants -in-aid/Corpus Contributions
Interest on Investments made on account of funds Add:
Accrued interest on fixed deposit
Less: Accrued interest opening balance Other
additions (speci fy nature)
(i) Security Deposit
(ii) Earnest Money
(iii) Miscellaneous Receipts
TOTAL(a+b)
(c) Utilisation/Expenditure towards objectives of funds
I. Capital Expenditure
-Fixed Expenditure
(i) Civil Work
(ii) Architect Services
(iii) HVAC
(iv) I nterior
(v) Electric Installation
(vi) Water/Sewage
(vii) Elevator
(viii) Fire Safety Equipment
(ix) Conference/Communication system
(x) Furniture and Fixtures
(xi) Miscellaneous Assets
Total
II Revenue Expenditure
Other Administrative Expenses
(i) Sundries
(ii) Insurances
(iii) Travelling Expenses
(iv) Water and Sewerage
(v) Electrical Charges
(vi) Bank Charges
(vii) Rand M(FFS)
Total
III Refunds/Adjustments
EMD
Security Deposit
TOTAL
NET BALANCE AS ON THE YEAR END (a+b+c)
Note 1: Disclosures shall be made under relevant heads based on conditions attaching to the grants
Note 2: Plan Funds received from the Central/State Governments are to be shown as separate Funds and
not to be mixed up with any other funds.
FORM 3 (B)
EARMARKED/ENDOWMENT FUNDS
CURRENT YEAR
PREVIOUS
YEAR
(1) (2) (3)
(a) Opening balance of the funds
(i) Workshop Fund
(b) Additions to the Funds:
(i) Grants -in-aid/Corpus Contributions
(ii) Interest on Investments made o n account of funds
(iii)Accrued interest on fixed deposit
(iv) Less Accrued interest on FDR opening balance
(c) Other additions(specify nature)
(d) Deduction
TOTAL (a+b+c) -(d)
(e) Utilisation/Expenditure towards objectives of funds
I. Capi tal Expenditure
II Revenue
(i) Expenditure
(ii) Salary
(iii) Travelling Expenses
(iv) Bank Charges
TOTAL
NET BALANCE AS ON THE YEAR END (a -b)
Grand Total of Schedule 3(A)+3(B) Transfer to Balance
Sheet
FORM 4
SECURED LOANS AND BORROWINGS
CURRENT YEAR
PREVIOUS
YEAR
(1) (2) (3)
1. Central Government
2. State Government
3. Financial Institutions
(a) Term Loans
(b) Interest accrued and due
4. Banks:
(a) Term Loa ns
-Interest accrued and due
(b) Other Loans
-Interest accrued and due
5. Other Institutions and Agencies
6. Debentures and Bonds
7. Others
TOTAL Transfer to Balance Sheet
FORM 5
UNSECURED LOANS AND BORROWINGS
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3)
1. Central Government
2. State Government
3. Financial Institutions
4. Banks
(a) Term Loans
(b) Other Loans
5. Other Institutions and agencies
6, Debentures and Bonds
7. Fixed Deposits
8. Oth ers
TOTAL transfer to Balance Sheet
FORM 6
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
DEFERRED CREDIT LIABILITIES:
CURRENTYEAR
PREVIOUS YEAR
(1) (2) (3)
(a) Acceptances secured by hypothecation of capital
equipment and ot her assets
(b) Others
TOTAL Transfer to Balance Sheet
FORM 7
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03......
CURRENT LIABILITIES AND PROVISIONS
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3)
A. CURRENT LIABILITIES
1. Accept ances
2. Sundry creditors:
(a) Bank Guarantees of Colleges
(b) Others(Security Deposit)
3. Advances Received
(i) Inspection Fee PG
(ii) Inspection Fee UG
(iii) Registration Fee
(iv) Addl. Qualification Fee
(v) Certificate Of Good Sta nding Fee
(vi) Eligibility Certificate
4. Interest accrued but not due on:
(a)Secured Loans/borrowings
(b)Unsecured Loans/borrowings
5. Statutory Liabilities:
(a) Overdue
(b) Others
6. Other Current Liabilities
CGHS
Legal Charges
Honorarium/A ssistance
Advertisement Charges
Dearness Allowance Tuition
Fee
NPS
Seminar and Workshop
Purchase of Furniture and Fixture R
and M Communication System
Postage
Telephone Labour
Cess
R and M Elevator
Re imbursement of Medical Claims
R and M Furniture and Fixture
TA to General Body
Hospitality Charges
Sundry charges
Electricity/Water charges
TA/DA to Inspectors CME
bills
Rent Rate and Taxes
R and M Building
Repair and Maintenance Copier and Printer
Wages
TOTAL (A)
B PROVISIONS
1. For Taxation
2. Gratuity
3. Superannuation/Pension
4. Accumulated Leave Encashment
5. Trade Warranties/Claims
6. Others(Specify) Audit Fee
7. Printing and Revised of IMR
TOTAL(B)
Grand Total(A+B) Transfer to Balance She et
FORM 8
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31.03....
FIXEDASSETS
Amount in Rs.
GROSSBLOCK
DEPRECIATION
DESCRIPTION Cost
/Valuation at
Beginning of
the year Addition Deduction Cost
/Valuation
at the year
end At the
beginnin g
of the
year Addition Deduction Total Ason31.03..
(current
year) As on31.03.
(previous
year)
(1) (2) (3) (4) (5) (6) (7A) (7B) (8) (9) (10) (11)
A. FIXEDASSETS
1.Leasehold Land
2 (a) Building
(Office)
(b) Buildin g Guest
House)
3.General/Electrical
installations
4.Vehicles
5. Furniture and
Fixtures
6. Office
Equipment
7. Computer/
Peripher als
8. Communication
and Conference
Systems
9.Books
10. Heating and
Cooling Equip
11. Other Fixed
Assets
12.Fire Safety
Assets
13. Elevator
Machinery
14.Tube well and
Water Sewage
TOTAL (CURRE NT
YEAR)
TOTAL
(Previous Years)
B. Capital Work
In Progress
Total(A)+(B)Transfer to Balance Sheet
Depreciation charged in column (3) for six months or more and full rate and Less than six month at half rate
FORM 9
SCHED ULE FORMING PART OF BALANCE SHEET AS ON 31 -03....
INVESTMENTS FROM EARMARKED/ENDOWMENT
FUND
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3)
1. Other Government Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6. Accrued Interest on Fixed Deposit Receipts
7. Others(to be specified)
TOTAL
FORM 10
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03....
INVESTMENTS -OTHER
CURRENTYEAR
PREVIOUS YEAR
(1) (2) (3)
1. Other Govern ment Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6.. Others(to be specified)
TOTAL Transfer to Balance Sheet
FORM 11
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03....
CUR RENT ASSETS, LOANS, ADVANCES ETC.
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3)
A CURRENTASSESTS:
1. Inventories:
(a) Stores and Spares
(b) Loose Tools
(c) Stock –in–trade
FinishedGoods
Work -in- Progress
Raw Material
2. Sundry Debtors:
Debts Ou tstanding for a period exceeding six
months
Others –Inspection Fee UG
Others –Inspection Fee PG
3. Postage Stamp in hand 31stMarch
4. Cash balance in hand(including cheques/drafts and
imprest)
5. Bank Balances:
(a) With Scheduled Banks:
- On Saving Accounts(Grant in aid)
- On Deposit Accounts
- On Savings Accounts(Own Resources)
(b) With Non -Scheduled Banks:
-On Current Accounts
-On Deposit Accounts
-On Savings Accounts
6. Post Office –Savings Accounts
TOTAL (A)
B. LOANS, ADVANCES AND OTHER ASSETS
1. Loans:
(a) Loan/Advance to staff
Motor Car/Scooter Advance
Computer advance
Festival Advance
Cycle Advance
House Building Advance
TA Advance
Contingent Advance
(b) Advance to Other Entities engaged in
activities/objectives Similar to that of the Entity
Returning Officer RMG
Constituency
Advertisement Advance
Other (Specify )Advance to
Contractors CME Hosting
Institutions
2. Advances and other amounts recoverable in cash or ink
indoor for value to be r eceived:
(a) On Capital Account
(b) Prepayments For Communication System
(c) Other Advances To BSES (Adjustment of Tariff
Rate)
(d) Security Deposits
3. Income Accrued (Interest):
(a) On Fixed Deposit (Own Resources)
(b) On Investments –Others
(c) On Loans and Advances
(d) Others(BSES)
4. Prepaid Expenses
India International
Centre BSES
Sundries
Charges
5. Claims Receivable
Total(B)
Grand Total(A+B) Transfer to Balance Sheet
FORM 12
SCHEDULE FORMING PART OF BAL ANCE SHEET AS ON 31 -03.....
INCOMEFROMSALES/SERVICES
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3)
1. Income from Sales
(a) Sale of Publications
(b) Sale of Form(Tender Form)
(c) Sale of Old Articles/News Papers etc.
2. Income from Services
(a) Labor and Processing charges
(b) Professional Consultancy Services
(c) Agency Commission and Brokerage
(d)Maintenance Services(Equipment/Property)
(e) Others(Specify)
TOTAL Transfer to I ncome and Expenditure A/c
FORM 13
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
GRANTS/SUBSIDIES
CURRENTYEAR
PREVIOUS YEAR
(1) (2) (3)
1. Grant in aid
(a) Opening balance
(b) Received during the year
(c) Less Capitalize d during the year
TOTAL(a+b -c)
FORM 14
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
FEES/SUBSCRIPTIONS
CURRENT Y EAR
PREVIOUS YEAR
(1) (2) (3)
1.Seminar/Program Fees
2. Consultancy Fees
3. Entrance Fees
4. Inspection Fees –Annual and Others
5. Inspection Fee
(a) Add Inspection Fee received in advances During previous
year(UG)
(b) Fee receivable for Current Year –UG
(c) Fee receivable for Current Year –PG
(d) Less Outstanding inspection fee received in the year
TOTAL (1)
Various Inspection Fee
TOTAL(2)
6. OTHERS (Specify)
(a) Migration
(b) Eligibility Certificate
(c) Elective Training
(d) Certificate of Good Standing
(e) Registration Certificate
(f) Additi onal Qualification Certificate
TOTAL (3)
TOTAL(1+2+3)Transfer to Income and Expenditure A/c
FORM 15
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
INCOME FROM INVESTMENTS
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3)
(Income on Inves tment from Earmarked/Endowment Funds transferred
to Funds)
1. Interest
(a) On Government Securities
(b) Other Bonds/Debentures
2. Dividends:
(a) On Shares
(b) On Mutual Fund Securities
3. Rents
4. Others(Specify)
TOTAL Transfer to Income and Expenditure
FORM 16
SCHEDULE FORMING PART OF INCOME And EXPENDITURE A/C AS ON31 -03………..
INCOME FROM ROYALTY, PUBLICATION ETC.
CURRENT YEAR
PREVIOUS
YEAR
(1) (2) (3)
(1) Income from Royalty
(2) Income from Publications
(3 )Oth ers (specify)
TOTAL Transfer to Income and Expenditure A/c
FORM 17
SCHEDULE FORMING PART OF INCOME and EXPENDITURE A/C AS ON 31 -03………..
INTEREST EARNED
CURRENT
YEAR PREVIOUS
YEAR
(1) (2) (3)
1. On Term Deposits:
(a) scheduled Banks
With Interest received during
the year Add Accrued interest
Add interest(BSES)
Less Accrued Interest Op.Balance)
(b) With Non -Scheduled Banks
(c) With Institutions
(d) Others
Total(1)
2. On savings Accounts:
(a) With Schedule d Banks(GRT)
(b) With Scheduled Banks(Own Resources)
(c) Post Office Savings Accounts
(d) Others
Total(2)
3. On Loans:
Employees/Staffs
(i) Interest on Car/Scooter Advance
(ii) Interest on HBA
(iii) Interest on Fan Advance
(iv) Compu ter Advance
(v) Cycle Advance
(vi) other advance
Total(3)
4. Accrued Interest on Loans and Advances to Employees
(i) Car Advance
(ii)Scooter Advance
(iii) House Building Advance
(iv) Computer Advance
(v) Any other Advances( specif y)
Total (4)
Less : Accrued Interest - Op. Bal.
5. Interest on Debtors and Other Receivables (G.P. Fund)
Total (5)
Grand TOTAL (1+2+3+4+5) Transfer to Income and Expenditure A/c
Note: No Income Tax has been deducted at s ource by Bank
FORM 18
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
OTHER INCOME CURRENT YEAR PREVIOUS YEAR
(1) (2) (3)
Profit on sale/disposal of Assets:
(a) Owned assets
(b) Assets acquired out of grants, or received free of
cost
Export I ncentives realized
Fees for Miscellaneous Services
4. Miscellaneous Income/Receipts
(a) Fee for Other Registration Certificate etc.
(b) Postage
(c) Quarter Rent
(d) Fee under RTI Act
(e) Building Rent
(f) Receipt from Othe r Parties
(g) Sundries Receipt(GRT)
(h)Prov ision of Revision of IMR(w/off)
TOTAL Transfer to Income and Expenditure A/c.
FORM 19
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
INCREASE (DECREASE) IN STOCK OF FINISHED GOOD S and
WORK IN PROGRESS
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3)
(a) Closing Stock
(i) Finished Goods
(ii) Work in Progress
(b) Less: Opening Stock
(i) Finished Goods
(ii) Work in Progress
NET INCREASE/(DECREASE) (a -b) Transfer to Income and
Expenditure A/c.
FORM 20
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
ESTABLISHMENT EXPENSES
CURRENT YEAR PREVIOUS
YEAR
(1) (2) (3)
(a) Salaries and Wages
(b) Allowances and Bonus
(c) Contribution to Provident Fund
(d) Contrib ution to Other Fund (Pension)
(e) Staff Welfare Expense
(f) Expenses on Employees’ Retirement and Terminal
Benefits (Encashment of Leave)
TOTAL (A)
(g) Others (specify) Outstanding bills payable
Add: -
Outstanding bills payable Honorarium /
Secretarial Assistance Wages
LTC
DA
Medical Claim
Tuition Fee
Encashment of Leave
CGHS
NPS
(h) Provision
Gratuity
Accumulated Leave Encashment
Trade Warranties/Claims
Total ( B)
Total (C)Less : Opening Balance Bills Payable
Grand Tot al (A)+(B) -(C)Transfer to Income and
Expenditure A/c.
FORM 21
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31 -03.....
ADMINISTRATIVE EXPENSES
CURRENT YEAR
PREVIOUS
YEAR
(1) (2) (3)
Electricity and Water Charges
Insurance
Repairs and maintenance
Rent, Rates and Taxes
Vehicles Running and maintenance
Printing
Stationery
Travelling and Conveyance Expenses
Expenses on Seminar / Workshop Auditors Remuneration
(Fee)
Hospitality Expenses
Legal/Professional Charges
Advertisement
RMG
Election
Telephone
Postage
E-Governance Project
Bank Charges (Own Resources)
Sundries charges
Membership to Other Bodies Labour Cess
R and M Communications
TA/DA to Inspectors
Purchase of Furniture and Fixture
Repairs and Maintenance of Furniture and Fixture
Repairs and Maintenance of Elevator
Repairs and Maintenance of Building
TOTAL
Less: Opening Balance Outstanding bills payable
Add: Provision for Audit Fee for the year
Add: Opening stock of postage stamps
Less: Closing stock of postage stamps
Less: Provision for Audit Fee – Opening balance
Grand Total Transfer to Income and Expenditure A/c
FORM 22
SCHEDULE FORMING PART OF INCOME and EXPENDITURE A/C AS ON 31 -03....
EXPENDITURE ON GRANTS SUBSIDIES ETC.
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3)
(a) Grants given to institution/Organizations
(b) Subsidies given to institution/Organizations
TOTAL Transfer to Income and Expenditure A/c.
Note: Name of the entities, their activities along with the amount of grants/ subsidies are to be disclosed.
FORM 23
SCHEDULE FORMING PART OF INCOME and EXPENDITURE A/CAS ON 31 -03....
INTEREST CURRENT
YEAR PREVIOUS YEAR
(1) (2) (3)
(a) On Fixed Loans
(b) On Other Loans (including Bank Charges)
(c) Others(specify)
TOTAL Transfer to Income and Expenditure A/c.
FORM 24
SCHEDULE FORMING PART OF INCOME and EXPENDITURE A/C AS ON 31 -03....
EXPENDITURE FROM GRANTS
CURRENT
YEAR PREVIOUS
YEAR
(1) (2) (3)
Grant in Aid
(a) Continuing Medical Education
(b) Revision and Printing of IMR
(c) Purchase of equipments
(d) Add: Advance Recovered CME Add:
Outstanding CME Bills
payable Less: Advance
Paid for CME
Less: Outstanding –CME
Bills paid for Provisions:
Printing and Revis ion of IMR
Less: provision of Revision of IMR
TOTAL Transfer to Income and Expenditure A/c.
FORM 25
SHEDULE FORMING PART OF INCOME and EXPENDITURE A/C AS ON 31stMarch…..
Any other payments - Advances and Pre paid
expenses Current Year Previ ous Year
(1) (2) (3)
Car/Scooter Advance
Festival Advance
House Building Advance
Rent Rate and Taxes
RMG Election
Membership to other bodies
Communication System Advance
Computer Advance
Insurance
Pre paid cycle Adva nce
Sundries charges
Total
FORM 26
SHEDULE FORMING PART OF INCOME and EXPENDITURE A/C AS ON 31stMarch…..
ANY OTHER RECEIPT - RECOVERY/ADJUSTMENT OF
ADVANCE/PRE PAID AND PRE -PAID EXPENSES
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3)
House Building Advance - recovery
Computer Advance - recovery
Election Advance Adjusted
Festival advance -Recovery
Cycle Advance - Recovery
Car scooter Advance - recovery
Advance / Pre paid
Adjusted (IIC) Sundries
Charges
Adva nce/Pre paid (Adjusted (Insurance)
Total
FORM 27
SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31stMarch…..
NOTES ON ACCOUNTS AND SIGNIFICANT ACCOUNTING POLICIES
1. CLASSIFICATION OF EXPENDITURES and REVENUE RECOGNITION
2. FIXED ASSETS AND DEPRECIATION
Sl.No.
ITEM
RATE OF
DEPRECIATION
(1)
(2)
(3)
(i) Building –(office) 10%
(ii) Building –(Guest house) 05%
(iii) Furniture and Fixtures 10%
(iv) Vehicles 15%
(v) Office Equipments 15%
(vi) Computers 60%
(vii) Miscellanous Fixed Assets 15%
(viii)Generators/Electrical Installations 10%
(ix) Books 100%
(x) Communication and Conference System 15%
(xi) Heating and Cooling Equipment 10%
(xi) Fire Safety Equipment 10%
(xii) Elevators 15%
(xiii) Tube Wells and Water Sewerage System 10%
3. ACCOUNTING TREATMENT IN RESPECT OF FIXED ASSETS ACQUIRED OUT OF
GRANT -IN-AID/EARNMARKED FUNDS
4. INVESTMENT
5. CORPUS/CAPITAL FUND
6. RETIREMENT BENEFITS/STAFF PENSION FUND
7. GENERAL PROV IDENT FUND
8. CONTIGENTLIABILITY
9. CHANGE OF ACCOUNTING POLICIES AND MATERIAL EFFECT
(PROPOSED STATEMENT)
10. While preparing the financial statement ,the principal of accrual system of accounting, concept of
going concern, matching concept and consistency have been maintained.
11. The current assets includes postage stamp in hand, cash and bank balance, accrued interest, pre -
paid expenses and which have a value on realization in the ordinary course of business equal at
least to the aggregat e amount shown in the Balance Sheet.
12. Previous year figure of Grant -in-aid A/c and Own Resources A/c have been regrouped wherever
necessary.
13. Figures have been rounded off to nearest rupees.
FORM 27 (A)
NATIONAL DENTAL COMMISSION, NEW DELHI
REC EIPTAND PAYMENT ACCOUNT
RECIPET
SCH
CURRENT
YEAR
PREVIOUS
YEAR
PAYMENTS
SCH
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3) (4) (5) (6) (7) (8)
OPENING
ESTABLISHMENT
BALANCE AS ON
1STAPRIL SALARY and
WAGES
CASH and BANK
Pay
GRANT IN AID Grade Pay
Non Practicing
Own Res. With GRT Allowance
Total(1) Deputation Allowance
Dearness Allowance
OWN RESOURCES House Rent
Allowance
Own Res.SBA/c Academic Allowance
FDRs with bank Transport Allowance
Total(2) Wages
Personal and Special
Pay
BUILDING FUND and
WORKSHOPF UND
WorkshopA/c Total(1)
Saving Bank A/c
FDR’s with bank OTHER
Total(3) ALLOWANCE
G. Total(1+2+3) Liveries
Washing Allowance
GRANT IN AID Tution Fee
Bonus to Staff
OWN OTA
RES.UTILIZATION Honorarium to Staff
Total Sitting Fee
RECOVERIES
SALARY and Total(2)
WAGES STAFFPROVIDENT
Pay FUND
Dearness Allowance
CCA General Provident
Fund
Total(1) Total(3)
STAFF WELFARE STAFF WELFARE
EXPENSES
LTCtoStaff
CGHS Re-imbursement of
Medical Claim
Total(2) CGHS
LTC to Staff
STAFFPRO VIDENT Reimbursement to
News
FUND Paper
Gen. Provident Fund Total(4)
Total(3)
FORM 27 (B)
GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FROM
1STAPRIL………TO 31STMARCH………
RECEIPT
SCH
CURRENT
YEAR
PREVIOUS
YEAR
PAYMENTS
SCH
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3) (4) (5) (6) (7) (8)
EMPLOYEES
RETIREMENT
BENEFITS EMPLOYEE
RETIREMENT
BENEFIT
Encashment
of Leave Encashment of
Leave Gratuity to
Staff
Gratuity to Staff
Total(5)
Total(4 )
Total(1+2+3+4+5)
Total(1+2+3+4)
INTEREST
EARNED PURCHASE
OFASSETS
INTEREST
FROM
BANK Office Equipment
Furniture and
Fixture
Sundries
SB A/c No. Computer and
Software
Investment
(Own Res.) Heating an d
Cooling Eqp.
Investment
(Build.Fund)
Vehicles
Conference System
Total(1) Communication
System
Generator
INTEREST ON
ADVANCE Tubewell
Cycle Advance Fire Fighting
Systems
Car Advance
Scooter Advan ce Total
HBA
Computer
Advance
Total(2) MAINTENANCE
OFVEHICLE
Total(1+2) Staff Cars
POL
ADVANCE FEE
Total(1)
Inspection Fee -
UG
Registration FEE
Cert. Of Addl.
Qualification REPAIR and
MAINTENANCE
Cert. Of Good
Standing
Fire System
Eligibility
Certificate Fee Building
Inspection Fee -PG
Total(1) Communication
System
Conference System
Office Equipments
General Electrical
Install Computer
/Peripherals Furniture
and Fixture Heating
and Cooling Equip.
FORM 27 (C)
GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FROM
1STAPRIL………TO 31STMARCH………
RECEIPT
SCH
CURRENT
YEAR
PREVIOUS YEAR
PAYMENTS
SCH
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3) (4) (5) (6) (7) (8)
FEES Photocopier/Fax
Elevators
Annual Insp. Fee
Inspection
.Fee(P.G.)
Addl. Inspection
Fee
Inspection Fee
OTH
Inspection Fee
(NEWMC)
Inspection
Fee(H.C.)
Inspection Fee
(Seats)
Elective Training
Registration of
Dig./Dip Fee for
Complete
Verification
Recognition Fee
for RTIIMR Fee
Migration Fee
Eligibility
Certificate Fee
Certificate of
Good Standing
Registration Fee
Certificate of
additional
Qualification
Total(2)
Total(2)
ADMIN EXPENSES
RMG Election
Advertisement Station ary
Telephone Postage Printing
Electricity and Water
Legal/Professional Ch.
Hospitality Expenses Bank
Charges (Own) Bank
Charges(GRT) Insurance of
Office Sundries Charges
Audit Fee
Rent Rate and Taxes
Membership to Other
Seminar and Workshop
E-Governance Project
Total(1+2) Total(3)
OTHER Receipts
Sale of Old
Articles Quarter
Rent Sundries
Charges Sale of
Tender Form
Building
Rent Misc.
Receipt
Sale of
Publication
Security Deposit TRAVEL ALLOWANCE
Secy. and Staff
Inspectors Foreign
Visit Conve yance Ch.
Others (Commission,
Boards and Advisory
Council)
Fee for
Other
Regn/Cert. Total(4)
Total(1+2+3+4)
Total
ADVANCEFEE
RECOVERIES
and
REFUND ADJUSTMENT
TRAVEL
ALLOWANCE
Gen. Body
Foreign
Visit Secy.
and Staf f
Sub-
Committee
Inspector
Others Inspection Fee -UG
Registration Fee Cert.of
Addl.Qiali Cert.of Good
Standing
Eligibility Cert. Fee
Inspection Fee -PG
Total(1)
Total(1)
FORM 27 (D)
GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FRO M
1STAPRIL………TO 31STMARCH………
RECEIPT
SCH
CURRENT
YEAR PREVIOUS
YEAR PAYMENT
SCH
CURRENT
YEAR PREVIOUS
YEAR
(1) (2) (3) (4) (5) (6) (7) (8)
LOAN AND
ADVANCE
TO STAFF Other Payments Loan
and Advance to Staff
House Building
Advance
Car advan ce
Computer advance
Festival advance
Scooter advance
Cycle advance Car Advance House
Building Advance
Computer advance
Festival advance
Scooter advance
Cycle advance
Total(2)
Total(1)
Recoveries and
Adjustment – Adv.
Pre-paid insurance
Sundries Charges Other Advances and
prepaid expenses
Electric Charges
Sundries Chargers
Total(3)
Total(2)
Total(1+2+3)
Total(1+2)
TDS and LIC
Refunds of Fee
TDS on Contractors
TDS on Salary
LIC Premium
Total
Annual Insp. Fee
Inspection Fee
Elective Training
Regn. of Dipg/Dip
Fee for
Comp. Verif. Recg.
Fee for RTI
IMR Fee
Migration Fee
Eligibility Cert. Fee
Cert of Good
Standing Registration
Fee
Cert of Addl Quali
Fee for other Regn
Share to State
Councils.
Total(1)Refunds
Others Security
Deposits Total(2)
Total(1+2)
TDS and LIC
TDS on Contractors
TDS on Salary
LIC Premium
Total
Expenditure
CME
Revision and Print
IMR
To Own Resources
Purchase of
Equipments
Others
Total Contribution
Pensi on Fund Total
Bank Charges
Closing Balances
Cash and Bank
Grant in Aid
Own Res. With
GRT
Total(1)
Own Resources
Own Res. S.B.A/c
Own Res. FDR,s
Total(2)
Building Fund and
Workshop Fund
Workshop A/c Building
Fund S.B.
A/c
FDR’s with Bank
Total (3)
Total (1+2+3)
GRANDTOTAL
GRAND TOTAL
FORM 27 (E)
PENSION FUND BALANCE SHEET AS ON 31.MARCH…..
Liabilities Schedule Current year Previous year
(1) (2) (3) (4)
Corpus/Capital Fund
Total
Assets
Fixed assets
Current Assets, Loan and Advances
Total
Accounts Officer
Secretary
FORM 27 (F)
SCHEDULE FORMING PART OF BALANCE SHEET FOR THE YEAR ENDED 31.MARCH…..
Schedule –1(Pension Fund) Schedule
Current Year
Previous Year
(1) (2) (3) (4)
CORPUS FUND
Opening Balance (Corpus Fund)
Add: Outstanding Pension as on March
Total
Schedule –2(Pension Fund)
Cash at Bank (Saving A/c) Fixed
deposit
Accrued Interest
Total
FORM 27 (G)
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31.M ARCH…..
Income
Current Year
Previous Year
(1) (2) (3)
Interest Received
Add Accrued Interest for the year
Less Accrued Interest –Opening Balance Contribution
from Commission
Total Income(A)
Expenditure
Commutation of Pension
Pension d istribution
Outstanding Pension as on March
Total Expenditure (B)
Excess/ (Deficit) Transferred To Pension fund A/c (A -B)
FORM 27 (H)
STAFF PENSION FUND FROM 1ST APRIL...... TO 31ST MATCH.....
RECEIPT
SCH
CURRENT YEAR
PREV IOUS YEAR
PAYMENTS
SCH
CURRENT YEAR
PREVIOUS YEAR
(1) (2) (3) (4) (5) (6) (7) (8)
Opening Balance
As on 1stApril
PENSION
FRD’s WITH COMMUTATION
BANK
PENSION
SAVING BANK DISTRIBUTION
A/C
TOTAL TOTAL
INCOME TAX
CONTRIBUTION
TOTAL
TOTAL
Bank Charges
INCOME TAX TOTAL
TOTAL Bank Charges
Total
INTEREST CLOSING BAL.
AS
ON 31STMARCH
SAVING BANK
A/C FDR’S WITH
BANK
FDR’S SAVING BANK
A/C
TOTAL
GRAND TOTAL
TOTAL
GRAND TOTAL
FORM 27 (I)
STAFF PROVIDENT FUND FROM 1ST APRIL...... TO 31ST MARCH.....
RECEIPT SCH CURRE NT
YEAR
PREVIO US
YEAR
PAYMENTS
SCH
CURRE NT
YEAR
PREVIO USYEAR
(1) (2) (3) (4) (5) (6) (7) (8)
OPENING BALANCE AS
ON 1STAPRIL
FDR’S WITH BANK WITHDRAWAL/P
AY
SAVING BANK A/C MENT
TOTAL LOANS and
ADVANCES
RECOVERIES /SUBSCR
OP
TION REFUND TO
COM MISSION
RECOVERYOFADV.
TOTAL
SUBSCRIPTION
CONTRIBUTION
FROM BANKCHARGES
COMMISSION
TOTAL
TOTAL
INTEREST
CLOSING
FDR’S BALANCE AS
ON31STMARCH
SAVINGBANKA/C
FDR’S WITH
TOTAL BANK
SAVING BANK
A/C
TOTAL
GRAND TOTAL GRAND TOTAL
FORM 27 (J)
STAFF PROVIDENT FUND BALANCE SHEET AS ON 31ST
MARCH.....
LIABILITIES
SCHEDULE
CURRENT YEAR PREVIOUS
YEAR
(1) (2) (3) (4)
Corpus Fund/Capital Fund
Interest Payable to Commission
Total
ASSETS
Fixed Assets
Current Assets, Loan and Advances
TOTAL
Accounts Officer Secretary
FORM 27 (K)
STAFF PROVIDENT FUND SCHEDULE FORMING PART OF
BALANCE SHEET AS ON 31ST MARCH.....
Current
Year Previous
Year
(1) (2) (3)
Schedule –1–GPF/EPFA/C
PF–Corpus Fund Opening Balance
Add:
Subscription/Adv. Recovery Interest
Paid to Subscriber
Excess/(Deficit) of Income over Expenditure Loan
recoverable
Others
TOTAL
Less Withdrawal
New Corpus Fund
Schedule –2
Interest Payable
TOTAL
Schedule –3–Current Assets
Bank Balance and Fixed Deposit
Accrued Interest
Loan recoverable
TOTAL
FORM 27 (L)
STAFF PROVIDENT FUND INCOME AND EXPENDITUR E ACCOUNT FOR THE YEAR ENDED 31ST
MARCH......
INCOME Current
Year Previous
Year
(1) (2) (3)
Interest Earned
Add: Accrued Interest for the year
Less: Accrued Interest Opening Balance
Commission Contribution
Total
Expenditure
Bank Charges
Interest paid to Subscriber
Interest paid/payable to Commission A/c
Total
Excess / (Deficit) of Income over E xpenditure
Transfer to GPF A/c.
FORM 27 (M)
STAFF PROVIDENT FUND FROM 1ST APRIL TO 31ST MARCH....
RECEIPT
SCH
CURRENT
YEAR
PREVIO US
YEAR
PAYMENTS
S
CH
CURRENT
YEAR
PREVIOUS
YEAR
(1) (2) (3) (4) (5) (6) (7) (8)
OPENING BALANCE AS
ON 1STAPRIL
FDR’S WITH BANK WITHDRAWAL/
PAYMENT
SAVING BANK A/C
LOANS and
TOTAL ADVANCES
RECOVERIES/ REFUND TO
SUBSCROPTION COMMISSION
RECOVERY OF ADV. TOTAL
SUBSCRIPTION
BANK CHARGES
CONTRIBUTION FROM
COMMISSION TOTAL
TOTAL
INTEREST CLOSING
BALANCE ASON
FDR’S 31STMARCH
SAVING BANK A/C FDR’S WITH
BANK
TOTAL
SAVING BANK
A/C
TOTAL
GRAND TOTAL
GRAND TOTAL
THE SECOND SCHEDULE
[See rule 7(1)]
ANNUAL REPORT OF NATIONAL DENTAL COMMISSION
YEAR................ ..................
1. INTRODUCTION
2. CONSTITUTION OF THE COMMISSION
3. COMMISSION
4. OBJECTIVES OF COMMISSION
5. FUNCTIONS OF THE COMMISSION
6. DENTAL ADVISORY COUNCIL
7. RECOMMENDATIONS OF THE DENTAL ADVISORY COUNCIL
8. AUTONOMOUS BOARDS
(A) UNDER -GRAD UATE AND POST -GRADUATE DENTAL EDUCATION BOARD;
(B) DENTAL ASSESSMENT AND RATING BOARD; AND
(C) THE ETHICS AND DENTAL REGISTRATION BOARD.
9. ACTIVITIES OF VARIOUS BOARDS
10. APPEALS AGAINST BOARDS
11. GROWTH OF DENTAL EDUCATION SYSTEM
(A) UNIVERSITIES/ INSTITUTIONS/COLLEGES
(B) FACULTY STRENGTH
(C) STUDENT’S ENROLMENT
(D) RESEARCH DEVELOPMENT IN UNIVERSITIES/INSTITUTIONS
(E) CONDENSED STATISTICS ON GROWTH OF DENTAL EDUCATION
12. GUIDELINES FOR DETERMINATION OF FEES FOR SEATS IN PRIVATE DENTAL
INSTIT UTIONS AND DEEMED UNIVERSITIES.
13. NATIONAL ELIGIBILITY -CUM -ENTRANCE TEST
14. NATIONAL EXIT TEST
15. ASSESSMENT OF HEALTH CARE INCLUDING HUMAN RESOURCES FOR HEALTH
AND HEALTHCARE INFRASTRUCTURE AND ROADMAP FOR ITS DEVELOPMENT.
16. WEBSITE
17. LEGAL M ATTERS
18. VIGILANCE
19. RIGHT TO INFORMATION
20. ACCOUNTS AND ESTABLISHMENT
21. PUBLICATIONS
22. MISCELLANEOUS
Date…………………..
[F. No. V.12025/94/2023 -DE]
Dr. VIPUL AGGARWAL, Jt. Secy .
Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064
and Published by the Controller of Publications, Delhi -110054.
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