act 039 of 1987 : NALSA Rules, 1995

Section 1. Short title and commencement

(1) These rules may be called the National Legal Services Authorities Rules, 1995.

(2) They shall come into force on the date of their publication in the Gazette of India.

Section 2. Definitions

In these rules unless the context otherwise requires

(a) Act means the Legal Services Authorities Act, 1987;

(b) Central Authority means the National Legal Services Authority constituted under Section 3 of the Act;

(c) Member means the members of the Central Authority nominated under clause (c) of sub-section (2) of Section 3 of the Act;

(d) Member-Secretary means the Member-Secretary of the Central Authority appointed under sub-section (3) of Section 3 of the Act;

(e) all other words and expressions used in these rules but not defined shall have the same meaning assigned to them in the Act.

Section 3. The number, experience and qualifications of other members of the Central Authority

(1) The Central Authority shall consist of not more than twelve members.

(2) The following shall be the ex officio members of the Central Authority, namely:

2[(i) Secretary, Department of Justice, Ministry of Law and Justice, Government of India or his nominee;]

(ii) Secretary, Department of Expenditure, in the Ministry of Finance, Government of India or any of his nominee; and

(iii) two Chairmen of the State Legal Services Authorities as may be nominated by the Central Government in consultation with the Chief Justice of India:

Provided that the Patron-in-Chief of the Central Authority may nominate, until the constitution of State Authorities under the Act, Chairmen of any two of the State Legal Aid and Advice Boards or Committees, by whatever name called, existing prior to such constitution.

(3) The Central Government may nominate, in consultation with the Chief Justice of India, other members from amongst those possessing the experience and qualifications prescribed in sub-rule (4) of this rule.

(4) A person shall not be qualified for nomination as a member of the Central Authority unless he is

(a) an eminent person in the field of law; or

(b) a person of repute who is specially interested in the implementation of the Legal Services Schemes; or

(c) an eminent Social Worker who is engaged in the upliftment of the weaker sections of the people, including Scheduled Castes, Scheduled Tribes, women, children, rural and urban labour.

Section 4. Appointment of Member-Secretary

The Central Government shall in consultation with the Chief Justice of India, appoint a person to be the Member-Secretary of the Central Authority, possessing experience and qualifications as prescribed in Rule 5.

Section 5. The experience and qualifications of the Member-Secretary of the Central Authority and his powers and functions

A person shall not be qualified for appointment as Member-Secretary unless he is

(a) an officer of the Indian Legal Service who has held a post not below the rank of Additional Secretary to the Government of India; or

(b) a member of the State Higher Judicial Service who has held the post of District Judge at least for three years; or

(c) an officer of other organised Central Services who has held a post of Joint Secretary to the Government of India or equivalent for a minimum period of three years; or

(d) an officer of the organised State Services who has held a post equivalent to the Joint Secretary to the Government of India for a minimum period of five years.

Preference will be given to persons possessing administrative, financial and legal aid experience.

Section 6. Powers and Functions of the Member-Secretary

The powers and functions of the Member-Secretary, inter alia, shall be

(a) to work out modalities of the Legal Services Schemes and Programmes approved by the Central Authority and ensure their effective monitoring and implementation throughout the country;

(b) to exercise the powers in respect of administrative, finance and budget matters as that of the Head of the Department in a Central Government;

(c) to manage the properties, records and funds of the Central Authority;

(d) to maintain true and proper accounts of the Central Authority including checking and auditing in respect thereof periodically;

(e) to prepare Annual Income and Expenditure Accounts and Balance Sheet of the Central Authority;

(f) to liaise with the Social Action Groups and the State Legal Services Authorities;

(g) to maintain up-to-date and complete statistical information, including progress made in the implementation of various Legal Services Programmes from time to time;

(h) to process project proposals for financial assistance and issue Utilisation Certificates thereof;

(i) to convene Meetings/Seminars and Workshops connected with Legal Services Programmes and preparation of Reports and follow-up action thereon;

(j) to produce video/documentary films, publicity material, literature and publications to inform general public about the various aspects of the Legal Services Programmes; and

(k) to perform such other functions as may be expedient for efficient functioning of the Central Authority.

Section 7. The terms of office and other conditions relating thereto, of members and Member-Secretary of the Central Authority

(1) The members of the Central Authority nominated by the Central Government under sub-rule (3) of Rule 3, shall hold office for a term of two years and a retiring member shall be eligible for renomination for not more than one term.

(2) A member of the Central Authority nominated by the Central Government under sub-rule (3) of Rule 3 may be removed by the Central Government if in the opinion of the Central Government, it is not desirable to continue him as a member.

(3) If any member nominated under sub-rule (3) of Rule 3 ceases to be a member of the Central Authority, for any reason such as resignation or death, the vacancy shall be filled up in the same manner as the original nomination and the person so nominated shall continue to be a member for the remaining term of the member in whose place he is nominated.

(4) All members nominated under sub-rule (3) of Rule 3 shall be entitled to payment of travelling allowance and daily allowance in respect of journeys performed in connection with the work of the Central Authority and shall be paid by the Central Authority in accordance with the rules as are applicable to Grade A officers, as amended from time to time.

(5) If a nominated member is a government employee, he shall be entitled to only one set of travelling allowance and daily allowance either from his parent department, or, as the case may be, from the Central Authority.

(6) The Member-Secretary shall hold office for a term not exceeding five years or till the age of 62 years, whichever is earlier.

(7) In all matters like pay, allowances, benefits and entitlements, the Member-Secretary shall be governed by rules as are applicable to the persons holding equivalent posts in the Central Government.

(8) If an officer of the State Higher Judicial Service or, as the case may be, of other organised Central/State Services, is appointed as Member-Secretary he shall be governed by the service conditions of his parent cadre, insofar as disciplinary matters are concerned.

(9) The appointment of the Member-Secretary may be on deputation basis.

Section 8. The number of officers and other employees of the Central Authority

The Central Authority shall have such number of officers and other employees for rendering secretarial assistance and for its day-to-day functions as are set out in Schedule to these rules or as may be notified by the Central Government from time to time.

Section 9. The conditions of service and the salary and allowances of officers and other employees of the Central Authority under sub-section (6) of Section 3

(1) The officers and other employees of the Central Authority shall be entitled to draw pay and allowances in the scale of pay indicated against each post in the Schedule to these rules or on a par with the Central Government employees holding equivalent posts.

(2) In all matters like age of retirement, pay and allowances, benefits and entitlements and disciplinary matters, the officers and other employees of the Central Authority shall be governed by the Central Government as are applicable to persons holding equivalent posts.

(3) The officers and other employees of the Central Authority shall be entitled to such other facilities and benefits as may be notified by the Central Government from time to time.

Section 10. The number, experience and qualifications of members of the Supreme Court Legal Services Committee under clause (b) of sub-section (2) of Section 3-A

(1) The Supreme Court Legal Services Committee shall consist of not more than nine members.

(2) The following shall be the ex officio members of the Supreme Court Legal Services Committee:

(i) Attorney-General of India;

3[(ii) Joint Secretary, Department of Justice, Ministry of Law and Justice, Government of India;]

(iii) Additional Secretary in the Department of Expenditure of the Ministry of Finance, Government of India or his nominee; and

(iv) Registrar-General of the Supreme Court of India.

(3) The Central Government may nominate in consultation with the Chief Justice of India, other members from amongst those possessing the qualification and experience prescribed in sub-rule (4) of this rule.

(4) A person shall not be qualified for nomination as a member unless he is

(a) an eminent person in the field of law; or

(b) a person of repute who is specially interested in the implementation of the Legal Services Schemes; or

(c) an eminent Social Worker who is engaged in the upliftment of the weaker sections of the people including Scheduled Castes, Scheduled Tribes, women, children, rural and urban labour.

Section 11. The experience and qualifications of Secretary of the Supreme Court Legal Services Committee under clause (b) of sub-section (2) of Section 3-A

A person shall not be qualified for appointment as Secretary unless he is

(i) an officer of the Supreme Court Registry not below the rank of Joint Registrar; or

(ii) officer of the rank of Director from the Central Government, possessing a degree of Law.

Section 12. The upper limit of annual income of a person entitling him to legal services under clause (h) of Section 12, if the case is before the Supreme Court

Any citizen of India whose annual income from all sources does not exceed 4[fifty thousand rupees] shall be entitled to legal services under clause (h) of Section 12 of the Act.

5[12-A. The Central Authority, State Authorities and the District Authorities, shall maintain their accounts and prepare their annual statement of accounts in the forms appended to these rules.]

Section 13. The experience and qualifications of other persons of the Lok Adalats organised by the Supreme Court Legal Services Committee specified in sub-section (3) of Section 19

A person shall not be qualified to be included in the Lok Adalat unless he is

(a) a member of the legal profession; or

(b) a person of repute who is specially interested in the implementation of the Legal Services Schemes and Programmes; or

(c) an eminent Social Worker who is engaged in the upliftment of the weaker sections of the people, including Scheduled Castes, Scheduled Tribes, women, children, rural and urban labour.

Proposed Strength of the Staff of the National Legal Services Authority consequent upon the Enforcement of the Legal Services Authorities Act

Sl. No.	Designation		Scale of pay	No. of posts
I.	OFFICERS
	1.	Member-Secretary	Rs. 7300 7600	1
	2.	Deputy Secretary	Rs. 3700 5000	2
	3.	Private Secretary	Rs. 3000 4500	3
	4.	Section Officer	Rs. 2000 3500	4
		Total:		10
II.	ESTABLISHMENT
	1.	Accountant	Rs. 1640 2900	1
	2.	Assistant	Rs. 1640 2900	2
	3.	Steno Gr. C	Rs. 1640 2900	3
	4.	Social Science Res. Asstt.	Rs. 1400 2600	1
	5.	Printing Assistant	Rs. 1400 2600	1
	6.	Librarian	Rs. 1200 2040	1
	7.	Steno Typist	Rs. 1200 2040	4
	8.	Cashier	Rs. 1200 2040*	1 *with spl. pay
	9.	Lower Division Clerk	Rs. 950 1500	8
	10.	Staff Car Driver	Rs. 950 1500	4
	11.	Jamadar	Rs. 775 1025	3
	12.	Daftry	Rs. 775 1025	2
	13.	Gestetner/Plain Paper Copier Operator	Rs. 750 940*	1
	14.	Peon 7	Rs. 750 940	6
	15.	Farash	Rs. 750 940	2
	16.	Safaiwala	Rs. 750 940	2
		Total:		42
		GRAND TOTAL OF OFFICERS AND STAFF		52

6[Form 1

Income and Expenditure Account for the Period/Year ended ..

Name of Authority/Committee .

(Amount-Rs.)

Income	Appendix	Current year	Previous year
Income from Sales/Services	12
Grants/Subsidies	13
Fees/Subscriptions	14
Income from Investments (Income on Investment from earmarked/endowment. Funds transferred to Funds)	15
Income from Royalty, Publication, etc.	16
Interest earned	17
Other Income	18
Increase/(decrease) in stock of finished goods and works-in-progress.	19
Total (A)
Expenditure
Establishment Expenses
Other Administrative Expenses, etc.	20
Expenditure on Grants, Subsidies, etc.	21
Interest	22
Depreciation (Net total at the end of year corresponding to Appendix 8)	23
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	24
Contingent Liabilities and Notes on Accounts.	25

Form 1-A

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

			Current Year	Previous Year
Appendix 12 Income from Sales/Services
1.	Income from Sales
	(a)	Sale of Finished Goods
	(b)	Sale of Raw Material
	(c)	Sale of Scraps
2.	Income from Services
	(a)	Labour and Processing Charges
	(b)	Professional/Consultancy Services
	(c)	Agency Commission and Brokerage
	(d)	Maintenance Services (Equipment/Property)
	(e)	Others (Specify)
	Total

Form 1-B

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee .

(Amount-Rs.)

		Current Year	Previous Year
Appendix 13 Grants/Subsidies (Irrevocable Grants and Subsidies Received)
1.	Central Government
2.	State Government(s)
3.	Government Agencies
4.	Institutions/Welfare Bodies
5.	International Organisations
6.	Others (Specify)
	Total

Form 1-C

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

		Current Year	Previous Year
Appendix 14 Fees/Subscriptions
1.	Entrance Fees
2.	Annual Fees/Subscriptions
3.	Seminar/Programme Fees
4.	Consultancy Fees
5.	Others (Specify)
	Total
	Note. Accounting Policies towards each item are to be disclosed.

Form 1-D

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

Appendix 15 Income from Investments (Income on Invest. from Earmarked/Endowment Funds transferred to Funds)			Investment from earmarked Fund		Investment-Others
			Current year	Previous year	Current year	Previous year
1.	Interest:
	(a)	On Government Securities
	(b)	Other Bonds/Debentures
2.	Dividends:
	(a)	On Shares
	(b)	On Mutual Fund Securities
3.	Rents
4.	Others (Specify)
Total
Transferred to Earmarked/Endowment Funds

Form 1-E

Appendix forming part of Income and Expenditure for the Period/Year ended .

Name of Authority/Committee

(Amount-Rs.)

		Current Year	Previous Year
Appendix 16 Income from Royalty, Publication, etc.
1.	Income from Royalty
2.	Income from Publications
3.	Others (Specify)
	Total

Form 1-F

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

Appendix 17 Interest Earned			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.

Form 1-G

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee

(Amount-Rs.)

			Current Year	Previous Year
Appendix 18 Other Income
1.	Profit on Sale/disposal of Assets.
	(a)	Owned assets
	(b)	Assets acquired out of grants, or received free of cost
2.	Export Incentives realized
3.	Fees for Miscellaneous Services
4.	Miscellaneous Income
Total

Form 1-H

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee .

(Amount-Rs.)

Appendix 19 Increase/Decrease in Stock of Finished Goods and Work in Progress			Current Year	Previous Year
(a)	Closing stock
		Finished Goods
		Work-in-progress
(b)	Less: Opening Stock
		Finished Goods
		Work-in-progress
Net Increase/Decrease (a-b)

Form 1-I

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

Appendix 20 Establishment Expenses		Current Year	Previous Year
(a)	Salaries and Wages
(b)	Allowances and Bonus
(c)	Contribution to Provident Fund
(d)	Contribution to Other Fund (Specify)
(e)	Staff Welfare Expenses
(f)	Expenses on Employees' Retirement and Terminal Benefits
(g)	Others (Specify)
Total

Form 1-J

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

Appendix 21 Other Administrative Expenses, etc.		Current Year	Previous Year
(a)	Purchases
(b)	Labour and Processing Expenses
(c)	Cartage and Carriage Inwards
(d)	Electricity and Power
(e)	Water Charges
(f)	Insurance
(g)	Repairs and Maintenance
(h)	Excise Duty
(i)	Rent, Rates and Taxes
(j)	Vehicles Running and Maintenance
(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 on Fees
(q)	Auditors' Remuneration
(r)	Hospitality Expenses
(s)	Professional Charges
(t)	Provision for Bad and Doubtful Debts/Advances
(u)	Irrecoverable Balances Written-off
(v)	Packaging Charges
(w)	Freight and Forwarding Expenses
(x)	Distribution Expenses
(y)	Advertisement and Publicity
(z)	Others (Specify)
Total

Form 1-K

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee .

(Amount-Rs.)

		Current Year	Previous Year
Appendix 22 Expenditure on Grants, Subsidies, etc.
(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.

Form 1-L

Appendix forming part of Income and Expenditure for the Period/Year ended

Name of Authority/Committee

(Amount-Rs.)

		Current Year	Previous Year
Appendix 23 Interest
(a)	On Fixed Loans
(b)	On Other Loans (including Bank Charges)
(c)	Others
Total

Form 2

Balance Sheet as on

Name of Authority/Committee ..

(Amount-Rs.)

Corpus/Capital Fund And Liabilities	Appendix	Current year	Previous year
Corpus/Capital Fund	1	.	.
Reserves and Surplus	2	.	.
Earmarked/Endowment Funds	3	.	.
Secured Loans and Borrowings	4	.	.
Unsecured Loans and Borrowings	5	.	.
Deferred Credit Liabilities	6	.	.
Current Liabilities and Provisions	7
Total		.	.
Assets
Fixed Assets	8	.	.
Investments-from Earmarked/Endowment Funds	9	.	.
Investments-Others	10	.	.
Current Assets, Loans, Advances, etc.	11	.	.
Miscellaneous Expenditure
(to the extent not written off or adjusted)
Total		.	.
Significant Accounting Policies	24
Contingent Liabilities and Notes On Accounts	25

Form 2-A

Appendix forming part of Balance Sheet as on

Name of Authority/Committee .

	Current Year	Previous Year
Appendix 24 Corpus/Capital Fund:
Balance on the beginning of the year
Add Contributions towards Corpus/Capital Fund
Add/(Deduct): Balance of net income (expenditure) transferred from the Income and Expenditure Account.
Balance as on the end of the Year

Form 2-B

Appendix forming part of Balance Sheet as on .

Name of Authority/Committee ..

Appendix 25 Reserves and Surplus:		Current Year	Previous Year
1.	Capital Reserves:
	As per last Account
	Addition during the year
	Less deductions during the year
2.	Revaluation Reserve:
	As per last Account
	Addition during the year
	Less deductions during the year
3.	Special Reserves:
	As per last Account
	Addition during the year
	Less deductions during the year
4.	General Reserve:
	As per last Account
	Addition during the year
	Less deductions during the year
Total

Form 2-C

Appendix forming part of Balance Sheet as on

Name of Authority/Committee ..

			Fund-Wise break up				Total
Appendix 26 Earmarked/Endowment Funds			Name of Fund	Name of Fund	Name of Fund	Name of Fund	Current Year	Previous Year
(a)	Opening balance of the Fund
(b)	Additions to the Funds:
	(i)	Donations/Grants
	(ii)	Income from Investments made on account of Funds
	(iii)	Other additions (Specify nature)
Total (a+b)
(c)	Utilisation/Expenditure towards objectives of Funds
	(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 on the end of the Year (a+b+c)

Note 1. Disclosures shall be made under relevant heads based on conditions attaching to the grants.
Note 2. Plan Funds received from the Central/State Governments are to be shown as separate Fund and not to be mixed up with any other Fund.

Form 2-D

Appendix forming part of Balance Sheet as on ..

Name of Authority/Committee

(Amount-Rs.)

			Current Year	Previous Year
Appendix 27 Secured Loans and Borrowings
1.	Central Government
2.	State Government
3.	Financial Institutions
	(a)	Term Loans
	(b)	Interest accrued and due
4.	Banks
	(a)	Term Loans
		Interest accrued and due
	(b)	Other Loans-Interest accrued and due
5.	Other Institutions and Agencies
6.	Debentures and Bonds
7.	Others
Total
Note. Amount due within one year.

Form 2-E

Appendix forming part of Balance Sheet as on .

Name of Authority/Committee .. .

(Amount-Rs.)

			Current Year	Previous Year
Appendix 28 Unsecured Loans and Borrowings
1.	Central Government
2.	State Government
3.	Financial Institutions
4.	Banks:
	(a)	Term Loans
	(b)	Other Loans
5.	Other Institutions and Agencies
6.	Debentures and Bonds
7.	Fixed Deposits
8.	Others
	Total
	Note. Amounts due within one year.

Form 2-F

Appendix forming part of Balance Sheet as on ..

Name of Authority/Committee

(Amount-Rs.)

Appendix 29 Deferred Credit Liabilities:			Current Year	Previous Year
(a)		Acceptances secured by hypothecation of capital equipment and other assets
(b)		Others
	Total
	Note. Amounts due within one year

Form 2-G

Appendix forming part of Balance Sheet as on ..

Name of Authority/Committee

(Amount-Rs.)

					Current Year	Previous Year
Appendix 30 Current Liabilities and Provisions
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
	Total (A)
B		Provisions
		1.	For Taxation
		2.	Gratuity
		3.	Superannuation/Pension
		4.	Accumulated Leave Encashment
		5.	Trade Warranties/Claims
		6.	Others
	Total (B)
	Total (A+B)

Form 2-H

Appendix forming part of Balance Sheet as on .

Name of Authority/Committee ..

Appendix 31-Fixed Assets

Description

(Amount-Rs.)

Gross Block

Depreciation

Net Block

Cost/valuation as on beginning of the year

Additions during the year

Deductions during the year

Cost/valuation at the end of the year

As on the beginning of the year

On Additions during the year

On Deductions during the year

Total up to the end of the year

As on the end of Current Year

As on the end of Previous Year

A.

Fixed Assets:

1.

Land

(a)

Freehold

(b)

Leasehold

2.

Buildings:

(a)

On Freehold Land

(b)

On Leasehold Land

(c)

Ownership Flats/Premises

(d)

Superstructures on Land not belonging to the entity

3.

Plant, Machinery and Equipment

4.

Vehicles

5.

Furniture, Fixtures

6.

Office Equipment

7.

Computer/Peripherals

8.

Electric Installations

9.

Library Books

10.

Tubewells and Water Supply

11.

Other Fixed Assets

Total of Current Year

Total of Previous Year

B.

Capital Work-in-Progress

Total

Note.-To be given as to cost of assets on hire-purchase basis included above

Form 2-I

Appendix forming part of Balance Sheet as on .

Name of Authority/Committee ..

(Amount-Rs.)

		Current Year	Previous Year
Appendix 32 Investments from Earmarked/Endowment Funds
1.	In Government Securities
2.	Other approved Securities
3.	Shares
4.	Debentures and Bonds
5.	Subsidiaries and Joint Ventures
6.	Others
	Total

Form 2-J

Appendix forming part of Balance Sheet as on

Name of Authority/Committee .

(Amount-Rs.)

		Current Year	Previous Year
Appendix 33 Investments Others
1.	In Government Securities
2.	Other approved Securities
3.	Shares
4.	Debentures and Bonds
5.	Subsidiaries and Joint Ventures
6.	Others
	Total

Form 2-K

Appendix forming part of Balance Sheet as on ..

Name of Authority/Committee

(Amount-Rs)

Appendix 34 Current Assets, Loans, Advances, etc.					Current Year	Previous Year
A	Current Assets
1.		Inventories:
		(a)	Stores and Spares
		(b)	Loose Tools
		(c)	Stock-in-trade
				Finished Goods
				Work-in-progress
				Raw Materials
2.		Sundry Debtors:
		(a)	Debts Outstanding for a period exceeding six months
		(b)	Others
3.		Cash balances in hand (including cheques/drafts and imprest)
4.		Bank Balances:
		(a)	With Scheduled Bank:
			On Current Accounts
			On Deposit Accounts (includes margin money)
			On Savings Accounts
		(b)	With non-Scheduled Banks:
			On Current Accounts
			On Deposit Accounts
			On Savings Accounts
5.		Post Office-Savings Accounts
Total (A)
B	Loans, Advances And Other Assets
1.		Loans:
		(a)	Staff
		(b)	Other Entities engaged in activities/objectives similar to that of the Entity
		(c)	Other (Specify)
2.		Advances and other amounts recoverable in cash or in kind or for value to be received:
		(a)	On Capital Account
		(b)	Pre-payments
		(c)	Others
3.		Income accrued:
		(a)	On Investments from Earmarked/Endowment Funds
		(b)	On Investments Others
		(c)	On Loans and Advances
		(d)	Others
			(includes income due unrealized-Rs .)
4.		Claims Receivable
Total (B)
Total (A+B)

Form 3

Appendix forming part of Accounts for the Period/Year ended ..

Name of Authority/Committee ..

Significant Accounting Policy Certificates
1.	Accounting Convention The Financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the actual method of accounting.
2.	Inventory Valuation
	1.	Stores and Spares (including machinery spares) are valued at cost.
	2.	Raw materials, semi-finished goods and finished goods are valued at lower of cost and net realizable value. The costs are based on weighed average cost. Cost of finished goods and semi-finished goods is determined by considering material, labour and related overhead.
3.	Investments
	(1)	Investments classified as long term investments are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such investments.
	(2)	Investments classified as Current are carried at lower of cost and fair value. Provision for shortfall on the value of such investments is made for each investment considered individually and not on a global basis.
	(3)	Cost includes acquisition expenses like brokerage, transfer stamps.
4.	Excise Duty Liability for excise duty in respect of goods produced by the entity, other than for exports, is accounted upon completion of manufacture and provision is made for excisable manufactured goods as at the year-end.
5.	Fixed Assets
	(1)	Fixed Assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incidental and direct expenses related to acquisition in respect of projects involving construction, related pre-operational expenses (including interest on loans for specific project prior to its completion), form part of the value of the assets capitalized.
	(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.
6.	Depriciation
	(1)	Depriciation 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.
	(2)	In respect of additions to/deductions from fixed assets during the year, depreciation is considered on pro-rata basis.
	(3)	Assets costing Rs. 5000 or less each are fully provided
7.	Miscellaneous Expenditure Deferred revenue expenditure is written off over a period of 5 years from the year it is incurred.
8.	Accounting for Sales Sales include excise duty and are net of sales returns, rebate and trade discount.
9.	Government Grants/Subsidies
	(1)	Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve.
	(2)	Grants in respect of specific fixed assets acquired are shown as a deduction from the cost of the related assets.
	(3)	Government grants/subsidy are accounted on realization basis.
10.	Foreign Currency Transactions
	(1)	Transactions denominated in foreign currency are accounted at the exchange rate prevailing at the date of the transaction.
	(2)	Current assets, foreign currency loans and current liabilities are converted at the exchange rate prevailing as at the year end the resultant gain/loss is adjusted to cost of fixed assets, if the foreign currency liability relates to fixed assets, and in other cases is considered to revenue.
11.	Lease Lease rentals are expensed with reference to lease terms.
12.	Retirement Benefits
	(1)	Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation.
	(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.

Form 4

Appendix forming part of Accounts for the Period/Year ended .

Name of Authority/Committee

Certificates in respect of Contingent Liabilities and Notes on Accounts (Illustrative)
1.	Contingent Liabilities
	(1)	Claims against the Entity not acknowledged as debts Rs. .. (Previous Year Rs. .)
	(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. .)
	(3)	Disputed demands in respect of
		Income-tax Rs. .. (Previous Year Rs. .) Sales-tax Rs. .. (Previous Year Rs. .) Municipal Tax Rs. .. (Previous Year Rs. .)
	(4)	In respect of claims from parties for non-execution of orders, but contested by the Entity Rs. .. (Previous Year Rs. .)
2.	Capital Commitments
	Estimated value of contacts remaining to be executed on capital account and not provided for (net of advances) Rs. .. (Previous Year Rs. .)
3.	Lease Obligations Future obligations for rentals under finance lease arrangements for plant and machinery amount to Rs. .. (Previous Year Rs. .)
4.	Current Assets, Loans and Advances In the opinion of the Management, the current assets, loans and advances have a value on realization in the ordinary course of business, equal at least to the aggregate amount shown in the Balance Sheet.
5.	Taxation In view of there being no taxable income under Income-tax Act, 1961, no provision for Income-tax has been considered necessary.
				(Amount-Rs.)
6.	Foreign Currency Transactions			Current Year	Previous Year
	(1)	Value of Imports Calculated on C.I.F. Basis.
			Purchase of finished Goods
			Raw Materials and Components (including in transit)
			Capital Goods
			Stores, Spares and Consumables
	(2)	Expenditure in foreign currency
		(a)	Travel
		(b)	Remittances and Interest payment to Financial Institutions/Banks in Foreign Currency
		(c)	Other expenditure
			Commission on Sales
			Legal and Professional Expenses
			Miscellaneous Expenses
	(3)	Earnings: Value of Exports on FOB basis.
	(4)	Remuneration to auditors: As Auditors
		Taxation matters
		For Management services
		For certification
		Others
7.	Corresponding figures for the previous year have been regrouped/rearranged, wherever necessary.
8.	Appendix 1 to 23 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.

Form 5

Receipts and Payments for the period/Year ended

Name of Authority/Committee ..

(Amount-Rs.)

Receipts				Current Year	Previous Year	Payments				Current Year	Previous Year
I.	Opening Balances					I.	Expenses
(a) (b)		Cash in hand Bank Balance				(a)		Establishment Expenses (Corresponding to Schedule 20)
(i) (ii) (iii)			In current accounts In deposit accounts Savings accounts			(b)		Administrative Expenses (Corresponding to Schedule 21)
II.	Grants received					II.	Payments made against funds for various Projects
(a) (b) (c)		From Government of India From State Government From Other sources (details) (Grants for capital and revenue exp. to be shown separately)					(Name of the fund or project should be shown along with the particulars of payments made for each project).
III.	Income on Investments from					III.	Investments and deposits made
(a)		Earmarked Endow. Funds				(a)		Out of Earmarked/Endowment funds.
(b)		Own Funds (Other Investment)				(b)		Out of Own Funds (Investment others).
IV.	Interest Received					IV.	Expenditure on Fixed Assets and Capital Work-in-progress
(a)		On Bank deposits				(a)		Purchase of Fixed Assets.
(b)		Loans, Advances, etc.				(b)		Expenditure on Capital Work-in-progress.
V.	Other Income (Specify)					V.	Refund of surplus money/Loans
						(a)		To the Government of India
						(b)		To the State Government
						(c)		To other providers of funds
VI.	Amount Borrowed					VI.	Finance Charges (Interest)
						VII.	Other Payments (Specify)
VII.	Any other receipts (give details)					VIII.	Closing Balances
						(a)		Cash in hand
						(b)		Bank Balances
						(i)			In current accounts
						(ii)			In deposit accounts
						(iii)			Savings accounts
Total						Total]

1. Vide Noti. No. G.S.R. 762(E), dt. Nov. 27, 1995, published in the Gazette of India, Extra., Pt. II, S. 3(i), dt. 27th Nov., 1995 pp. 5-6, No. 487 [F. No. 6(22)/95-NALSA]

2. Subs. by G.S.R. 75(E), dt. 5-2-2015 (w.e.f. 5-2-2015). Prior to substitution it read as: (i) Secretary, Department of Legal Affairs, Ministry of Law, Justice and Company Affairs, Government of India or any of his nominee; .

3. Subs. by G.S.R. 263(E), dt. 20-3-2017 (w.r.e.f. 12-8-2015). Prior to substitution it read as: (ii) Additional Secretary in the Department of Legal Affairs, Ministry of Law, Justice and Company Affairs, Government of India or his nominee; .

4. Subs. by G.S.R. 166(E), dt. 28-2-2000 (w.e.f. 28-2-2000).

5. Ins. by G.S.R. 86(E), dt. 22-2-2005 (w.e.f. 22-2-2005).

6. Added by G.S.R. 86(E), dt. 22-2-2005 (w.e.f. 22-2-2005).