[tJjTI H—W* 3(i)] vtRf! F̂TI TT̂ m : 3TO1VIW MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION (Department of Food and Public Distribution) NOTIFICATION New-Delhi, the 8th November, 2010 G.S.R. 888(E).-In exercise of the powers conferred by sub-section (1) of section 38 read witffxlause (i) of sub-section (2) of section 50 of the Warehousing (Development and Regulation) Act, 2007 (37 of 2007), the Central Government, in consultation with the Comptroller and Auditor- General of India, hereby makes the following rules, namely:- 1 Short title and commencement.—(1) These rules may be called the Warehousing (Development and Regulatory Authority) Annual Statement of Accounts and Records Rules, 2010.
(2) They shall come into force on the'date of their publication in the Official Gazette.
2. Definitions. - (1) In these rules, unless the context otherwise requires —
(a) -'Act" means the Warehousing (Development and Regulation) Act, 2007 (37 of 2007);
(b)"Annexure" means Annexure appended to these rules; and
(c) "Form" means a Form appended to these rules.
(2) Words and expressions used herein but not defined shall have the meanings respectively assigned to them in the Act. 3 Annual statement of accounts and other relevant records.—At the expiration of a period of twelve months ending on 31sl March of every year, the Authority shall, with reference to that period, prepare a balance-sheet, an income and expenditure account and receipt and payment account in the following Forms, namely:
(a) Balance Sheet in Form "A";
(b) Income and Expenditure Account in Form "B" ;
(c) Receipt and Payment Account in Form "C" ; 4 Maintenance of accounts, etc.—The Authority shall preserve'the balance sheet income and expenditure account and receipt and payment account referred to in rule 3 for a minimum period of five years following the year to which they relate. 5 Authorised signatory.— The balance-sheet, income and expenditure account and receipt and payment account referred to in rule 3 shall be signed by the Accounts Officer, if any, of the Authority and for the purpose of authentication, be signed by the Chairperson and a member of the Authority. , THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FORM A (See rule 3) . , THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITYBALANCE SHEET AS ON31 ! l MARCH (Amount-Rs.) jCOR^S/CAPITALFUND AND LIABILITIES jScheduleiCurrent i JYear JCORPUS/CAPITAL FUND ji jRjBSERyESjVNP SURPLUS J2 IEARMARKED/ENDOWMENT FUNDS" ~~ J3 •iS^culRErJL^AN's A N D T Q R I O W I I ^ G S " ji"- aJN^ECURED LOANS ANryBORloWTNGS ~ "]F {DEFERRED CREDIT LIABILITIES J6 jCURRENT LIABILITIES AND PROVISIONS J7 TOTAL _ j A S S E T S ^ _ ™ "" j 'FIXED ASSETS _̂ ~ ~ """^ [ F 'INVESTMENTS-FROM' 5"" EARMARKED/ENDOWMENT FUNDS INVESTMENTS-OTHERS ~ ~ " |io CURRENT ASSETS, LOANS, ADVANCES~ETQ jl 1 MISCELLANEOUS EXPENDITURE (to the extent not written off or adjusted) :TOTAL''~ [ :SIC^inCANT ACCO'DTmNG POLICIES |24 "CONTINGENT LIABILITIES'AND NOTES ON ' 125 ACCOUNTS ! Previous Year 1 1 1 T ~ i • i [w\ u-^aro 3(i)] MTCtT ^ TH73 : 3raiWrq 33 FORM 'B' (See rule 3) •! '-.'/ THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD/YEAR ENDED ON 31S T MARCH, (Amount-Rs.) INCOME •Income from Sales/Services Schedule 12 'Grants/Subsidies J13 •Fees/Subscriptions Income from Investments (income on Investment from iEarmarked/ Endowment Funds transferred to Funds) Income from Royalty, Publication etc. Interest Earned Other Income ;Increase/(decrease) in stock of Finished goods and works-in-progress TOTAL(A) jEXPENDITURE Establishment expenses Other Administrative Expenses etc, Expenditure on Grants, Subsidies etc. ilnterest pepreciation (Net Total at the year-end - corresponding jto Schedule.8) iTOTAL (B) iBalance being excess of Income over Expenditure (A- ;B) Transfer to Special Reserve (Specify each) Transfer to /from General Reserve BALANCE BEINGSURPLUS/(DEFICIT) CARRIED ' TO CORPUS/CAPITAL FUND SIGNIFICANT ACCOUNTING POLICIES CONTINGENT LIABILITIES AND NOTES ON ' ACCOUNTS 14 15 16 17 18 19 20 21 22 23 24 25 Current Year Previous Year • i .1 ; . i 1 •S33G GI/10—5 34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31 S T MARCH, (Amount- Rs.) :SCHEI>iJiLE 1- CORPUS/CAPITAL FUND: ) • ' iBaiance as on 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 Current Year > „< ..... Previous , ; Year . • • • • • / (Amount- Rs.)
SCHEDULE 2 -RESERVES AND SURPLUS: iCurrentYear IPrevious Year
1. Capital Reserve: 1 As per last Account , Addition during the year 1 Less: Deductions during the year ( )
2. Revaluation Reserve: As per-fy'si Account Additieh during the vear 1. 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 i Less: Deductions during the year ( ) . ... TOTAL : ( ) ( ) j ( ) ( ) THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHE BALANCE SHEET AS ON 31 st MARCH,....
SCHEDULE 3- EARMARKED/ENPOREMENT FUNDS •, Opening balance of the funds Addition to the Funds : i. Donations/ grants ii. Income from investment made on account of funds iii. Other addition (specify nature) FUND- WISE BREAK UP Fun XX FUND WW TOTAL (a+b) (c ) Utilization/ Expenditure towards objective of funds
(i) Capital Expenditure i - Fixed Assets -Others Total
(ii) Revenue Expenditure • Salaries, Wages and allowances etc. .• Rent • Other Administrative expenses iTotal Fund YY Fund Z THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31STMARCH,
SCHEDULE 4- SECURED LOANS AND BORROWINGS^ 1 .Central Government
2. State Government (Specify)
3. Financial Institutions a. Term Loans b. Interest accrued and due
4.Banks
(a) Term Loans - Interest accrued and due
(b) Other Loans (specify) - Interest accrued and due Current Year
5. Other Institutions and Agencies
6.Debentures and Bonds
7.0thers (Specify) TOTAL Note: Amounts due within one year • THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHOR SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31S T MARCH,.. SCHEDULE_5- UNSECURED LOANS AND BORROWINGS:
1 .Centcal Government
2. State Government (Specify)
3. Financial Institutions
4.Banks
(a) Term Loans
(b) Other Loans (specify)
5. Othcr_Institutions and Agencies
6. Debentures and Bonds
7. Fixed Deposits
8. Others (Specify) TOTAL ~~ Note: Amounts due within one year Curre
SCHEDULE (^-DEFERRED CREDIT LIABILITIES: a) Acceptances secured by hypothecation of capital equipment and other assets b) Others jCu TOTAL Note: Amounts due within one year THE WAREHOUSING DEVELOPMENT AND REGULATORY AU SCHEDULES FORMING PART OF BALANCE SHEET AS 31 S T MARCH,
SCHEDULE 7- CURRENT LIABILITIES AND P R ^ ^ ^ S _ J C u i r e n t A. CURRENT " U A B Y U T T E S j
1. Acceptances . !
2. Sundry Creditors: a) For Goods 1 b) 'Others 1
3. Advances Received j
4. Interest accrued but not due on: •_ ___J a) Secured Loans/borrowings j b).Unsecured Loans/borrowings _ \_-•_•_•_•• _
5. Statutory Liabilities __- j a) Overdue - ' ..|:;:~ b) Others L=*
6. Other Current Liabilities j __ TOTAL (A)_ ' j B. PROVisiONS ~̂
1. For Taxation •
2. Gratuity
3. Superannuation/Pension
4. Accumulated Leave Encashment
5. Trade Warranties/Claims
6. Others (Specify) TOTAL-(B) _ TOTALJA+B) j THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31 S T MARCH,
SCHEDULE 8 - FIXED ASSETS [GROSS BLOCK DESCRIPTION iCost/valuation 'Additions iDeductions iAs at beginning jduring the ;during the .of the year [year iyear A. FIXED ASSETS: l.LAND: a) Freehold ] b) Leasehold j DEPRECIATION Cost/valuation >As at the On additio jat the year- [beginning : lend ;of the year during ithe yea
2. BUILDINGS • • ) ••) a) On freehold land b) On leasehold land • • ) c) Ownership flats/premises d) Superstructures on land not belonging to the entity •3. PLANT MACHINERY & EQUIPMENT
4. VEHICLES
15. FURNITURE, FIXTURES. ••)
6.0FFICE EQUIPMENT ••)
7.COMPUTERS/PERIPHERALS. ••) XILECTOICIN^TALLATIONS i 911B1IAWIOOKT 'lO.TUBlEWELLS & W. SUPPLY .OTHER FIXED ASSETS !(..••) (.-•••) TOtAL^CtJRMNT YEAR PREVIOUS YEAR J — . R CAPITAL WORK-IN- PROGRESS TOTAL 10-JL (....) !(....) (Note to be given as to cost of assets on the hire purchase b j ^ s j r ^ u ^ f i ^ ^ L ,' . . . / ,~y I - I ^ . THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHOR SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31S T MARCH,
SCHEDULE 9 - INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDS
1. In 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 - INVESTMENTS - OTHERS Current Year I. In Government Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6. Others (to be specified) TOTAL THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHEDULES FORMING PART OF BALANCE SHEET AS ON 3 1 S T MARCH,
SCHEDULE 11 -CURRENTAgggTS,LOANS,ADVANCES KTr~ A. CURRENT ASSETS: lCu rrent Ye
1. Inventories: a) Stores and Spares b) Loose Tools c) Stock-in-trade Finished Goods Work-in-progress Raw Materials
2. Sundry Debtors: . a L D E^L 0 u t s t a n c i i n § f o r a period exceeding six months brothers : " i*..^11 b a l a n c e s i n h a n d (including Cheqiies/draftslindlmprest)
4. Bank Balances: a) With Scheduled Banks: - On Current Accounts - On Deposit Accounts (includes margin money) - On Savings Accounts b) With non-Scheduled Banks: - On Current Accounts - On Deposit Accounts - On Savings Accounts
5. Post Office-Savings Accounts TOTAL (A) THE WAREHOUSING D E V E L O P M E N T AND REGULATO S C H E D U L E S FORMING PART OF BALANCE S H E E T AS ON 3 1 S T MARCH 'SCHEDULE 11 - CURRENT^ L Q A N S T A D V A N C E S ~ ETC~.Ycontd.) I T L O A ^ T D V A N C ^ S A N D ' O T H E R 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) Oil Capital Account b) Prepayments . c) Others _.
3. Income Accrued: '_ a) On Investments from Earmarked/Endowment Funds b) On investment- others c) On Loan s and Advances d) Others (includes income due unrealized-Rs )
4. Ciaims Receivable TOTAL (B) TOTAL (A + B) ENDED ON 31 s ' March, SCHEfaULi&l J - INCtiMF. FROM §ALEggj^VlCES I 'I Income from Sales a) Sale of Finished Gobcjs b) Sale of Raw Material c) Sale of Scrapes 21 Income from Services _____ a) Labour and prbtess]rig^CHal;geS b) Professional/Consultancy Services ___ c) Agency Commission and Brokera|e d)Maintenance services (Equipmerit/Pfoperty) e) Others (Specify) „ TOTAL ICurrent Year [«irn ii—ws 3(i)] vrrra "5̂ TTSTTPI : ararwi- 45 (Amount -Rs.)
SCHEDULE 13 - GRANTS/SUBSIDIES (Irrevocable Grants & Subsidies Received) 1) Central Government 2) State Government(s) 3) Government Agencies 4) Institutions/Welfare Bodies 5) International Organisations 6) Others (Specify) TOTAL Current Year • . Previous Year (Amount -Rs.)
SCHEDULE 14- FEES/SUBSCRIPTIONS 1) Entrance Fees
2. Annual Fees/Subscriptions Current Year Previous Year :r:::::::\:: 3) Seminar/Program Fees j ; 4) Consultancy Fees 5)"Others (Specify) . - • • • • • • • • • - TOTAL j j Note - Accounting Policies towards each item are to be disclosed. 46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] T H E W A R E H O U S I N G D E V E L O P M E N T AND R E G U L A T O R Y A U T H O R I T Y S C H E D U L E S F O R M I N G P A R T O F I N C O M E & E X P E N D I T U R E F O R T H E P E R I O D / Y E A R ENDED ON 3 1 s ' M A R C H , (Amount -Rs . ) •^SCHEDULE 15~- I N C O M E F R O M jlnvestment from jlnvestment - Others I N V E S T M E N T S _JEj^marked Fund | [(Income on Investment from |Current jPrevious jCurrent jPrevious Earmarked/Endowment Funds transferred to Year ;Year Year :Year Funds) ! i __ J '1) Interest _____ j __.| i a) On Government Securities ,!","•; c . ~ _ J : . " ' : . : ;:.••".'- b) Other Bonds/Debentures !•••••• [•••••• .!.-"••. :2)Dividends: ; _ {••::•.:. „ j ; : . ' ." : . ._ . !•••;•• a) On Shares I- [::::.: __..J::::.:: '<:.•":: ib) On Mutual Fund Securities j . !•••••• !•••••• !•••••• 3 ) R e n t s 1 y •••_____ !•••;•• 4)6triers (Specify) _______________ I;;.;:;• • : ; : "" ;:.::'.::.: JTOTAL" i " ;_• !•.•-.•.:; ; •;: •_,;: j : : . : : . : •• fTRANSFERREDTO \ I ' | ! EAJRMARKED/ENDOWMENT FUNDS i j ]
SCHEDULE 16 -INCOME FROM ROYALTY. PUBLICATION ETC. • 1) Income Form Royalty 2) Income from Publications 13) Others (specify) j T Q I A L (Amount- Rs.) Current (Previous Year Year [*UTT [|_T§VS 3(|)] vnTil *RT TT»m : sraiWT 47 THE WAREHOUSING DEVELOPMENT AND R E G U L A T O R Y AUTHORITY SCHEDULES FORMING PART OF INCOME &EXPENDITURE FOR T H E PERIOD/YEAR ENDED ON 31 s ' MARCH, (Amount - Rs.) Schedule 17-Interest Earned iCurrent Year ^Previous Year 1) On Term Deposits:- A a) With Schedule Banks ; | ~~ b) With Non-Schedule Banks [..,.. c) With Institutions j j d)' Other L TZ, 2) On saving Accounts: a) With Schedule Banks j . . . . . . ~ [ . 7 .~ b) With Non-Schedule Banks | T ~ ~ |„.„ c) Post office Savings Accounts ] j„„. d ) O t h e r s " ] . . . " . . . " " ""'...... 3) On loans: a) Employee/Staff j j b) Others [ I ..'.-
4.) Interest on Debtors and Other Receivable TOTAL [..'" ' ' ~ " ~^Z, ' 7~" Note : Tax deducted at source to be indicated ^ (Amount- Rs.) JCHEjDULE 18- OJHER INCOME ~~iCurrent Year~]Previous"Year 1) Profit on Sale/disposal of Assets: [..., ] . . . . a) Owned assets j j . . . b) Assets acquired out of grants, or received free of cost j . . . . '.... 2) Export Incentives realized ] . . . . 3) Fees for Miscellaneous Services j . . . . I.... 4) Miscellaneous Income ; j TOTAL"' T "~ 45 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(I)] THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHEDULES FORMING PART OF INCOME AND EXPENDITURE FOR THE PERIOD/YEAR ENDED ON 31s 'MARCH, (Amount- Rs.) ^SCHEDULE 19- INCREASE/(DECREASE) IN STOCK OF JFINISHED GOODS & WORK IN PROGRESS ia) Closing stock !- Finished Goods • Work- in- progress lb) Less: Opening Stock 1- Finished Goods 1- Work- in- progress tNJT'E^REASE/(I)ECJpASEl(a-b) Current Year :( ) i( ) !( ) Previous Year ( • • • • ) i( ) [( ) ISCHEDULE 20 - ESTABLISHMENT EXPENSES a) Salaries and Wages ib) Allowances and Bonus :cj Contribution to Provident Fund d) Contribution to Other Fund (specify) iej Staff Welfare Expenses jf) Expenses on Employees' Retirement and Terminal Benefits jg) Others ^pecify) FfOTAL (Amount- Rs.) jCurrent Year jprevious Year i ••••••• : x •••-•••• •..••";; i . . . : • • . : . " • - - i • — [«*m ii—wx 3(i)] vnxrl ^1 t m n : STOIWTOT 49 THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORTTY S C H E M E S FORMING PART OF INCOME AND EXPENDITURE FOR THE PERIOD/YEAR ENDED ON 31s1 March •'• (Amount- Rs.)
SCHEDULE 21- OTHER ADMINISTRATIVE EXPENSES ETC. a) Purchases b) Labour and Processing expenses c) Cartage and Carriage Inwards d) Electricity And Power_ e) Water Charges _ _ f) Insurance ___ g) Repairs and maintenance | h) Excise Duty i) Rent, Rates and Taxes j) Vehicles, Running and Maintenance Current Year Previous Year k) Postage, Telephone and Communication Charges I) Printing and Stationary 4 _ ml Travelling and Conveyance Expenses n) Expenses on Seminar/workshop o) Subscription Expenses p) Expenses on Fees q) Auditors Remuneration r) Hospitality Expenses _ s) Professional Charges _ _ t) Provision for Bad and Doubtful debts/Advances u) Irrevocable Balance Written-off v) Packing Charges w) Freight and Forwarding Expenses x) Distribution Expenses y) Advertisement and Publicity z) Others (specify) TOTAL ! __i 4330 GI/10—7 50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART H_SEC. 3(i)] T H E W A R E H O U S I N G D E V E L O P M E N T AND R E G U L A T O R Y AUTHORITY SCHEDULES F O R M I N G P A R T O F I N C O M E & EXPENDITURE FOR T H E PERIOD/YEAR ENDED ISCHEDULE 22 - E X P E N D I T U R E ON GRANTS, JCurrent SUBSIDIES ETC. ' Year ;a) Grants given to Institutions/Organisations b) Subsidies given to Institutions/oTganisations ~~[ T O T A L ~ i : - : : i - (Amount- Rs.) Previous Year ;Nj>ie_- Name of the Entities, their Activities along with the amount of Grants/Subsidies I r e "to" be disclosed (Amount-Rs.)
SCHEDULE 23 - I N T E R E S T ^Current Year C • ^ —>—-—___ , gs&L i^-urrent r e a r Previous Year a) On Fixed Loans b) On Other Loans (including Bank Charges) jC)Others. (specify) T O T A L T [•m II—ws 3(i)] qrw ^ Twra : 3raiwt 51 THE WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY SCHEDULES FORMING PART OF THE ACCOUNTS FOR THE PERIOD/YEAR ENDED ON 31s ' MARCH, SCHEDULES 24 - SIGNIFICANT ACCOUNTING POLICIES (Illustrative-)
1. ACCOUNTING CONVENTION The financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the accrual method The financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the accrual method of accounting
2.INVENTORY VALUATION
2.1 Stores and Spares (including machinery spares) are valued at cost.
2.2 Raw materials, semi-finished goods and finished goods are valued at lower of cost and net realizable value. The costs are based on weighted average cost. Cost of finished goods and semi-finished goods is determined by considering material, labour and related overheads.
3.INVESTMENTS
3.1 Investments classified as "long term investments are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such investments.
3.2. Investments classified as 'Current' are carried at lower of cost and fair value. Provisions for shortfall on the value of such investments is made for each invement considered individually and not on a global basis.
3.3. Cost includes acquisition expenses like brokerage, transfer stamps.
4. FIXED ASSETS
4.1. 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.'
4.2 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.
5.DEPRECIATION
5.1 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. 52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(0]
5.2 Ire respect of additions to/deductions from fixed assets during the year, depreciation is considered on pro-rata basis.
5.3 Assets costing Rs.5000 or less each are fully provided.
6. MISCELLANEOUS EXPENDITURE Deferred revenue expenditure is written off over a period of 5 years from the year it is incurred.
7. GOVERNMENT GRANTS/SUBSIDIES
7.1 Government grnts of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve.
7.2 Grants in respect of specific fixed assets acquired are shown as a deduction from the cost of the related assets.
7.3 Government grants/subsidy are accounted on realization basis. S.LEASE Lease rentals are expenses with reference to lease terms.
9. RETIREMENT BENEFITS
1. Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation.
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. Form ' C (See rule 3) THE WAREHOUSING DEVELOPMENT AND REGULATORY AU RECEIPTS AND PAYMENTS FOR THE PERIODA'EAR ENDED ON 31s1 MAR (Aniount-Rs.) RECEIPTS Current Year I. Opening Balances Previous jPAYMENTS Year j |I. Expenses a)Cash in hand j . . . ... ta) Establishment Expenses (Corresponding to Schedule 20) b) Bank Balances ;b) Administrative Expenses [(corresponding to Schedule 21) i) In current accounts !... ... III. Payments made against funds for variou ii) In deposit accounts ... ... '(Name of the fund or project should be shown I :the particulars of payments made for each proj iii) Savings accounts j . . . ;... !lll. Investments and deposits made II. Grants Received a) From Govt, of India j . . . j . . . b) From State Govl.(s) c) From other sources (details) (Grants for capital &'revenue expenditure to be shown separately) i a) Out of Earmarked/Endowment funds b) Out of Own Funds (Investments- Others) IV. Expenditure on Fixed Assets and Capit Progress a) Purchase of Fixed Assets b) Expenditure on Capital Work-in-Progress / III. Income on Investments from a) Earmarked/Endowment Funds b) Own Funds (Other Investment) IV. Interest Received a) On Bank deposits b) Loans, Advances etc. V. Other Income (Specify) VI. Amount Borrowed VII. Any other receipts (give details TOTAL V. Refund of surplus money/Lo •a) To the Government of India b) To the State Government Jc) To other providers of funds ;VI. Finance Charges (Interest) VII. Other Payments (Specify) VIII. Closing Balances a) Cash in hand b) Bank Balances i)In current accounts ii) In deposit accounts iii) Savings accounts TOTAL < /