Amendment of NCAHP Rules 2026

1833 GI/2026 (1) REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-14032026-270961 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 179] NEW DELHI, FRIDAY, MARCH 13, 2026/PHALGUNA 22, 1947 MINISTRY OF HEALTH AND FAMILY WELFARE NOTIFICATION New Delhi, the 13th March, 2026 G.S.R. 185(E).–– In exercise of the powers conferred by clause (s) of sub-section (2) of section 65 of the National Commission for Allied and Healthcare Professions Act, 2021 (14 of 2021), the Central Government hereby makes the following rules to amend the National Commission for Allied and Healthcare Professions Rules, 2021, namely:–– 1. (1) These rules may be called the National Commission for Allied and Healthcare Professions (Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the National Commission for Allied and Healthcare Professions Rules, 2021 (hereinafter referred to as the said rules),- (a) in rule 3, after sub-rule (3), the following sub-rules shall be inserted, namely:- "(4) The Part-time Members shall, cease to hold office on completing of term of two years or on attaining the age of seventy years, whichever is earlier. (5) In the event of occurrence of vacancy of a member, including by reason of death, resignation or removal, as the case may be, the concerned State Government shall nominate another person in his place at the earliest not exceeding three months, and the person so nominated shall remain a member in the Commission for the remaining term." ; (b) in rule 4, after sub-rule (3), the following sub-rules shall be inserted, namely:- " (4) The Part-time members shall, cease to hold office on completion of term of two years or on attaining the age of seventy years, whichever is earlier. (5) In the event of occurrence of vacancy of a member, including by reason of death, resignation or removal, as the case may be, the Committee comprising of Chairperson, Vice-Chairperson and ex officio member under sub-clause (ii) of clause (c) of sub-section (3) of section 3 of the Act shall appoint another person as Member at the earliest not exceeding three months from the date of occurrence of such vacancy and the person so appointed shall remain a member for the remaining term."; (c) in rule 5, after sub-rule (3), the following sub-rules shall be inserted, namely:- " (4) The Part-time members shall, cease to hold office on completion of term of two years or on attaining the age of seventy years, whichever is earlier. (5) In the event of occurrence of vacancy of a member, including by reason of death, resignation or removal, as the case may be, the Central Government shall appoint another person as Member at the earliest not exceeding three months from the date of occurrence of such vacancy and the person so appointed shall remain a member for the remaining term. " ; (d) in rule 6, after sub-rule(7), the following sub-rules shall be inserted, namely:- "(8) The Chairperson and Vice-Chairperson shall cease to hold office on completion of term of two years or on attaining the age of seventy years, whichever is earlier. (9) The Chairperson and Vice-Chairperson shall be governed by the provisions of the Contributory Provident Fund Rules (India), 1962 and there shall be no option to subscribe under the General Provident Fund (Central Services) Rules, 1960. (10) The Chairperson and Vice-Chairperson shall be governed by the provisions of the Central Civil Services (Conduct) Rules, 1964 during their tenure. " ; (e) in rule 17, - (i) for sub-rule (1), the following sub-rule shall be substituted namely:- " (1) All applications under this Scheme shall be submitted to the State Council concerned and in case, where there is no State Council, the application shall be submitted to the National Commission. " ; (ii) for sub-rule (5), the following sub-rule shall be substituted namely:- "(5) The application fee shall be determined by the Commission with the approval of the Central Government." ; (f) in rule 19, in sub-rule (3), after clause (d), the following clause shall be inserted, namely:- "(e) The annual statement of accounts shall be prepared by the Commission as per the Forms specified in the Schedule-II annexed to these rules. " . 3. In the said rules, after rule 20, the following rules shall be inserted, namely:- "21. Administration and financial powers of Commission.- (1)The general superintendence, direction and control of the administration and financial matters of the Commission shall vest in the Chairperson. (2) The Commission may delegate such of its powers of administrative and financial matters, as it deems fit, to its Secretary. 22. The other powers and functions of Commission.- In addition to the functions of the Commission specified in section 11 of the Act, the Commission shall- (a) give wide publicity to the draft regulations by placing it on the website of the Commission for a period of thirty days and consider the objections or suggestions as may be received from the general public; (b) endorse a copy of each major decision taken by the Commission to the Ministry of Health and Family Welfare through its Secretary and place it on the website of the Commission.". 4. In the said rules,- (i) the Schedule shall be renumbered as " SCHEDULE-I"; (ii) in the Schedule I as so renumbered,- (I) in Form B, in the Note portion, in serial number 2, for item 'c', the following item shall be substituted namely:- " (c) Provisional registration certificate in original, if available. " (II) for the Form C, the following Form C shall be substituted, namely:- "Form C [See rules 13 and 14] Certificate under section 17 of the National Commission for Allied and Healthcare Professions Act, 2021 Registration Certificate Certificate No. NCAHP/ PHOTO +-----------------------------------+-----------------------------------------------------------------+ | Name | | +-----------------------------------+-----------------------------------------------------------------+ | (M)/(F)/Other | | +-----------------------------------+-----------------------------------------------------------------+ | Date of Birth | | +-----------------------------------+-----------------------------------------------------------------+ | Address | | +-----------------------------------+-----------------------------------------------------------------+ | Date and place of registration | | +-----------------------------------+-----------------------------------------------------------------+ | Qualification | | +-----------------------------------+-----------------------------------------------------------------+ | Date of completing qualification | | +-----------------------------------+-----------------------------------------------------------------+ | Institution/University | | +-----------------------------------+-----------------------------------------------------------------+ It is hereby certified that this is a true copy of the above specified Name in the Central Allied and Healthcare Professional’s Register (SEAL) Secretary of NCAHP New Delhi Dated the Bar Code/ QR Code Note: 1. Every Registered Practitioner should be careful to send the Secretary’s immediate notice of any change in his address and also answer all enquiries that may be sent to him by the Secretary in regard thereto in order that his correct address may be duly inserted in the Register of Registered Practitioners. 2. No charge is made for alteration of address 3. (M) & (F) indicates (Male) & (Female) respectively. 4. In case of issuance of Duplicate certificate a fee of Rs. 2,000 is chargeable. The mode of payment will be as specified by the Commission. " 5. In the said rules, after the SCHEDULE-I as renumbered, the following "SCHEDULE" shall be inserted, namely:- " SCHEDULE-II [See sub-rule (3) of rule 19] ANNUAL STATEMENT OF ACCOUNTS FORM 1 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03..... +-------------------------------------------------------------+-----------------+-----------------+ | CORPUS/CAPITAL FUND | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | (1) | (2) | (3) | +-------------------------------------------------------------+-----------------+-----------------+ | Net Opening Balance | | | | 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 last 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 during 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 +-------------------------------------------------------------+-----------------+-----------------+ | (1) | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | (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 (specify | | | | 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) Interior | | | | (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 +-------------------------------------------------------------+-----------------+-----------------+ | (1) | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | (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 on 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. Capital 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 +-------------------------------------------------------------+-----------------+-----------------+ | (1) | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | 1. Central Government | | | +-------------------------------------------------------------+-----------------+-----------------+ | 2. State Government | | | +-------------------------------------------------------------+-----------------+-----------------+ | 3. Financial Institutions | | | | (a) Term Loans | | | | (b) Interest accrued and due | | | +-------------------------------------------------------------+-----------------+-----------------+ | 4. Banks: | | | | (a) Term Loans | | | | -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 +-------------------------------------------------------------+-----------------+-----------------+ | (1) | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | 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. Others | | | +-------------------------------------------------------------+-----------------+-----------------+ | TOTAL transfer to Balance Sheet | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 6 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03..... +-------------------------------------------------------------+-----------------+-----------------+ | DEFERRED CREDIT LIABILITIES: | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | (1) | (2) | (3) | +-------------------------------------------------------------+-----------------+-----------------+ | (a) Acceptances secured by hypothecation of | | | | capital equipment and other 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. Acceptances | | | +-------------------------------------------------------------+-----------------+-----------------+ | 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 Standing 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/Assistance | | | | 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 Sheet | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 8 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31.03.... FIXED ASSETS Amount in Rs. +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | DESCRIPTION | GROSS BLOCK | | | | DEPRECIATION | | | | Ason31.03.. | Ason31.03. | | +-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | | Cost/Valuation | Addition | Deduction | Cost / | At the | Addition | Deduction | Total | (current year) | (previous year) | | | at Beginning | | | Valuation | beginning | | | | | | | | of the year | | | at the year | of the | | | | | | | | | | | end | year | | | | | | +===================+=================+==========+===========+================+=================+==========+===========+===========+=======================+=======================+ | (1) | (2) | (3) | (4) | (5) | (6) | (7A) | (7B) | (8) | (9) | (10) | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | A. FIXEDASSETS | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 1.Leasehold Land | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 2 (a) Building | | | | | | | | | | | | (Office) | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | (b) Building Guest| | | | | | | | | | | | House) | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 3.General/Electrical| | | | | | | | | | | | installations | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 4.Vehicles | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 5. Furniture and | | | | | | | | | | | | Fixtures | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 6. Office | | | | | | | | | | | | Equipment | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 7. Computer/ | | | | | | | | | | | | Peripherals | | | | | | | | | | | +-------------------+-----------------+----------+-----------+----------------+-----------------+----------+-----------+-----------+-----------------------+-----------------------+ | 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 (CURRENT | | | | | | | | | | | | 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 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03.... +-------------------------------------------------------------+-----------------+-----------------+ | INVESTMENTS FROM | CURRENT YEAR | PREVIOUS YEAR | | EARMARKED/ENDOWMENT | | | | FUND | | | +=============================================================+=================+=================+ | (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 | 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.. Others(to be specified) | | | +-------------------------------------------------------------+-----------------+-----------------+ | TOTAL Transfer to Balance Sheet | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 11 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03.... +-------------------------------------------------------------+-----------------+-----------------+ | CURRENT ASSETS, LOANS, ADVANCES | CURRENT YEAR | PREVIOUS YEAR | | ETC. | | | +=============================================================+=================+=================+ | (1) | (2) | (3) | +-------------------------------------------------------------+-----------------+-----------------+ | A CURRENT ASSESTS: | | | +-------------------------------------------------------------+-----------------+-----------------+ | 1. Inventories: | | | | (a) Stores and Spares | | | | (b) Loose Tools | | | +-------------------------------------------------------------+-----------------+-----------------+ | (c) Stock–in–trade | | | | Finished Goods | | | | Work-in- Progress | | | | Raw Material | | | +-------------------------------------------------------------+-----------------+-----------------+ | 2. Sundry Debtors: | | | | Debts Outstanding 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/objec tives 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 received: | | | | (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 BALANCE SHEET AS ON 31-03..... +-------------------------------------------------------------+-----------------+-----------------+ | INCOME FROM SALES/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 Income and Expenditure A/c | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 13 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03..... +-------------------------------------------------------------+-----------------+-----------------+ | GRANTS/SUBSIDIES | CURRENT YEAR | PREVIOUS YEAR | +=============================================================+=================+=================+ | (1) | (2) | (3) | +-------------------------------------------------------------+-----------------+-----------------+ | 1. Grant in aid | | | | (a) Opening balance | | | | (b) Received during the year | | | | (c) Less Capitalized during the year | | | +-------------------------------------------------------------+-----------------+-----------------+ | TOTAL(a+b-c) | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 14 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03..... +-------------------------------------------------------------+-----------------+-----------------+ | FEES/SUBSCRIPTIONS | CURRENT YEAR | 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) Additional 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 Investment 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 | CURRENT YEAR | PREVIOUS YEAR | | ETC. | | | +=============================================================+=================+=================+ | (1) | (2) | (3) | +-------------------------------------------------------------+-----------------+-----------------+ | (1) Income from Royalty | | | | (2) Income from Publications | | | | (3 )Others (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 Scheduled 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) Computer 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(specify) | | | +-------------------------------------------------------------+-----------------+-----------------+ | 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 source by Bank] FORM 18 SCHEDULE FORMING PART OF BALANCE SHEET AS ON 31-03..... +-------------------------------------------------------------+-----------------+-----------------+ | OTHER | CURRENT YEAR | PREVIOUS YEAR | | INCOME | | | +=============================================================+=================+=================+ | (1) | (2) | (3) | +-------------------------------------------------------------+-----------------+-----------------+ | Profit on sale/disposal of Assets: | | | | (a) Owned assets | | | | (b) Assets acquired out of grants, or | | | | received free of cost | | | +-------------------------------------------------------------+-----------------+-----------------+ | Export Incentives 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 Other Parties | | | +-------------------------------------------------------------+-----------------+-----------------+ | (g) Sundries Receipt(GRT) | | | +-------------------------------------------------------------+-----------------+-----------------+ | (h)Provision 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 | CURRENT YEAR | PREVIOUS YEAR | | FINISHED GOODS and WORK IN | | | | PROGRESS | | | +=============================================================+=================+=================+ | (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) Contribution to Other Fund (Pension) | | | +-------------------------------------------------------------+-----------------+-----------------+ | (e) Staff Welfare Expenses | | | +-------------------------------------------------------------+-----------------+-----------------+ | (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 Total (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 Revision 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 31st March….. +-------------------------------------------------------------+-----------------+-----------------+ | Any other payments- Advances and | Current Year | Previous Year | | Pre paid expenses | | | +=============================================================+=================+=================+ | (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 Advance | | | +-------------------------------------------------------------+-----------------+-----------------+ | Sundries charges | | | +-------------------------------------------------------------+-----------------+-----------------+ | Total | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 26 SHEDULE FORMING PART OF INCOME and EXPENDITURE A/C AS ON 31st March….. +-------------------------------------------------------------+-----------------+-----------------+ | ANY OTHER RECEIPT- | CURRENT YEAR | PREVIOUS YEAR | | RECOVERY/ADJUSTMENT OF ADVANCE/PRE | | | | PAID AND PRE-PAID EXPENSES | | | +=============================================================+=================+=================+ | (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 | | | +-------------------------------------------------------------+-----------------+-----------------+ | Advance/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 PROVIDENT 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 aggregate 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 COMMISSION FOR ALLIED AND HEALTHCARE PROFESSION, NEW DELHI RECEIPT AND PAYMENT ACCOUNT–GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH……… +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | RECIPET | SCH | CURRENT | PREVIOUS| PAYMENTS | SCH | CURRENT | PREVIOUS| | | | YEAR | YEAR | | | YEAR | 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 | | | | | OWN RESOURCES | | | | Dearness Allowance | | | | | | | | | House Rent | | | | | Own Res.SBA/c | | | | Allowance | | | | | FDRs with bank | | | | Academic Allowance | | | | | Total(2) | | | | Transport Allowance | | | | | | | | | Wages | | | | | BUILDING FUND and | | | | Personal and Special | | | | | WORKSHOPF UND | | | | Pay | | | | | Workshop A/c | | | | | | | | | Saving Bank A/c | | | | Total(1) | | | | | FDR’s with bank | | | | | | | | | Total(3) | | | | OTHER | | | | | G. Total(1+2+3) | | | | ALLOWANCE | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | GRANT IN AID | | | | Liveries | | | | | | | | | Washing Allowance | | | | | OWN | | | | Tution Fee | | | | | RES.UTILIZATION | | | | Bonus to Staff | | | | | Total | | | | OTA | | | | | RECOVERIES SALARY | | | | Honorarium to Staff | | | | | and | | | | Sitting Fee | | | | | WAGES | | | | | | | | | | | | | Total(2) | | | | | Pay | | | | STAFF | | | | | Dearness Allowance | | | | PROVIDENT | | | | | CCA | | | | FUND | | | | | Total(1) | | | | | | | | | STAFF WELFARE | | | | General Provident | | | | | | | | | Fund | | | | | LTC to Staff | | | | Total(3) | | | | | CGHS | | | | STAFF WELFARE | | | | | Total (2) | | | | EXPENSES | | | | | | | | | | | | | | STAFF PROVIDENT | | | | Re-imbursement of | | | | | | | | | Medical Claim | | | | | FUND | | | | CGHS | | | | | | | | | LTC to Staff | | | | | Gen. Provident Fund | | | | Reimbursement to | | | | | | | | | News | | | | | Total(3) | | | | Paper | | | | | | | | | Total(4) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ FORM 27 (B) GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH……… +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | RECEIPT | SCH | CURRENT | PREVIOUS| PAYMENTS | SCH | CURRENT | PREVIOUS| | | | YEAR | YEAR | | | YEAR | YEAR | +=================================================+=======+==========+=========+=================================+=======+==========+=========+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | EMPLOYEES | | | | EMPLOYEE RETIREMENT | | | | | RETIREMENT | | | | BENEFIT | | | | | BENEFITS | | | | | | | | | 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 | | | | | INTEREST FROM | | | | PURCHASE OFASSETS | | | | | BANK | | | | Office Equipment Furniture | | | | | | | | | and Fixture | | | | | SB A/c No. | | | | Sundries | | | | | Investment (Own | | | | Computer and | | | | | Res.) | | | | Software | | | | | Investment | | | | Heating and Cooling Eqp. | | | | | (Build.Fund) | | | | | | | | | Total(1) | | | | Vehicles | | | | | | | | | Conference System | | | | | INTEREST ON | | | | Communication | | | | | ADVANCE | | | | System | | | | | | | | | Generator | | | | | Cycle Advance | | | | Tubewell | | | | | | | | | Fire Fighting | | | | | Car Advance | | | | Systems | | | | | Scooter Advance | | | | | | | | | HBA | | | | Total | | | | | Computer Advance | | | | | | | | | Total(2) | | | | MAINTENANCE | | | | | | | | | OFVEHICLE | | | | | Total(1+2) | | | | Staff Cars | | | | | ADVANCE FEE | | | | POL | | | | | | | | | Total(1) | | | | | Inspection Fee-UG | | | | REPAIR and | | | | | Registration FEE | | | | MAINTENANCE | | | | | Cert. Of Addl. | | | | | | | | | Qualification | | | | Fire System | | | | | Cert. Of Good | | | | | | | | | Standing | | | | Building | | | | | Eligibility Certificate | | | | | | | | | Fee | | | | Communication | | | | | Inspection Fee-PG | | | | System | | | | | Total(1) | | | | 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 1ST APRIL………TO 31ST MARCH……… +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | RECEIPT | SCH | CURRENT | PREVIOUS| PAYMENTS | SCH | CURRENT | PREVIOUS| | | | YEAR | YEAR | | | YEAR | YEAR | +=================================================+=======+==========+=========+=================================+=======+==========+=========+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | FEES | | | | Photocopier/Fax | | | | | | | | | Elevators | | | | | Annual Insp. Fee | | | | | | | | | Inspection .Fee(P.G.) | | | | Total(2) | | | | | Addl. Inspection Fee | | | | | | | | | Inspection Fee OTH | | | | ADMIN EXPENSES | | | | | Inspection Fee | | | | | | | | | (NEWMC) | | | | RMG Election | | | | | Inspection Fee(H.C.) | | | | Advertisement | | | | | Inspection Fee (Seats) | | | | Stationary | | | | | Elective Training Regist | | | | Telephone Postage | | | | | ration of Dig./Dip Fee | | | | Printing | | | | | for Complete | | | | Electricity and Water | | | | | Verification | | | | Legal/Professional | | | | | Recognition Fee for RTI | | | | Ch. | | | | | IMR Fee Migration Fee | | | | Hospitality Expenses | | | | | Eligibility Certificate | | | | Bank Charges (Own) | | | | | Fee Certificate of Good | | | | Bank Charges(GRT) | | | | | Standing Registration | | | | Insurance of Office | | | | | Fee Certificate of additi | | | | Sundries Charges | | | | | onal Qualification | | | | Audit Fee | | | | | | | | | Rent Rate and Taxes | | | | | Total(2) | | | | Membership to Other | | | | | | | | | Seminar and | | | | | | | | | Workshop | | | | | | | | | E-Governance Project | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | Total(1+2) | | | | Total (3) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | OTHER Receipts | | | | TRAVEL | | | | | Sale of Old Articles | | | | ALLOWANCE | | | | | Quarter Rent Sundries | | | | Secy. And Staff | | | | | Charges Sale of Tender | | | | Inspectors Foreign | | | | | Form | | | | Visit Conveyance Ch. | | | | | Building Rent Misc. | | | | Others (Commission, | | | | | Receipt | | | | Boards and Advisory | | | | | Sale of Publication | | | | Council) | | | | | Security Deposit | | | | | | | | | Fee for Other Regn/Cert. | | | | Total(4) | | | | | Total | | | | Total(1+2+3+4) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | RECOVERIES and | | | | ADVANCEFEE | | | | | REFUND | | | | ADJUSTMENT | | | | | TRAVEL | | | | Inspection Fee-UG | | | | | ALLOWANCE | | | | Registration Fee Cert. | | | | | Gen. Body Foreign Visit | | | | of Addl.Qiali Cert.of | | | | | Secy. and Staff Sub-Co | | | | Good Standing | | | | | mmittee Inspector | | | | Eligibility Cert. Fee | | | | | Others | | | | Inspection Fee-PG | | | | | Total(1) | | | | Total(1) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ FORM 27 (D) GRANT IN AID, OWN RESOURCES, BUILDING FUND WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH……… +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | RECEIPT | SCH | CURRENT | PREVIOUS| PAYMENT | SCH | CURRENT | PREVIOUS| | | | YEAR | YEAR | | | YEAR | YEAR | +=================================================+=======+==========+=========+=================================+=======+==========+=========+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | LOAN AND | | | | Other Payments | | | | | ADVANCE TO STAFF | | | | Loan and Advance | | | | | | | | | to Staff | | | | | House Building | | | | | | | | | Advance | | | | Car Advance House | | | | | Car advance Computer | | | | Building Advance | | | | | advance Festival | | | | Computer advance | | | | | advance Scooter | | | | Festival advance | | | | | advance Cycle advance | | | | Scooter advance | | | | | | | | | Cycle advance | | | | | Total(2) | | | | Total(1) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | Recoveries and | | | | Other Advances and | | | | | Adjustment – Adv. | | | | prepaid expenses | | | | | Pre-paid insurance | | | | | | | | | Sundries Charges | | | | Electric Charges | | | | | | | | | Sundries Chargers | | | | | Total(3) | | | | Total(2) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | Total(1+2+3) | | | | Total(1+2) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | TDS and LIC | | | | Refunds of Fee | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | TDS on Contractors | | | | Annual Insp. Fee | | | | | TDS on Salary LIC | | | | Inspection Fee | | | | | Premium | | | | Elective Training | | | | | Total | | | | 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 | | | | | | | | | Pension 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) | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | GRAND TOTAL | | | | 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.MARCH….. +-------------------------------------------------------------+-----------------+-----------------+ | 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 distribution | | | | Outstanding Pension as on March | | | +-------------------------------------------------------------+-----------------+-----------------+ | Total Expenditure(B) | | | +-------------------------------------------------------------+-----------------+-----------------+ | Excess/ (Deficit) Tr. To Pension fund A/c(A-B) | | | +-------------------------------------------------------------+-----------------+-----------------+ FORM 27 (H) STAFF PENSION FUND FROM 1ST APRIL...... TO 31ST MATCH..... +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | RECEIPT | SCH | CURRENT | PREVIOUS| PAYMENTS | SCH | CURRENT | PREVIOUS| | | | YEAR | YEAR | | | YEAR | YEAR | +=================================================+=======+==========+=========+=================================+=======+==========+=========+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | Opening Balance | | | | PENSION | | | | | As on 1stApril | | | | COMMUTATION | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | FRD’s WITH | | | | PENSION | | | | | BANK | | | | DISTRIBUTION | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | SAVING BANK | | | | TOTAL | | | | | A/C | | | | | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | TOTAL | | | | INCOME TAX | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | CONTRIBUTION | | | | TOTAL | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | TOTAL | | | | Bank Charges | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | INCOME TAX | | | | TOTAL | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | TOTAL | | | | Bank Charges | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | INTEREST | | | | Total | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | SAVING BANK | | | | CLOSING BAL. | | | | | A/C | | | | AS | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | FDR’S | | | | ON 31STMARCH | | | | | | | | | FDR’S WITH | | | | | | | | | BANK | | | | | | | | | SAVING BANK | | | | | | | | | A/C | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+ | TOTAL | | | | TOTAL | | | | +-------------------------------------------------+-------+----------+---------+---------------------------------+-------+----------+---------+