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

“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

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

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

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

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

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 iSu@Vsu 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

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 (bZdkbZ @ 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

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

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

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

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

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

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

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

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

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 &vkod @ tkod jftLVj Vehicle Log Book okgu ykWx cqd Personnel Diary futh Mk;jh RSB-TRAINING-SESSION ON ACCOUNTS

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

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

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 C;kt@ ykHkka’k Activities / Programme Collection dk;Zdze }kjk laxzg (izkIr vk;) RSB-TRAINING-SESSION ON ACCOUNTS

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

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

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

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

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 1,00,000 csukeh nku izkIrdrkZ laLFkk ds dqy vk; dk 5 % ;k 100]000@& 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

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

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

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 pSd @ ड्राफ्ट/ euh VªkUlQj }kjk djuk Every payment exceeding 20,000/- shall be through account payee bank cheque/draft only 20,000/- ls vf/kd ds Hkqxrku dks cSad pSd @ ड्राफ्ट vkfn ds }kjk gh djuk A RSB-TRAINING-SESSION ON ACCOUNTS

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

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

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

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 Lakxzg @ O;; rqYkukRed rkfydk rS;kj fd;k tkuk pkfg, RSB-TRAINING-SESSION ON ACCOUNTS

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 fdjk;k @ 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

(ii) ANNUAL DAY PROGRAMME okf”kZdksRlo dk;ZdzeZ Pre-Programme meeting dk;Zdze ls iwoZ cSBd Printing of Notice/Circular/Invitation uksfVLk @dji= @ fuea=.k Niokuk Sending by Post/Courier Mkd @dksfj;j }kjk Hkstuk Hall/Stage-Decoration & Arrangement gky@ eap dh ltkoV vkSj O;oLFkk Sound System & Lighting Hire /ofu iz.kkyh vkSj fctyh dk fdjk;k Garlands, Flower Bouquets/mementos gkj @ xqynLrk @ 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

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

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

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 ekg @ frekgh @ o”kZ dh izkfIr;ka @ Hkqxrku dk vuqeksnu djuk Administration approval for the program to be conducted during next month/quarter/year vkxkeh ekg@ frekgh @o”kZ 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 ekg@ frekgh @o”kZ 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 fu;qfDr@ oj[kkLr Continued ……………….. RSB-TRAINING-SESSION ON ACCOUNTS

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 U;kl @ 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

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

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

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 110001 ;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 . 100 % 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