TaxTMI 
TaxTMI 
TaxTMI 
FORM OF FINANCIAL STATEMENTS
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....und 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 Mad....
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....r Establishment Expenses XX Other Administrative Expenses, etc. XXI Expenditure on Grants, subsidies etc. XXII Interest XXIII Depreciation(Net Total at the year end) XXIV TOTAL (B) Balance being excess of Income over Expenditure (A-B) Transfer to Special Reserve (Specify each) Transfer to/from General Reserve BALANCE BEING SURPLUS (DEFICIT) CARRIED TO CORPUS/CAPITAL FUND Significant Accounting Policies XXV Contingent Liabilities and Notes on Accounts XXVI Investor Education and Protection Fund Authority CHAIRPERSON CEO Place: Delhi Date: SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31at March 20..... _____________________ (see rule 5) SCHEDULE - I Corpus/ Capital Fund (Amount - Rs.) Current Year Previous Year Balance as at the beginning of the year Add: Contributions towards Corpus/ Capital fund Add/(Deduct): Balance of net income/ (expenditure) ....
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....nd Agencies 6. Debentures and Bonds 7. Fixed Deposits 8. Others (specify) TOTAL Note: Amounts due within one year SCHEDULE - VI DEFERRED CREDIT LIABILITIES (Amount - Rs.) Current Year Previous Year 1. Acceptances secured by hypothecation of capital equipment and other assets. 2. Others TOTAL Note: Amounts due within one year SCHEDULE - VII CURRENT LIABILITIES AND PROVISIONS (Amount - Rs.) Current Year Previous Year A. CURRENT LIABILITIES 1. Acceptances 2. Sundry creditors:- a. For Goods b. Others 3. Advances Received 4. Interest accrued but not due on: (a) Secured Loans/borrowings (b) Unsecured Loans/borrowings 5. Statutory Liabilities: (a) Overdue (b) Others 6. Other Current Liabilities ....
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....p; 3. Cash balances in hand (including cheques/drafts and imprest) 4. Bank Balances : With Scheduled Banks: With Non Scheduled Bank - In Current Accounts - In Deposit 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 ....
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....sp; Total Transferred to Earmarked/Endowment Funds SCHEDULE - XVI INCOME FROM ROYALTY, PUBLICATION ETC. (Amount-Rs.) Current Year Previous Year 1) Income from Royalty 2) Income from Publications 3)T Others (Specifiy) TOTAL SCHEDULE - XVII INTEREST EARNED (Amount-Rs.) 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 Pre....
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.... 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, SUB....
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.... interest on loans for specific project prior to its completion), form part of the value of the assets capitalized. 3.2 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. 4. DEPRECIATION 4.1 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. 4.2 In respect of additions to/deductions from fixed assets during the year, depreciation is considered on pro-rata basis. 4.3 Assets consisting Rs.5,000 or less each are fully provided. 5. MISCELLANEOUS EXPENDITURE Deferred revenue expenditure is written off over a period of 5 years from the year it is incurred. 6. ACCOUNTING FOR SALES Sales include excise duty and are net of sales returns, rebate and trade discount. 7. GOVERNMENT GRANTS/SUBSIDIES 7.1 Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Re....
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....provision for Income tax has been considered necessary. Current Year Previous Year 6. FOREIGN CURRENCY TRANSACTIONS 6.1 Value of Imports calculated on C.I.F Basis: - Purchase of finished Goods - Raw Materials & Components (Including in transit) - Capital Goods - Stores, Spares and Consumables d) Travel e) Remittances and Interest payment to Financial Institutions/ Banks in Foreign Currency f) Other expenditure: - Commission on Sales - Legal and Professional Expenses - Miscellaneous Expenses Earnings: Value of Exports on FOB basis Remuneration to auditors: As Auditors - Taxation matters - For Management services - For certification 6.2 Expenditure in Foreign Currencies. Others 7. Corresponding figures for the previous year have been regrouped/ rearranged, wherever necessary. 8. Schedules I to XXIII are annexed to and form an integral part of the Balance Sheet as at___________ and the Income and Expenditure Account for the year ended on that date. ============= Document 1 [ à¤à¤¾à¤— II - खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाà¤....