1. “RASHTRIYA SEWA BHARATI” AN ALL INDIA LEVEL
CONFEDERATION / UMBRELLA ORGANISATION OF CHARITABLE, VOLUNTARY ORGANISATIONS
PRESENTS
SESSION ON ACCOUNTS
[kkrksa ij l=

2. “SEWA HI PARAMO DHARMA” “LOKA HITAM MAMA KARANEEYAM”
1.1 VISION }f”Vks.k
“SEWA HI PARAMO DHARMA”
lsok gh ijeks /keZ
“LOKA HITAM MAMA KARANEEYAM”
yksd fgre ee dj.khre
“SAMAJIKA RUNA”
lkekftd _k.k
“SAMAJ PARIVARTAN”
lekt ifjorZu
RSB-TRAINING-SESSION ON ACCOUNTS

3. 1.2 Through Service to , lsok ds ek?;e ls
Economically poor,
vkfFkZd :Ik ls detksj Physically or mentally challenged,
’kkjhfjd vkSj ekufld :Ik ls fodykax
Victims of natural calamities,
izkd`frd vkinkvksa ls ihfMr Deprived of opportunities,
voljksa ls oafpr Senior citizens,
ofj”B ukxfjdksa Rehabilitation of Socially Neglected
lkekftd :Ik ls misf{kr
RSB-TRAINING-SESSION ON ACCOUNTS

4. 1.3 MISSION m}s’;
Section 2 (15) of IT Act 1961 defines charitable purpose which includes, vk; dj vf/kfu;e 1961 dh /kkjk 2 (15) ds varxZr /kkfeZd m}s’;
Relief to the economically poor vkfFkZd :Ik ls detksj yksaxksa dks jkgr
Imparting Education f’k{kk iznku djuk
Medical Relief fpfdRlk lgk;rk
Preservation of Heritage, fojklr dk laj{k.k
Environment & Monuments i;kZoj.k ,oa Lekjd laca/kh
Any other activity involving general public utility & not for profit vke turk dh mi;ksfxrk ls tqMh dksbZ Hkh xfrfof/k vkSj fcuk fdlh ykHk ds
RSB-TRAINING-SESSION ON ACCOUNTS

5. 2.1 A SOCIETY
A group of persons not less than 7 in number with a common understanding
Lkeku euLd okys 7 ls vf/kd yksxksa dk lewg gks
Objects (Charitable only – not for profit) m}s’; ( ykHk ds fy, ugha] flQZ /kekFkZ dk;ksaZ ds fy;s )
Desire to form an Association of Persons–O;fDr;ks adk ,d la?k cukus dh vkdka{kk
Subscription for Membership - lnL;rk ds fy, ’kqYd nsuk
Responsibility to Manage the Activities -xfrfof/k;ksa dk izca/k djus ds fy, ftEesnkjh
Members are not the owners - lnL; lkslkbVh dk ekfyd ugha
No benefits to MC Members - izca/ku lfefr ds lnL;ksa dks dksbZ lqfo/kk ugha gksxk
Normally formed for the benefit of Public at large – irrespective of sex, caste, creed, religion
vke rkSj ij turk dh lqfo/kk ds fy, xfBr & fyax] tkfr] iaFk] /keZ ls Hksn Hkko jfgr
Not a Co-Operative society – dks&vksijsfVo lkslkbVh ugha
To be registered under Societies registration Act of the region {ks= ds lkslkbVh iathdj.k vf/kfu;e ds varxZr iathd`r djuk
Prepare & Subscribe for - ;g rS;kj j[kuk
Memorandum of Association – eseksjsaM~e vkWQ ,lksfl,’ku
Byelaws (Rules & Regulations) – ck;ykWt ( fu;e vkSj dkuwu)
Submit & Register with Registrar of societies - lkslkbVh ds jftLVªkj dks iathdj.k ds fy, izLrqr djuk

6. 2.2 TRUST U;kl Prepare a Trust Deed U;kl lays[k rS;kj djuk
Register with Jurisdictional Sub-Registrar lEcaf/kr mi&jftLVªkj ds lkFk iathdj.k djuk
Settler or Author of the trust U;kl dk tud
Property owned by Settler U;kl ds tud dh laifRr
Trustees – on whom Settler reposes confidence U;klh & ftl ij U;kl ds tud fo’okl j[krs gSa
Transfer of property to the trustees with a direction as to its use (Trust Declaration Deed) U;kfl;ksa dks laifRr gLrkarj.k vkSj mldk fn’kk funsZ’ku (U;kl /kks”k.k foys[k)
Trustees are not the owners of the Trust Property U;klh U;kl laifRRk ds ekfyd ugha gSa
BENEFICIARIES : ykHkkFkhZ
Public at large - Public Trust vke turk& lkoZtfud U;kl
RSB-TRAINING-SESSION ON ACCOUNTS

7. 3.1 REGISTRATION iathdj.k
Under U/S 12AA Of the Income tax Act,1961 as a Charitable Institution
vk;dj vf/kfu;e 1961 dh /kkjk 12 AA ds varxZr ,d /kekZFkZ laLFkk ds :Ik esa iathdj.k djokuk
Apply & get PAN / TAN under Income tax Act,1961
vk;dj vf/kfu;e 1961 ds varxZr ds fy, vkosnu
djuk vkSj izkIr djuk
Apply & get recognition U/S 80G of the Income Tax Act,1961
vk;dj vf/kfu;e 1961 dh /kkjk 80 th ds varxZr vkosnu vkSj
ekU;rk izkIr djuk
RSB-TRAINING-SESSION ON ACCOUNTS

8. 3.Registered under Societies Act lkslkbVh ,DV ds varxZr iathd`r 3-1 Organization Chart- Society laxBu pkVZ lkslkbVh ds laca/k esa
GENERAL BODY MEMBERS
lkekU; lHkk lnL;
MANAGING COMMITTEE
izca/ku lfefr
OFFICE BEARERS (PRESIDENT, SECRETARY, CEO)
vf/kdkjh x.k
SUB COMMITTEES(UNIT/DEPT HEADS)
mi&lfefr foHkkx eq[;LFk)
EDUCATION Projects etc ESTATE etc
शिक्षा izdYi vkfn laink vkfn
Training etc.
izf’k{k.k vkfn
RSB-TRAINING-SESSION ON ACCOUNTS

9. 3.3 Compliances vuqikyu Maintenance of Members Register
lnL;ksa ds jftLVj dk j[kj[kko
Hold General Body Meeting (Members)
lkekU; fudk; dh cSBd dk vk;kstu djuk
Hold Managing Committee Meeting
izca/k lfefr dh cSBd dk vk;kstu djuk
Record Proceedings of the Meeting
cSBd dh dk;Zokgh fjdkWMZ djuk
Execute decisions approved unanimously or with majority vote
loZlEefr ls ;k cgqer ls vuqeksfnr QkSlyksa ij vey djuk
Continued ……………..
RSB-TRAINING-SESSION ON ACCOUNTS

10. Maintain Books of Accounts ys[kk cgh rS;kj djuk
Prepare receipt & payment and Income & expenditure account & balance sheet
izkfIr;ka vkSj Hkqxrku] vk; vkSj O;; vkSj cSysal ’khV rS;kj djuk
Get Statement of accounts audited
LVsVesaV vkWQ ,dkamVl dk vads{k.k djokuk
Get approval for audited Statement of accounts at Managing Committee Meeting
vadsf{kr LVsVesaV vkWQ ,dkmaVl dk izcU/ku lfefr ehfVax esa vuqeksnu izkIr djuk
Get approval for audited Statement of accounts in The General Body Meeting
lkekU; fudk; dh cSBd esa vadsf{kr LVsVesaV vkWQ ,dkmaV~l dk vuqeksnu izkIr djuk
Submit to jurisdictional Sub Registrar office (i) Activity Report (ii) Statement of Account (iii) managing committee members list
Lkacaf/kr lcfjftLVªkj dks dk;Zo`Rr] vadsf{kr LVsVesaV vkQ vkdkmVl~ vkSj izca/ku lfefr dks lwfp Hkst nsuk
RSB-TRAINING-SESSION ON ACCOUNTS

11. U;kl e.My bdkbZ / foHkkx eq[;LFk
4. Registered under Trust Act U;kl /kkjk ds varxZr iathd`r
4.1 Organization Chart laLFkk lwph
BOARD OF TRUSTEES
U;kl e.My
MANAGING TRUSTEES
dk;Z fuokZgd U;klh
UNIT/DEPARTMENT HEADS
bdkbZ / foHkkx eq[;LFk
EDUCATION Project etc ESTATE etc
f’k{kk izdYi vkfn laink vkfn
Training etc.
izf’k{k.k vkfn
RSB-TRAINING-SESSION ON ACCOUNTS

12. 3.5 Compliances vuqikyu Maintenance of Trustees Register
U;klh jftLVj dk j[kj[kko
Hold “Board of Trustees” Meeting
U;kfl;ksa dh cSBd dk vk;kstu djuk
Record Proceedings of Meeting
cSBd dh dk;Zokgh fjdkWMZ djuk
Execute decisions approved unanimously or
with majority vote
loZlEefr ls ;k cgqer ls vuqeksfnr QSlyksa dk vey djuk
RSB-TRAINING-SESSION ON ACCOUNTS

13. Maintain Books of Account ys[kk cgh dk j[kj[kko
Prepare Statement of accounts
[kkrksa dk fooj.k rS;kj djuk
Get Statement of accounts audited
ys[kkadu ds dFku dk vads{k.k djokuk
Get approval for audited Statement of accounts at “Board of Trustees” Meeting
U;kfl;ksa dh cSBd esa vadsf{kr [kkrksa ds fooj.k dk vuqeksnu izkIr djsa
RSB-TRAINING-SESSION ON ACCOUNTS

14. 3.6 Common Compliances both for Trust & Society
Prepare & File Return of Income – Form ITR Form no. 10
vk; dh fjVuZ rS;kj djuk vkSj Qkby djuk & QkeZ vkbZ Vh vkj Form no.10
Deduct TDS if applicable from Payment & Hkqxrku ls ykxq VhMh,l (TDS) dkVuk
Pay TDS & File TDS Return - VhMh,l (TDS) tek djuk vkSj VhMh,l (TDS) fjVuZ Qkby djuk
RSB-TRAINING-SESSION ON ACCOUNTS

15. 6. Comparative Chart: of Trust & Society
Statute/ Legislation
Indian Trust Act 1932
Societies Registration Act, 1860 & State Societies Registration Act 1960
Registering Authority
Sub-Registrar/
Charity Commissioner
Registrar of Societies, Charity Commissioner
Registration Document
Trust Deed
Memorandum of Association and Rules and Regulations or Bye-Laws
Applicable Stamp Duty / Fees
Stamp Duty & Registration Fees
Registration Fees
Members Required
Minimum – Two Trustees, No upper limit
Minimum – seven members No upper limit
Board of Management
Trustees / Board of Trustees
Managing or Executive Committee
Mode of Succession on Board of Management
Appointment / or Election
Appointment or Election by members of the General Body
RSB-TRAINING-SESSION ON ACCOUNTS 15

16. 7.1 Accounts ys[kkadu
A record of transactions or activities involving finance (quantifiable in terms of money)
ysu&nsu dk fjdkWMZ ;k foRr laca/kh fdz;k,a (tks eqnzk esa O;Dr dh tk ldsa)
Collections/Receipts laxzg / izkfIr;ka
Disbursment /Payments forj.k / Hkqxrku
Surplus/Deficit vf/k’ks”k / ?kkVk
RSB-TRAINING-SESSION ON ACCOUNTS

17. 7.2 Books of Accounts ys[kkadu dh fdrkcsa
Cash Book uxn cgh
Bank Book cSad cgh
Journal / day book jkstukepk
Ledger [kkrs
Petty Cash Book [kqnjk udn cgh
Stock Register / Statement LVkWd jftLVj
Postal – Inward / Outward Register
Mkd tkod jftLVj
Vehicle Log Book okgu ykWx cqd
Personnel Diary futh Mk;jh
RSB-TRAINING-SESSION ON ACCOUNTS

18. 7.3 RECEIPTS / PAYMENTS izkfIr @ Hkqxrku
Cash udn
Kind lkexzh
Sweat Equity Je nku dh lsok
7.4 Statement of Accounts LVsVesaV vkWQ ,dkmaVl
Receipts & Payments Account
izkfIr vkSj Hkqxrku
Income & Expenditure Account
vk; vkSj O;; [kkrk
Balance Sheet
rqyuki=
RSB-TRAINING-SESSION ON ACCOUNTS

19. 7.5 In the case of Charitable Institutions- /kekZFkZ laLFkk ds laca/k esa Execution of its objects is important. Thus classification of Account heads as per Object. m}s’; ij vey djuk egRoiw.kZ gS] blfy, ys[kk ’kh”kZd dk oxhZdj.k m}s’; ds vuqlkj djuk
RSB-TRAINING-SESSION ON ACCOUNTS

20. 7.6 Receipts & Payments Classification as per account head wise izkfIr vkSj Hkqxrku dk oxhZdj.k muds ’kh”kZdksa dss vuqlkj
PAYMENTS Hkqxrku
RECEIPTS izkfIr;ka
Assets & Properties
lEifRr
Loans & Advances
_.k rFkk vfxze
Administration Expenses
iz’kklfud O;;
Activities / Programme Expense
dk;Zdze ij O;;
Corpus or FUND
dkiZl ;k fuf/k
Loans & Advances
_.k rFkk vfxze
Income:-
vk;
* Fees/Charges
’kqYd
* Interest/Dividend
ykHkka’k
Activities / Programme Collection
dk;Zdze }kjk laxzg (izkIr vk;)
RSB-TRAINING-SESSION ON ACCOUNTS

21. by Cash/ Cheque No (uxn /pSd u-)……………dt (fn)_……………….Bank (cSad)………..
7.7 ISSUE OF SUITABLE RECEIPT :- For Every money received issue a suitable receipt
gj izkIr eq}k ds fy, mi;qDr jlhn nsuk vko’;d gS Receipt izkfIr Sl. No la[;k u- ………..
Date……… fnukad Received from (ls izkIr fd;k) ………………………………………………………… the sum of (jkf’k) Rs ………….Rupees (:Ik;s)…………………………………………..)
by Cash/ Cheque No (uxn /pSd u-)……………dt (fn)_……………….Bank (cSad)………..
……………………… Towards (ds fy,) ……………………………………………… Signature of Collector Signature of the sehyogi Treasurer
izkIrdrkZ ds gLrk{kj lg;ksxh ds gLrk{kj dks”kk/;{k
RSB-TRAINING-SESSION ON ACCOUNTS

22. 7.8 SPONSORSHIP/ ASSISTANCE IN KIND
Acknowledge Every Receipt of Goods & Services / Sponsorship
7.8 SPONSORSHIP/ ASSISTANCE IN KIND
lkexzh ds :Ik esa lgk;rk
I/We Mr/Ms/M/S (. ge eSltZ )
are offering to sponsor / supply of following goods / services for your
projects programmes vkids izdYi ds fy, fuEufyf[kr izk;kstu
izLrqr dj jgs gSaA
worth Rs
PLACE : LFkku Signature : gLrk{kj
DATE :fnukad Name : uke
Address : irk
RSB-TRAINING-SESSION ON ACCOUNTS

23. 7.9 CORPUS (FUND) WITH DIRECTION funsZ’ku ds lkFk dkiZl (fuf/k)
Shall be used only for the purpose directed .Written letter from donor is mandatory
dsoy funsZf’kr m{s’; ds fy, bLrseky fd;k tk;sxkA nkrk ls i= ysuk vfuok;Z gS
E.g.:-
Original Corpus ewy dkiZl
Building Fund Hkou fuf/k
Scholarship Fund Nk=o`fRr fuf/k
Maintenance Fund j[kj[kko fuf/k
General Fund lkekU; fuf/k
Donation above Rs.50,000/ PAN copy should be obtained
: 50,000ls vf/kd jkf’k nku ij PAN dh dkih ysuh pkfg,
RSB-TRAINING-SESSION ON ACCOUNTS

24. 7.10 ANONYMOUS DONATION – U/s 10 (23C) & 11 cs&ukeh lg;ksx U/s 10(23C) & 11
Anonymous Donation means any voluntary contribution, where a person receiving such contribution does not maintain a record of identity, indicating the name & address of the person making such contributions & such other particulars as may be prescribed. csukeh nku og gS tgkWa izkIrdrkZ lg;ksx nsus okys O;fDr dk fooj.k tSls uke]irk ugha j[krk E.g Contribution by a Well Wisher. ,d ’kqHkfpard }kjk lg;ksx
RSB-TRAINING-SESSION ON ACCOUNTS

25. 7.11 Taxation Of Anonymous Donation - U/s 115BBC csukeh nku dk djk/kku- - U/s 115BBC
Anonymous Donation received in excess of the higher of
5% of the total donations received by the assessee ,00,000
csukeh nku izkIrdrkZ laLFkk ds dqy vk; dk 5 % ;k ls vf/kd jkf’k ij
shall be chargeable to tax at a flat rate of 30%.
30 % dj ykxw gksxk
RSB-TRAINING-SESSION ON ACCOUNTS

26. 7.12 PAYMENTS Hkqxrku
shall be sanctioned by authorized person against bill or statement of expenses.
vf/kd`r vf/kdkjh ls fcy ;k [kpsZ dh LVsVesaV ij eatwjh izkIr djus ds ckn gh Hkqxrku djuk
Maintain payment vouchers recording
Hkqxrku okmpj dk j[kj[kko
Name & Address of the person to whom payment is made, purpose, amount paid, mode of payment, evidenced by signature of the sanctioning authority and recipient.
ftl O;fDr dks Hkqxrku fd;k gS mldk uke o irk] m}s’; ] jde Hkqxrku ]Hkqxrku fof/k] vf/kdkjh dk vkns’k vkSj izkIrdrkZ dk gLrk{kj gksuk t:jh gS
RSB-TRAINING-SESSION ON ACCOUNTS

27. 7.13 PAYMENT VOUCHER :- भुगतान वाउचर
Evidence all payments through payment voucher
lHkh Hkqxrku] Hkqxrku okmpj ls gks bldk lk{; fn[kkuk
MODEL SEVA TRUST
PAYMENT VOUCHER Hkqxrku okmpj
Date fn …….. V.No
Paid to Hkqxrku fd;k ………………………………………………………………………………………………
The sum of Rs : …………………..(Rupees……….) by cash uxn / cheque No pSd la[;k ……….
Dt fnukad …………………… …………………/…………………………………………………………..Bank cSad
Towards ds fy;s ……………………………………………………………………………………………………………………..
Head of Account [kkrs dk ’kh”kZd …………………………………………………………………………………………………..
Entered on Sanctioned By Recipient Signature
nkf[ky djus dh frfFk Lohd`fr nsus okys dk gLrk{kj izkIrdRrkZ dk gLrk{kj
RSB-TRAINING-SESSION ON ACCOUNTS

28. 7.14 Disbursement Hkqxrku
Disburse the money, material collected for the very same purpose for which collected
ftl m}s’; ds fy, /ku] lkexzh laxzg fd;k gS mlds fy, gh bLrseky djuk
Invest in deposit to match to the extent of money collected
tks /ku laxzg fd;k gS] tgka rd gks lds mls fuos’k djuk
Use the interest on deposit for the specified purpose
fuos’k ls izkIr C;kt dks fof’k”V m}s’; ds fy, gh bLrseky djuk
payment through bank cheque /draft/money transfer is preferred than cash payment lHkh Hkqxrku cSad ड्राफ्ट/ euh VªkUlQj }kjk djuk
Every payment exceeding 20,000/- shall be through account payee bank cheque/draft only ,000/- ls vf/kd ds Hkqxrku dks cSad ड्राफ्ट vkfn ds }kjk gh djuk A
RSB-TRAINING-SESSION ON ACCOUNTS

29. 7.15 ROUTING THROUGH BANK ACCOUNT cSad [kkrs }kjk ysu nsu djuk
Every Receipt & Payment of money shall be routed through a Bank account. izkfIr vkSj Hkqxrku cSad [kkrs }kjk djkbZ tkuh pkfg, Deposit all amount received to a Bank account. lHkh izkfIr;ksa dks cSad esa tek djokuk pkfg, Make all payments through Cheque, Draft, Account transfer. lHkh Hkqxrku pSd] ड्राफ्ट ;k vdkamV VªkUlQj }kjk fd;s tkuk pkfg,
RSB-TRAINING-SESSION ON ACCOUNTS

30. 7.16 Deposit All Money Received to a Bank A/c lHkh izkfIr;ksa dks cSad esa tek djokuk
By filling Bank Pay –in- Slip.
cSad tek iphZ Hkjsa
RSB-TRAINING-SESSION ON ACCOUNTS

31. 7.17 RE-IMBURSEMENT SYSTEM FOR CASH RECEIPT / PAYMENT (PETTY CASH) uxn izkfIr / Hkqxrku ([kqnjk jksdM)
The Person in charge shall maintain a
Cash Register recording
money received and paid.
gj izkfIr vkSj Hkqxrku dS’k jftLVj esa fy[kuk gS
At regular intervals a Receipt & Payment Statement shall be prepared reconciling opening & closing cash balance.
fu;fer :Ik ls izkfIr;ksa vkSj Hkqxrku dk LVsVesaV cukuk rFkk vkjafHkd rFkk vafre fLFkfr fooj.k dk rky esy djuk
Deposit all receipt to Bank account
LkHkh izkfIr;ksa dks cSad esa tek djokuk
Withdraw all payment through Bank Cheque.
cSad ls iSlk pSd }kjk fudyokuk
It is mandatory for the organization to maintain Petty Cash System, supported by petty cash voucher
laLFkk;sa vfuok;Z :i ls [kqnjk jksdM iz.kkyh dk iz;ksx djsa tks [kqnkjk okmpj ij vk/kkfjr gksA
Not to maintain cash beyond limit.
jksdM lhek ls vf/kd u j[ksa
RSB-TRAINING-SESSION ON ACCOUNTS

32. 7.18 Activities / Programme Expenses dk;Zdze O;;
In the case of Charitable Institution classification as per Objects or Activities
/kekZFkZ laLFkk ds fo”k; esa dk;Zdze rFkk m}s’; ds vuqlkj oxhZdj.k djuk
Example:
Members Meeting lnL;ksa dh cSBd
M.C. Meeting izca/ku lfefr dh cSBd
Administration iz’kklu
Office Maintenance dk;kZy; dk j[kj[kko
Annual Day okf”kZd fnol
Sports Meet [ksy lekxe
Primary School izkFkfed Ldwy
Medical Camp fpfdRlk f’kfoj
Personality Development Camp O;fDrRo fodkl f’kfoj
Skill Development Programme dkS’ky fodkl dk;Zdze
Collection /Expenses comparative table should be /prepared
O;; rqYkukRed rkfydk rS;kj fd;k tkuk pkfg,
RSB-TRAINING-SESSION ON ACCOUNTS

33. 7. 19 How to account for Expenses of a Programme
7.19 How to account for Expenses of a Programme? dk;Zdze ds [kpksaZ dk fglkc fdrkc dSls j[ksa\ For example – tSls (i) SKILL DEVELOPMENT PROGRAMME dkS’ky fodkl dk;Zdze
Pre - Programme Meeting dk;Zdze ls iwoZ cSBd
Printing of Notice/ Circular/ Invitation ifji=] fuea=.k i= Niokuk
Sending through post / courier Mkd ;k dwfj;j }kjk Hkstuk
Hall Rent/ Decoration & Arrangement gky dk ltkoV vkSj O;oLFkk
Sound System & Lighting Hire /ouh iz.kkyh vkSj fctyh dk fdjk;k
Garland/ Mementos ekyk vkSj Le`fr fpUg
Guest Travelling & Accommodation vfrfFk izokl vkSj jgus dh O;oLFkk
Honorarium to Resource Person dk;Zdze ds fu:id dks eku/ku
Food & Refreshments Hkkstu vkSj tyiku
TA/DA to delegates izfrfuf/k;ksa ds izokl dk [kpkZ
Hire & Transportation of Furniture &
Fittings QuhZpj vkfn dk fdjk;k vkSj ifjogu
Evaluation Meeting ewY;kadu cSBd
RSB-TRAINING-SESSION ON ACCOUNTS

34. (ii) ANNUAL DAY PROGRAMME okf”kZdksRlo dk;ZdzeZ
Pre-Programme meeting dk;Zdze ls iwoZ cSBd
Printing of fuea=.k Niokuk
Sending by Post/Courier }kjk Hkstuk
Hall/Stage-Decoration & Arrangement eap dh ltkoV vkSj O;oLFkk
Sound System & Lighting Hire /ofu iz.kkyh vkSj fctyh dk fdjk;k
Garlands, Flower Bouquets/mementos Le`fr fpUg
Prizes & Awards migkj vkSj iqjLdkj
Hire of costumes & other items os’kHkw”kk dk fdjk;k
Honararium to Artists dykdkjksa dks eku/ku
Food & Refreshments Hkkstu tyiku vkfn
Hire & Transportation of Furniture &
Fittings QuhZpj vkfn dk fdjk;k vkSj ifjogu
Evaluation Meeting cSBd dk ewY;kadu
RSB-TRAINING-SESSION ON ACCOUNTS

35. 8. APPROVED INVESTMENTS – U/s 11(5) -U/s 11 (5)
Lohd`r fuos’k
Section vuqHkkx
Investments निवेश
11 (5) (i)
11 (5) (ii)
11(5) (iii)
Government Saving Certificates, including
Immovable Properties
Deposit in any account with Post Office Savings Bank
Deposit in any account with :-
a) any nationalized bank
b) State Bank of India or any of its Subsidiaries
c) Scheduled Bank
d) Co-operative Bank
RSB-TRAINING-SESSION ON ACCOUNTS

36. 9. Panchayat or Municipality Act iapk;r ;k uxj ikfydk vf/kfu;e
In case of owning Land & Buildings. Hkwfe vkSj Hkou laca/kha
Obtain Building license Hkou ykblasl izkIr djuk
Obtain Occupancy certificate & Door No.
vf/kHkksx izek.k i= vkSj Mksj u- izkIr djuk
Pay Property tax Regularly laifRr dj dk fu;fer Hkqxrku
Obtain legal opinion dkuwuh jk; izkIr djuk
Obtain RTC / Khata certificate RTC / [kkrk izek.ki= izkIr djuk
Obtain encumbrance certificate Hkkj izek.ki= izkIr djuk
Obtain no dues certificate vns;rk izek.k iz= ysuk
RSB-TRAINING-SESSION ON ACCOUNTS

37. 10. List of some Resolutions dqN izLrkoksa dh lwfp
Confirmation of the proceedings of the previous meeting xr cSBd dh dk;Zokgh dh iqf”V
Approval of the Receipts/payments account of the previous month/quarter/year xr o”kZ dh Hkqxrku dk vuqeksnu djuk
Administration approval for the program to be conducted during next month/quarter/year vkxkeh esa gksus okys dk;Zdzeksa dk iz’kklfud vuqeksnu
Approval and sanction of budget for the program to be conducted next month/quarter/year vkxkeh esa gksus okys dk;Zdzeksa ds [kpZ dk vuqeksnu ,oa Lohd`fr
Recording important letters, orders or correspondence, if any, egRoiw.kZ i=] vkns’k ;k i=kpkj] ;fn dksbZ gS] rks fjdkWMZ djukA
Appointment/termination of members to the managing committee, sub committee izcU/ku lfefr] milfefr ds lnL;ksa dh oj[kkLr
Continued ………………..
RSB-TRAINING-SESSION ON ACCOUNTS

38. Admission of membership lnL;rk Lohd`fr
Sanction to open an account with Bankers and to authorize the office bearers to operate such Bank Account cSad [kkrk [kksyus dh Lohd`fr vkSj inkf/kdkfj;ksa }kjk [kkrk lapkyu dk vf/kdkj
Authorizing one or more to officially represent the trust/society before any authority or person fdlh vf/kdkjh ;k O;fDr ds lkeus lkslkbVh dk vf/kdkfjd izfrfuf/kRo djus dk vf/kdkj
Admission of membership lnL;rk Lohd`fr
Approval of specific programme fo’ks”k dk;Zdze dh Lohd`fr
Annual general meeting – adoption of managing committee report
okf”kZd vke cSBd & izcU/ku lfefr dh fjiksZV Lohd`r djuk
Adoption of audited statement of account vadsf{kr [kkrk fooj.kh Lohd`r djuk
Appointment of chartered Accountant for the next year vkxkeh o”kZ ds fy, pkVZMZ ,dkUVsUV dh fu;qfDr
RSB-TRAINING-SESSION ON ACCOUNTS

39. 11. AUDIT vads{k.k Internal Audit vkarfjd vads{k.k Statutory Audit
oS/kkfud vads{k.k
Social Audit
lkekftd vads{k.k
RSB-TRAINING-SESSION ON ACCOUNTS

40. 12 Prevention of frauds & misappropriation /kks[kk/kMh vkSj /ku dk nq:Ik;ksx dSls gksrk gS\
1 Frauds happen due to misappropriation of cash, stock and investments
udn] LVWkd vkSj fuos’k dh gsjkQsjh ls& /kks[kk/kMh gksrh gSA
2 Due to forging of signature on cheques etc pSd ij tkyh gLrk{kj djus ls
3 Criminal Act- concerned persons are liable to reimburse the same vijk/kh ekeyk & lacaf/kr O;fDr ml dh izfriwfrZ ds mRrjnk;h
4. Precautions: lko/kkfu;ka
Frame proper policies & procedures mfpr uhfr;ksa vkSj izfdz;kvksa dks viukuk
5 Internal controls & checks should be effective
vkarfjd fu;a=.k vkSj tkWp izHkkoh gksuh pkfg,
Reconcile cash & bank balance periodically r; le; ij jksdM vkSj cSad [kkrksa dk feyku
Maintenance of books of accounts on daily basis
[kkrksa dk j[kj[kko fnu izfrfnu djuk
Delegation of powers & clear responsibilities to be given to individuals and make them accountable
ftEesnkjh vkSj vf/kdkj iznku djds tokcnsgh cukuk
Internal audit quarterly
=Sekfld vkarfjd ys[kk ijh{kk
RSB-TRAINING-SESSION ON ACCOUNTS

41. 13. Registration under section 35 AC /kkjk 35 AC ds varxZr iathdj.k
1. for specific project for 3 years and not permanent in nature
fufnZ”V izdYi ds fy, 3 lky ds fy;s miyC/k vkSj ;g LFkkbZ :Ik esa miyC/k ugha gksxhSA
The application is to be sent to the secretary, National Committee for promotion of Social & Economic Welfare, Dept. of Revenue, Govt. of India North Block New Delhi ;g vkosnu jk”Vªh; lfefr ds lfpo ] lkekftd o vkfFkZd dY;k.k] jktLo foHkkx] Hkkjr ljdkj dks Hkstuk
Certificate will be issued in form 58A for 100% exemption in income Tax to the donors % vk;dj NwV ds fy, izek.k i= QkeZ 58 esa fn;k tk, nkuh dks
Annual report to be submitted to national committee indicating progress of the work and also names of the donors and their particulars. okf”kZd fjiksZV] jk”Vªh; lfefr dks izLrqr dh tk, ftlesa dk;Z izxfr ,oa nku nkrkvksa dk uke vkSj mudk ckdh C;kSjk fn;k tk;s A
RSB-TRAINING-SESSION ON ACCOUNTS