Investments from earmarked funds require category-wise disclosure in annual accounts under CCI Form of Annual Statement Rules. Schedule-IX under the CCI (Form of Annual Statement of Accounts) Rules, 2009 requires itemised disclosure of Investments from Earmarked / Endowment Funds by category (government securities; other approved securities; shares; debentures and bonds; subsidiaries and joint ventures; others) with amounts shown for the current and previous year in the prescribed annual statement of accounts.
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Provisions expressly mentioned in the judgment/order text.
Investments from earmarked funds require category-wise disclosure in annual accounts under CCI Form of Annual Statement Rules.
Schedule-IX under the CCI (Form of Annual Statement of Accounts) Rules, 2009 requires itemised disclosure of Investments from Earmarked / Endowment Funds by category (government securities; other approved securities; shares; debentures and bonds; subsidiaries and joint ventures; others) with amounts shown for the current and previous year in the prescribed annual statement of accounts.
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