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7 · Tatanst #Jt: QiAijt: Tanya, qr*nt4F 8t4t q1iI 8. :T I # :4T# XXXIII tirw fiv 7r # &i7 9 76 JT7WA & &4 Trc #7 TATA 3 a4 & M1 B 74 TTa #T Tarqyu #T &1 [TT. #. 30/13/2018-f4TaT] TTT TTfiiz, TTF AA

1 · Capital Reserve 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

1 · Central Government 2. Financial Institutions Terms Loans b Interest accrued and due 3_ Banks

1 · Central Government 2. Financial Institutions 3. Banks Term Loans Other Loans (specify) 4. Other Institutions and Agencies 5. Debentures and bonds

6 · Fixed Deposits 7. Others (Specify)

1 · Acceptances secured by hypothecation of capital equipment and other assets 2 Others TOTAL Note: Amounts due within one year

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 (Specify) TOTAL (B TOTAL (A +B)

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

1 · Central Government 2_ Government Agencies 3. Institutions/ Welfare Bodies 4_ International Organisations 5. Others (Specify) TOTAL

1 · Entrance Fees 2. Filing Fees 3 . Seminar/ Program Fees 4_ Consultancy Fees 5. Others (Specify) TOTAL Note Accounting Policies towards each item are to be disclosed

1 · Interest a) On Government Securities b) Other Bonds/ Debentures 2. Dividends On Shares b) On Mutual Fund Securities 3. Rents 4.Others (Specify)_ TOTAL

1 · Profit on Saleldisposal of Assets_ a) Owned Assets Assets acquired out of grants, O received free of cost 2. Fees for Miscellaneous Services 3_ Miscellaneous Income TOTAL

36 · 3. FIXED ASSETS

3 · 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.

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 · DEPRECIA TION

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 toldeductions 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

7 · GOVERNMENT GRANTSISUBSIDIES

7 · 1 Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve

7 · 2 Grants in respect of specific fixed assets acquired are shown as deduction from the cost of 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

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.

1 · CONTINGENT LIABILITES

1 · 1 Claims against the Entity not acknowledged as debts Rs_ (Previous year Rs_

1 · 2 In respect of: Bank guarantees given bylon behalf of the Entity ~Rs. Letters of Credit opened by Bank on behalf of the Entity -Rs Bills discounted with banks Rs_ Previous year Rs. 1.3 Disputed demands in respect of: Income-tax Rs_ Previous Year Rs_ GST Rs. Previous Year Rs.

3 · LEASE OBLIGATIONS

6 · FOREIGN CURRENCY TRANSACTIONS

6 · 1 Value of Imports calculated on CLF Basis: Purchase of finished Goods Raw Materials & Components (Including in transit) Capital Goods Stores, Spares and Consumables 6.2 Expenditure in foreign currency: Travel

7 · Corresponding figures for the previous year have to be regrouped/ rearranged; wherever necessary_ 8. Schedules I to XXXIII 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. [F No. 30/13/2018-Insolvency] GYANESHWAR KUMAR SINGH, Jt: Secy.