TaxTMI 
TaxTMI 
Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018
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....d Protection Fund established under sub-section (1) of section 125 of 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 incurri....
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.... Secured Loans and Borrowings IV Unsecured Loans and Borrowings V Deferred Credit Liabilities VI Current Liabilities and Provisions VII TOTAL ASSETS Fixed Assets VIII Investments - From Earmarked/Endowment 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 ....
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.... VII. Any other receipts (give details) a) Cash in Hand b) Bank Balances (i) In Current Accounts (ii) In Deposit Accounts (iii) Savings Accounts TOTAL TOTAL Investor Education and Protection Fund Authority CHAIRPERSON CEO Place: Delhi Date: INCOME AND EXPENDITURE ACCOUNTS FOR THE PERIOD/YEAR ENDED___________ [see rule 5] (Amount - Rs) INCOME Schedule Current Year Previous Year Income from sales/services XII Grants/Subsidies XIII Fees/Subscriptions XIV Income from Investments (Income on invest, from earmarked/endow funds transferred to funds). XV Income from Royalty, Publications etc. XVI Interest Earned XVII Other....
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.... (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 Agencies &nb....
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.... 4. Accumulated Leave Encashment 5. Trade Warranties/Claims 6. Others (specify) TOTAL (B) TOTAL (A+B) SCHEDULE - VIII FIXED ASSET (Amount - Rs.) SCHEDULE - IX INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDS (Amount - Rs.) Current Year Previous Year 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 - X INVESTMENTS - OTHERS (Amount - Rs.) Current Year Previous Year 1. In Government Securities &nb....
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....p; 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.) Cu....
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.... Current Year Previous Year 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 Other Receivables TOTAL Note - Tax deducted at source to be indicated SCHEDULE - XVIII OTHER INCOME (Amount-Rs.) Current Year Previous Year 1) Profit on Sale/disposal of Assets: a) Owned assets b) Assets acquired out of grants, or received free of cost 2) Fees for Miscellaneous Services 3) Miscellaneous Income TOTAL SCHEDULE- XIX INCREA....
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....; h) GST i) Rent, Rates and Taxes j) Vehicles Running, Maintenance or Hiring charges k) Postage, 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 ....
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.... 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) TOTAL SCHEDULE FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 20...... SCHEDULE - XXV 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 of accounting. 2. INVESTMENTS 2.1 Investments classified as "long term investments" are carried at cost. Provision for declin....
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.... 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 given by/on behalf of the Entity -Rs.__________(Previous year Rs._____________). - Letters of Credit opened by Bank on behalf of the Entity -Rs.________(Previous year Rs._________). - Bills discounted with banks Rs.________(Previous year Rs.________). 1.3 Disputed demands in respect of: 1.4 In respect claims from parties for non-execution of orders, but contested by the Entity - Rs.__....
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.... i) Capital Expenditure - Fixed Assets - Others Total ii) Revenue Expenditure Salaries, Wages and allowances etc. Rent Other Administrative Expenses Total TOTAL (c) NET BALANCE AS AT THE YEAR-END (a+b-c) Fund (Amount Rs.) Totals Break up Fund Current Previous Year Year 27 Document 2 [ à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 31 6. Others (specify) TOTAL (B) TOTAL (A+B) GROSS BLOCK SCHEDULE - VIII FIXED ASSET DEPRECIATION (Amount Rs.) NET BLOCK description cost/valuation as addi- dedu cost as S duri tot as at as at tion at ng al the at beginning S ctions /valuation the the up current the of during ht the begin year to pre- on deduction the /adjust yea during the year- vious year Rs. the r ning the yea end year men en year Rs. г year rs. ts d of end duri rs. t....