All Schedules to Balance Sheet shall form part of Account.
Form B [See rule 3 (1)] Unique Identification Authority of India Income and Expenditure Account for the year ended at 31st March 20__ (Amount in ₹) Schedule Current Year Previous Year
(1) (2) (3) (4) (5) INCOME
1. Income from Services 12
2. Grants/Subsidies 13
3. Fees/Subscriptions 14
4. Income from Investments (Income on Invest, from earmarked/endowment Funds transferred to Funds) 15
5. Income from Royalty, Publications etc 16
6. Interest Earned 17
7. Other Income 18 Increase/(decrease) in stock of Finished goods and works-in-progress 19 Total (A) EXPENDITURE
1. Establishment Expenses 20
2. Other Administrative Expenses etc. 21
3. Operational Expenses 22
4. Expenditure on Grants, Subsidies etc. 23
5. Interest 24
6. Depreciation (Net Total at the year-end - corresponding to Schedule 8) TOTAL (B) Balance being excess of Income over Expenditure (A-B) Transfer to Special Reserve (Specify each) Transfer to / from General Reserve BALANCE BEING SURPLUS/(DEFICIT)CARRIEDTO CORPUS/ CAPITAL FUND Significant Accounting Policies 25 Contingent Liabilities and Notes on Accounts 26 Note : - All Schedules to Income and Expenditure Account shall form part of Account.
Form C [See rule 3 (1)] Unique Identification Authority of India Receipt and Payment Account for the year ended at 31st March 20__ (Amount in ₹) Current Year Previous Year
(1) (2) (3) (4) RECEIPTS
1. Opening Balances a. Cash in Hand b. Bank Balance i. In Current Accounts ii. In Deposit Accounts iii. Saving Accounts
2. Grants/ Subsidies Received a. From Government of India i. Grants-in-aid: General ii. Grants-in-aid: Salaries iii. Grants-in-aid: Capital b. From State Government c. From Other Sources (Details) (Grants for Capital and Revenue Expenditure to be shown separately)
3. Income from Services
4. Income from Investment a. Earmarked/Endowment Funds b. Own Funds (Other investments)
5. Interest Received a. On Bank deposits b. Loans, advances etc.
c. Others
6. Other Income (Specify)
7. Amount Borrowed
8. Other receipts (give details) a. NPS b. Leave Salary Pension Contribution c. Security/ Earnest money deposit d. Refund of advances i. HBA ii. Car Advance iii. Motor Cycle/Scooter Advance iv. Computer Advance v. Other Advances e. Income Tax f. Service Tax g. Miscellaneous Receipts TOTAL PAYMENTS
1. Establishment expenses (corresponding to Schedule 18)
2. Other Administrative Expenses (Corresponding to Schedule 19)
3. Operational Expenses (Corresponding to Schedule 22)
4. Payment made against funds for various projects (Name of the fund or project should be shown along with the particulars of payment made for each project
5. Investments and Deposits Made a. Out of Earmarked /Endowment funds b. Out of own Funds (Investment-others)
6. Expenditure on Fixed Assets & Capital Work-in- Progress a. Purchase of fixed Assets b. Expenditure on Capital Work-in-progress
7. Refund of surplus money/Loans a. To the Government of India b. To the State Government c. To other providers of funds
8. Finance Charges (Interest)
9. Other Payments (Specify) a. NPS b. Leave Salary Pension Contribution c. Security/ Earnest money deposit d. Advances i. HBA ii. Car Advance iii. Motor Cycle/Scooter Advance iv. Computer Advance v. Other Advances e. Income Tax f. Service Tax g. Miscellaneous Payments
10. Closing Balances a. Cash in Hand b. Bank Balances i. In Current Accounts ii. In Deposit Accounts iii. Savings Accounts TOTAL
SCHEDULE 1 [See Form A] Unique Identification Authority of India Corpus/Capital Fund Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) Balance as at the beginning of the year Add: Contributions towards Corpus / Capital Fund Add/ (Deduct) : Balance of net income/(expenditure) transferred from the Income and Expenditure Account Balance As At The Year - End
SCHEDULE 2 [See Form A] Unique Identification Authority of India Reserves and Surplus Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Capital Reserve As per last Account Addition during the year Less : Deductions during the year
2. Revaluation Reserve As per last Account Addition during the year Less : Deductions during the year
3. Special Reserves As per last Account Addition during the year Less : Deductions during the year
4. General Reserve As per last Account Addition during the year Less : Deductions during the year Total
SCHEDULE 3 [See Form A] Unique Identification Authority of India Earmarked/Endowment Funds Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Fund-Wise Break Up Total Fund WW Fund XX Fund YY Fund ZZ Current Year Previous Year
(1) (2) (3) (4) (5) (6) (7) (8)
1. Opening balance of the funds
2. Additions to the Funds a. Donations/grants b. Income from Investments made on account of funds c. Other additions (specify nature) Total (1+2)
3. Utilization/Expenditure towards objectives of funds a. Capital Expenditure i. Fixed Assets ii. Others Total b. Revenue Expenditure i. Salaries, Wages and allowance etc ii. Rent iii. Other Administrative expenses TOTAL Total (3) Net Balance as at the Year-end (1 + 2-3) Notes 1) Disclosure shall be made under relevant heads based on conditions attaching to the grants.
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.
SCHEDULE 4 [See Form A] Unique Identification Authority of India Secured Loans and Borrowings Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Central Government
2. State Government (Specify)
3. Financial Institutions a. Term Loans Interest accrued and due
4. Banks:
a. Term Loans Interest accrued and due b. Other Loans (specify) Interest accrued and due
5. Other Institutions and Agencies
6. Debentures and Bonds
7. Others (Specify) Total Note: Amount due within one year
SCHEDULE 5 [See Form A] Unique Identification Authority of India Unsecured Loans and Borrowings Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Central Government
2. State Government (Specify)
3. Financial Institutions a. Term Loans Interest accrued and due
4. Banks:
b. Term Loans Interest accrued and due c. Other Loans (specify) Interest accrued and due
5. Other Institutions and Agencies
6. Debentures and Bonds
7. Fixed Deposits
8. Others (Specify) Total Note: Amount due within one year
SCHEDULE 6 [See Form A] Unique Identification Authority of India Deferred Credit Liabilities Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Acceptances secured by hypothecation of capital equipment and other assets
2. Others Total Note: Amount due within one year
SCHEDULE 7 [See Form A] Unique Identification Authority of India Current Liabilities and Provisions Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4) Current Liabilities
1. Acceptances
2. Sundry Creditors a. For Goods b. Others
3. Advances Received
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 Total (A) Provisions
1. For Taxation
2. Gratuity
3. Superannuation/Pension contribution
4. Accumulated Leave Encashment
5. Trade Warranties/Claims
6. Leave salary payable
7. Others (Specify) Total (B) Total (A+B)
SCHEDULE 8 [See Form A] Unique Identification Authority of India Fixed Assets Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Gross Block Depreciation Net Block Particulars Cost/ valua tion as at begin ning of the year Addit ions durin g the year Dedu ction s durin g the year Cost/ valua tion at the yearend As at the begin ning of the year On Addi tions durin g the year On Dedu ction s durin g the year Tota l up to the Year -end As at the Curr ent yearend As at the Previ ous yearend
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Fixed Assets
1. Land a. Freehold b. Leasehold
2. Office Buildings and Data Centre:
a. On Freehold Land b. On Leasehold Land c. Ownership Flats/ Premises d. Superstructur es on Land not belonging to the entity
3. Plant Machinery & Equipment a. Technology infrastructure b. UBCC Infrastructure c. Information Technology
4. Vehicles
5. Furniture and Fixtures
6. Office Equipment
7. Computer/Perip herals
8. Electric Installations
9. Library Books
10. Other fixed assets Total of current year Previous year Capital workin progress TOTAL (Note to be given as to cost of assets on hire purchase basis included above)
SCHEDULE 9 [See Form A] Unique Identification Authority of India Investments from Earmarked/Endowment Funds Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Government Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6. Others (to be specified) TOTAL
SCHEDULE 10 [See Form A] Unique Identification Authority of India Investments - Others Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Government Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6. Others (to be specified) TOTAL
SCHEDULE 11 [See Form A] Unique Identification Authority of India Current Assets, Loans Advances etc Forming part of Balance Sheet as at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4) A. Current Assets
1. Inventories a. Stores and Spares b. Loose Tools c. Stock-in-trade i. Finished Goods ii. Work-in-progress iii. Raw Materials
2. Sundry Debtors a. Debts Outstanding for a period exceeding six months b. Others
3. Cash in hand (including cheques/drafts and imprest)
4. Bank Balances a. With Scheduled Banks i. On Current Accounts ii. On Deposit Accounts(includes margin money) iii. On Savings Accounts b. With non-scheduled Banks i. On Current Accounts ii. On Deposit Accounts iii. On Savings Accounts
5. Post Office-Savings Accounts
6. Others Total (A) B. LOANS,ADVANCESAND OTHER ASSETS
1. Loans a. Staff b. Other Entities engaged in activities/objectives similar to that of the Entity c. Other (specify)
2. Advances and other amounts recoverable in cash or in kind or for value to be received a. On Capital Account b. Prepayments c. Security Deposits d. Others
3. Income Accrued a. On Investments from Earmarked/Endowment Funds b. On Investments - Others c. On Loans and Advances d. Others (includes income due unrealized- Rs.......)
4. Claims Receivable TOTAL (B) TOTAL (A+B)
SCHEDULE 12 [See Form B] Unique Identification Authority of India Income from Services Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Authentication services
2. Enrolment services
3. Others (Specify) TOTAL
SCHEDULE 13 [See Form B] Unique Identification Authority of India Grants/Subsidies (Irrevocable Grants & Subsidies Received) Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Central Government
2. State Governments(s)
3. Government Agencies
4. Institutions/Welfare Bodies
5. International Organisations
6. Others (Specify) TOTAL
SCHEDULE 14 [See Form B] Unique Identification Authority of India Fees/Subscriptions Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Entrance Fee
2. Annual Fee/Subscription
3. Seminar/Program Fee
4. Professional/Consultancy Services
5. License Fee
6. Others (Specify) TOTAL
SCHEDULE 15 [See Form B] Unique Identification Authority of India Income from Investments (Income on Invest from Earmarked/Endowment Funds transferred to Funds) Forming part of Income and Expenditure Account for the year ended at31st March 20___ (Amount in ₹) Particulars Investment from Earmarked Fund Investment - Others Current Year Previous Year Current Year Previous Year
(1) (2) (3) (4) (5) (6)
1. Interest a. On Govt. Securities b. Other Bonds/Debentures c. Others
2. Dividends:
a. On Shares b. On Mutual Funds Securities c. Others (Specify) Total Transferred to Earmarked/ Endowment Funds
SCHEDULE 16 [See Form B] Unique Identification Authority of India Income from Royalty, Publications etc Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Income from Royalty
2. Income from Publications
3. Others (specify) TOTAL
SCHEDULE 17 [See Form B] Unique Identification Authority of India Interest Earned Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. On Term Deposits a. With Scheduled Banks b. With Non-Scheduled Banks c. With Institutions d. Others
2. On Savings Accounts a. With Scheduled Banks b. With Non-Scheduled Banks c. Post Office Savings Accounts d. Others
3. On Loans a. Employees/Staff b. Others
4. Interest on Debtors and Others Receivables TOTAL Note - Tax deducted at source to be indicated
SCHEDULE 18 [See Form B] Unique Identification Authority of India Other Income Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Profit on Sale/disposal of Assets:
a. Owned assets b. Assets acquired out of grants, or received free of cost
2. Liquidated damages, penalty realized
3. Fees for Miscellaneous Services
4. Rent
5. Miscellaneous Income TOTAL
SCHEDULE 19 [See Form B] Unique Identification Authority of India Increase/(decrease) in Stock of Finished Goods and work-in-progress Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Closing Stock a. Finished Goods b. Work-in-progress
2. Less Opening Stock a. Finished Goods b. Work-in-progress Net Increase/(Decrease) [1-2]
SCHEDULE 20 [See Form B] Unique Identification Authority of India Establishment Expenses Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Salaries and Wages
2. Overtime Allowance
3. Allowances and Bonus
4. Medical Treatment
5. Tuition fee reimbursement
6. Domestic Travel Expenses
7. Foreign Travel Expenses
8. Contribution to NPS
9. Contribution to Gratuity Fund
10. Leave Salary Pension Contribution
11. Expenses on Employees' Retirement and Terminal Benefits
12. Contribution to Other Fund (specify)
13. Staff Welfare Expenses
14. Other (Specify) TOTAL
SCHEDULE 21 [See Form B] Unique Identification Authority of India Other Administrative Expenses etc.
Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Purchase
2. Labour and Processing Expenses
3. Cartage and Carriage Inwards
4. Electricity and Power
5. Water Charges
6. Insurance
7. Repairs and Maintenance
8. Excise Duty
9. Rent, Rates and Taxes
10. Vehicles Running and Maintenance
11. Postage, Telephone and Communication Charges
12. Printing and Stationary
13. Travelling and Conveyance Expenses
14. Expenses on Seminar/Workshops
15. Subscription Expenses
16. Expenses on Fees
17. Auditors Remuneration
18. Hospitality Expenses
19. Professional Charges
20. Books and Periodicals
21. Recruitment Expenses
22. Provision for Bad and Doubtful Debts/Advances
23. Irrecoverable Balances Written-off
24. Packing Charges
25. Freight and Forwarding Expenses
26. Distribution Expenses
27. Advertisement and Publicity
28. Legal Charges
29. Payment to Contractual Staff (MTOs, Office Boys, etc.)
30. Others (specify) TOTAL
SCHEDULE 22 [See Form B] Unique Identification Authority of India Operational Expenses Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Enrollment, Authentication and Updation a. Assistance to Registrars b. Quality Controls (Pre-ABIS) c. Advertisement and Publicity d. Other Charges
2. Technology Operations a. Office Expenses b. Rent, Rates & Taxes c. Professional Services/Managed Service Provider Cost
3. Logistics and Other Communication a. Printing Cost b. Dispatch Cost c. TFN/Contact Centre Cost d. Grievance Handling Operators e. Other Charges
4. Aadhaar Enabled Applications a. ICT Assistance to States/UTs b. Micro ATM Assistance c. Development of Aadhaar based Applications d. AEA/ State Resource Person e. Other Charges
5. Other Support Operations a. D. M. S.
b. D. M. S. - QC c. GRCP d. Training & Testing/ Certification
6. UBCC Operations a. OE b. OAE c. Grants in Aid
7. Physical Security a. Salaries b. Office Expenses c. Rent, Rates & Taxes d. Other Charges
8. Information Technology a. Office Expenses b. Rent, Rates & Taxes c. Professional Services (PMU, TSU, Other Contracts) d. Other Expenses
9. North Eastern Areas (UIDAI) a. Logistics and Other Communication b. Other Charges TOTAL
SCHEDULE 23 [See Form B] Unique Identification Authority of India Expenditure On Grants, Subsidies etc Forming part of Income and Expenditure Account for the year ended at 31st March 20____ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Grants given to Institutions/Organisations
2. Subsidies given to Institutions/Organisations TOTAL Note - Name of the Entities, their Activities along with the amount of Grants/Subsidies are to be disclosed
SCHEDULE 24 [See Form B] Unique Identification Authority of India Interest Forming part of Income and Expenditure Account for the year ended at 31st March 20___ (Amount in ₹) Particulars Current Year Previous Year
(1) (2) (3) (4)
1. Interest a. On Fixed Loans b. On Other Loans (including Bank Charges) c. Others (specify)
2. Bank Charges TOTAL
SCHEDULE 25 [See Form A and Form B] Unique Identification Authority of India Significant Accounting Policies (Illustrative) Forming part of Accounts for the year ended at 31st March 20___
1. ACCOUNTING CONVENTION The financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the accrual method of accounting.
2. INVESTMENTS
2.1. Investments classified as "long term investments" are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such .investments.
2.2. Investments classified as "Current" are carried at lower of cost and fair value. Provision for shortfall on the value of such investments is made for each investment considered individually and not on a global basis.
2.3. Cost includes acquisition expenses like brokerage, transfer stamps.
3. FIXED ASSETS
3.1. Fixed Assets are stated at cost of acquisition inclusive of inward freight duties and taxes and incidental and direct expenses related to acquisition. In respect of projects involving construction, related pre-operational expenses (including interest on loans for specific project prior to its completion), form part of the value of the assets capitalized.
3.2. Fixed Assets received by way of non-monetary grants, (other than towards the Corpus Fund), are capitalized at values stated, by corresponding credit to Capital Reserve.
4. DEPRECIATION
4.1. Depreciation is provided on straight-line method as per rates specified in the Income-tax, Act, 1961 except depreciation on cost adjustments arising on account of conversion of foreign currency liabilities for acquisition of fixed assets, which is amortized over the residual life of the respective assets.
4.2 In respect of additions to/deductions from fixed assets during the year, depreciation is considered on pro-rata basis.
4.3 Assets costing L 5,000 or less each are fully provided.
2. MISCELLANEOUS EXPENDITURE Deferred revenue expenditure is written off over a period of 5 years from the year it is incurred.
3. GOVERNMENT GRANTS/SUBSIDIES
6.1. Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve.
6.2. Grants in respect of specific fixed assets acquired are shown as a deduction from the cost of the related assets.
6.3. Government grants/subsidy are accounted on realization basis.
7. FOREIGN CURRENCY TRANSACTIONS
7.1. Transactions denominated in foreign currency are accounted at the exchange rate prevailing at the date of the transaction.
7.2. Current assets, foreign currency loans and current liabilities are converted at the exchange rate prevailing as at the year end and the resultant gain/loss is adjusted to cost of fixed assets, if the foreign currency liability relates to fixed assets, and in other cases is considered to revenue.
8. LEASE Lease rentals are expensed with reference to lease terms.
9. RETIREMENT BENEFITS
9.1 Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation.
9.2. Provision for accumulated leave encashment benefit to the employees is accrued and computed on the assumption that employees are entitled to receive the benefit as at each year end.
SCHEDULE 26 [See Form A and Form B] Unique Identification Authority of India Contingent Liabilities And Notes On Accounts (Illustrative) Forming part of Accounts for the year ended at 31st March 20___
1. CONTINGENT LIABILITIES
1.1Claims against the Entity not acknowledged as debts - ₹________(Previous year ₹ _______).
1.2 In respect of:
- Bank guarantees given by/on behalf of the Entity ₹ ______ (Previous year ₹ ______).
- Letters of Credit opened by Bank on behalf of the Entity ₹ _____ (Previous year ₹_______).
- Bills discounted with banks ₹_________ (Previous year ₹ ________)
1.3 Disputed demands in respect of:
- Income-tax ₹_____________(Previous year ₹ __________).
- Service-tax ₹ _____________(Previous year ₹ __________).
- Municipal Taxes ₹ _________(Previous year ₹ __________).
1.4 In respect of claims from parties for non-execution of orders, but contested by the Entity ₹ ______________ (Previous year ₹ _________).
2. CAPITAL COMMITMENTS Estimated value of contracts remaining to be executed on capital account and not provided for (net of advances) ₹ __________ (Previous year ₹ __________)
3. LEASE OBLIGATIONS Future obligations for rentals under finance lease arrangements for plant and machinery amount to ₹ ___________ (Previous year ₹ _________).
4. CURRENT ASSETS, LOANS AND ADVANCES In the opinion of the Management, the current assets, loans and advances have a value on realization in the ordinary course of business, equal at least to the aggregate amount shown in the Balance Sheet.
5. TAXATION In view of there being no taxable income under Income-tax Act 1961, no provision for Income tax has been considerably necessary.
6. FOREIGN CURRENCY TRANSACTIONS Transactions in foreign currencies are accounted at the prevailing exchange rates at the date of transactions.
7. REMUNERATION TO AUDITORS As Auditors - Taxation matters - For Management services - For certification - Others
8. Corresponding figures for the previous year have been regrouped/ rearranged, wherever necessary.
9. Schedules 1 to 26 are annexed to, and form an integral part of the Balance Sheet as at 31st March..………., the Income and Expenditure Account and the Receipts and Payments Account for the year ended on that date.