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    <title>RECEIPT AND PAYMENT ACCOUNTS FOR THE PERIOD/YEAR ENDED- Form of Annual Statement of Accounts</title>
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    <description>Prescribes Form C as the mandatory format for annual Receipt and Payment Accounts, requiring separate disclosure of opening and closing cash and bank balances, itemised receipts (grants, investment income, interest, borrowings, other receipts) and payments (establishment and administrative expenses, finance charges, investments, fixed asset and capital work-in-progress expenditure, refunds), and fund- or project-wise detailing that distinguishes earmarked/endowment funds from own funds.</description>
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      <description>Prescribes Form C as the mandatory format for annual Receipt and Payment Accounts, requiring separate disclosure of opening and closing cash and bank balances, itemised receipts (grants, investment income, interest, borrowings, other receipts) and payments (establishment and administrative expenses, finance charges, investments, fixed asset and capital work-in-progress expenditure, refunds), and fund- or project-wise detailing that distinguishes earmarked/endowment funds from own funds.</description>
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