TaxTMI 
TaxTMI 
Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the Act; e) "investor" means any person, who has invested money in shares or debentures, bond or deposits under a scheme or plan of a company registered under the Act; f) 'Schedule' means the Schedule to the Form annexed to these rules; g) "year" means the financial year beginning on 1st April and ending on 31st March of the year immediately following. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings assigned to them in the Act. 3. Forms of Financial Statements.-(1) The Authority shall maintain its accounts in the Form of financial statements annexed to these rules. (2) The Authority shall follow the instructions and accounting principles for maintaining the financial statements issued or laid down by the Central Government from time to time. (3) The financial statements shall give a true and fair view of the State of affairs of the Authority and shall comply with the Accounting Standards notified under section 133 of the Act. 4. Incurring of Expenditure by the Authority.-The officer of the Authority incurring or authorising expenditure from the Fund shall follow the Standards of financial propriety and t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt Funds of Authority IX Investments - Others X Current Assets, Loans and Advances XI Miscellaneous Expenditure (to the extent not written off or adjusted) TOTAL Significant Accounting Policies XXII Contingent Liabilities and Notes on Accounts XXIII Investor Education and Protection Fund Authority CHAIRPERSON CEO Place: Delhi Date RECEIPT AND PAYMENT FOR THE PERIOD/YEAR ENDED___________ [see rule 5] (Amount - Rs) RECEIPTS Current Year Previous Year PAYMENTS Current Year Previous Year I. Opening Balances 1. Expenses (a) Cash in Hand (b) Bank Balance (a) Establishment expenses (corresponding to Sch. XVI II (i) In Current Accounts (b) Administrative Expenses (Corresponding to Sch. XIX) (ii) In Deposit Accounts II. Payment made against funds for various projects (iii) Saving Accounts II. Grants Received (Name of the fund or project should be shown along with the particulars of payment made for each project (d) From Government of India (e) From State Government (f) From Other Sources (Details) (Grants for Capital and Revenue Expenditure to be shown separately) III. investments and Deposits Made a) Out of Earmarked /Endowment funds ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....SCHEDULE - II RESERVES AND SURPLUS (Amount - Rs.) Current Year Previous Year 1. Capital Reserve (i) As per last Account (ii) Addition during the year (iii) Less: Deductions during the year 2. Revaluation Reserve (i) As per last Account (ii) Addition during the year (iii) Less: Deductions during the year 3. Special Reserves (i) As per last Account (ii) Addition during the year (iii) Less: Deductions during the year 4. General Reserve (i) As per last Account (ii) Addition during the year (iii) Less: Deductions during the year TOTAL SCHEDULE - III EARMARKED/ENDOWMENT FUNDS Notes (1) Disclosures 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 - IV SECURED LOANS AND BORROWINGS (Amount Rs.) Current Year Previous Year 1. Central Government 2. State Government (Specify) 3. Financial Institutions a) Terms Loans b) 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 A....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Accounts (incl. margin money) - On Savings Accounts 5. Post Office - Savings Accounts TOTAL (A) B LOANS, ADVANCES AND OTHER ASSETS 1. Loans to : a) Staff b) Other Entities engaged in activities/ objectives similar to that of the Entity c) Other (specify) 2. Advances and other amount recoverable in cash or in kind or for value to be received: a) On Capital Account b) Prepayments c) Others 3. Income Accrued a) On Investments from Earmarked/ Endowment Fund b) On Investments-others c) On Loans and Advances d) Others (includes income due unrealized Rs....) 4. Claims Receivable TOTAL (B) TOTAL (A+B) SCHEDULES FORMING PART OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31STMarch 20….. SCHEDULE XII INCOME FROM SALES/ SERVICES Amount (Rs) Current Year Previous Year Income from sales Income from services SCHEDULE XIII GRANTS/SUBSIDIES (Irrevocable Grants & Subsidies Received) (Amount-Rs.) Current Year Previous Year 1) Central Government 2) State Government(s) 3) Government Agencies 4) Institutions/Welfare Bodies 5) International Organisations 6) Others (Specifiy) TOTAL SCHEDULE - XIV FEES/SUBSCRIPTIONS (Amount-Rs.) Current Year Previous Y....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Telephone and Communication Charges l) Printing and Stationery m) Travelling and Conveyance Expenses n) Expenses on Seminar/Workshops o) Subscription Expenses p) Expenses of Fee q) Auditors Remuneration/Legal Fee r) Hospitality Expenses s) Professional Charges t) Provision for Bad and Doubtful Debts/Advances u) Irrecoverable Balances return off v) Packing Charges w) Freight and Forwarding Expenses x) Distribution Expenses y) Advertisement and Publicity z) Others (to be specified) TOTAL SCHEDULE - XXII EXPENDITURE ON GRANTS, SUBSIDIES ETC. (Amount - Rs.) Current Year Previous Year a) Grants given to Institutions/Organisations b) 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 - XXIII INTEREST (Amount - Rs.) Current Year Previous Year (a) On Fixed Loans (b) On Other Loans (including Bank Charges) (c) Others (specify) TOTAL SCHEDULE - XXIV DEPRECIATION (TOTAL AT THE YEAR END) (Amount - Rs.) Current Year Previous Year (a) On Fixed ASSETS (b) On Movable Assets (c) Others (specify) T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the related assets. 7.3 Government grants/subsidy are accounted on realization basis. 8. FOREIGN CURRENCY TRANSACTIONS 8.1 Transactions denominated in foreign currency are accounted at the exchange rate prevailing at the date of the transaction. 8.2 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 related to fixed assets, and in other cases is considered to revenue. 9. LEASE Lease rentals are expensed with reference to lease terms. 10. RETIREMENT BENEFITS 10.1 Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation. 10.2 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 - XXVI CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS (Illustrative) 1. CONTINGENT LIABILITIES 1.1 Claims against the Entity not acknowledged as debts - Rs.______________ (Previous year Rs.___________) 1.2 In respect of: - Bank guarantees....