MOTILAL VORA, MP 24, Akbar Road TREASURER New Delhi-11 0011
Date: 19th March,20 18 To Shri Santosh Kumar, Under Secretary, Election Commission of India, Nirvachan Sadan, Ashok Road, New Delhi - 110001.
Dear Sir,
Ref: Your Letter No.56/AA/2016-17/PPEMS/215 dated 13th March, 2018. Sub: Submission of Annual Audit Report for the Financial Year 2016-17.
With reference to above subject matter regarding submission of Annual Audit Report of the party for the financial year 2016-17, as desired please find attached Annual Audit Report and Financial Statements of the party for the Financial Year 2016-17.
Thanking you. Yours faithfully,
~~~
------S.K. KAPOOR & CO CHARTERED ACCOUNTANTS 16/98, LIe BUILDING, THE MALL, KANPUR * Phone/Fax: 0512- 2372244, Email: [email protected]
Independent auditors' report To, The President, Indian National Congress 24, Akbar Road, New Delhi.
Report on the Financial Statements We have audited the accompanying financial statements of Indian National Congress (hereinafter referred to as 'The Party" ), 24 Akbar Road, New Delhi which comprises the Balance Sheet as at 31st March, 2017, the Income and Expenditure Account and the Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information. Incorporated in these financial statements are the financial statements of All India Congress Committee and Uttar Pradesh Congress Committee audited by us, and the accounts of 30 Pradesh Congress Committees, 5 Territorial Congress Committees, 1 Regional Congress Committee, All India Mahila Congress, All India Congress Seva Dal, National Student Union of India, All India youth Congress and Congress Party in Parliament audited by other auditors.
Management's Responsibility for the Financial Statements The Party's Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Party in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India and in accordance with the accounting principles generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the /~Y:~fR'~i~ to obtain reasonable assurance about whether the financial statements are,,'ftee .). .: .r.' __ / ... t ,-.
\ ~- '. r-< '.' L)','~: \ " \ ,"L \ p' from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Party's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the committee's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.
Basis for Qualified Opinion Attention is invited to following note forming part of Financial Statements:• Balances appearing in advances accounts of various parties have not been confirmed. Various balances are outstanding for considerable period of time against which no provision has been made for any doubtful advances ( Refer para C-1 Note No. 20).
Qualified Opinion In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matter described in the "Basis for Qualified Opinion" para above, the impact of which on the Excess of Income over Expenditure for the year and assets / liabilities as at March 31,2017 is unascertainable, the financial statements give a true and fair view in conformity with the accounting principles generally accepted in India:-
(a) In the case of the Balance Sheet, of the state of affairs of the Party as at 31st March, 2017; (b) In the case of the Income and Expenditure account, of the Excess of Expenditure over Income; and (c) In the case of the Cash Flow Statement, of the cash flows for the year ended:::::::..::.:.::..:: />-'o~\~·// G',:I/:-(''-..s on that date. (;" r .__ c, .,\;. "- i': l_ '" '\1 ; We further report that: i) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit except the matter described in the "Basis for Qualified Opinion" Paragraph above. ii) In our opinion proper books of account have been kept by the Party so far as it appears from our examination of those books. iii) The Balance Sheet, Income and Expenditure Account and the Cash Flow Statement dealt with by this Report are in agreement with the books of account.
Other Matter
We did not audit the financial statements of units of Indian National Congress other than All India Congress Committee and Uttar Pradesh Congress Committee which are included in the Consolidated Financial Statements whose financial statements reflect the Party's share of total assets of Rs.145.70 Crore ( Previous Year 141.25 Crore) as at March 31, 2017, and the Party's share of total Revenue of RS.62.52 crore ( Previous Year Rs 62.62 Crore ) for the year ended 31s1 March 2017, These financial statements have been audited by other auditors whose reports have been furnished to us by the Party and our opinion, insofar as it relates to the amounts included in respect of these units is based solely on the report of the other auditors. Our opinion is not qualified in respect of this matter.
For S K Kapoor & Co Chartered Accountants f:RN:000745C /> .,'\ II ', (:>~~,,/?~
. . .. // ...(VEt~ingh) v Partner M No:073124 Dated:21/12/2017 INDIAN NATIONAL CONGRESS 24-Akbar Road, New Delhi Balance Sheet as on 31-03-2017
PARTICULARS Note No. (Amount in Rs.) Current Year Previous Year SOURCES OF FUNDS CORPUS FUND 1 - - GENERAL FUND 2 Opening Balance 41566,74,890 34736,61,809 Add: Adjustment During the Year on account of transfer to Earmarked Fund. Add/Less:Excess of (Expenditure over - Income) Income over Expenditure (9630,18,572) Closing Balance 6830,13.0821 31936,56,318 41566,74,890 EARMARKED FUNDS 3 7365,08,038 RESERVES 1369,03,~151 4 - I LOANS/ BORROWINGS 5 Secured I I 42546,55,946 31247,22,274 Unsecured - 141,23,929 CURRENT LIABILITIES & PROVISIONS 6 3627,60,240 1555,31.913 TOTAL I 85475,80,542 75879,56,721 APPLICATION OF FUNDS I FIXED ASSETS 7 Tangible Assets 4232,56,320 4102,19,952 Intangible Assets 8,843 Capital Work-in-progress 22,107 I 7148,07,699 1475,34,4271 INVESTMENTS 8 Long Term 239,89,000 239,89,~00 ) Current Investments - CURRENT ASSETS 9 Cash & Cash Equivalents I 67531,06,515 Other Current Assets 62611,19,934 1787,66,437 1948,06,909 LOANS/ADVANCES & DEPOSITS 10 4536,45,728 5502,64,392 Summary of Significant Accounting Policies & other Explanatory information forms part 1-20 of Financial Statement I TOTAL 85475,80,542 75879,56,721 Auditor's Report As per our separate report of even date. For S.K. KAPOOR & CO. Chartered Accountants FRN:000745C j --~.? ,',,~ . I ' ~ Ii CoL ic( ~'~':J\./\/'\...'\ ~.-\/ 'yo v-..Q-i '- (V.B.Singh) dhief Accountant Treasurer General Secretary Partner Cum Administrative Officer M.No.073124 --.~ ~_~GqES/~ Camp: New Delhi ("',' ...... :: Dated: 21-12-2017. ':,_;. INDIAN NATIONAL CONGRESS 24-Akbar Road, New Delhi INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31-03-2017
(Amount in Rs.) PARTICULARS Note No. Current Year Previous Year INCOME
FEE & SUBSCRIPTIONS 11 134374896 104208588 GRANT/ DONATION/ CONTRIBUTIONS 12 506264629 372237167
COLLECTION BY ISSUING COUPONS i 13 1156449000 1679626806 OTHER INCOME I I 14 456531272 459573525 TOTAL (A) 2253619797 2615646086 EXPENDITURE
ELECTION EXPENDITURE 15 1496505659 532823371 EMPLOYEE COSTS 16 170623060 154623439 ADMINISTRATIVE AND GENERAL EXPENSES 17 I 1156588240 767865121 I I FINANCE COSTS I 18 310786665 286324063 DEPRECIATION AND AMORTISATION I EXPENSES 7 24623949 26189346 OTHER EXPENSES 19 I 57510797 1648,07,666 TOTAL (B) I 3216638369 1932633004
Balance being excess of Income over expenditure Transferred to General Fund 683013082
Balance being excess of Expenditure over income Transferred to General Fund (9630,18,572)
Summary of Significant Accounting Policies and other Explanatory information forms part 1-20 of Financial Statement Auditor's Report As per our separate report of even date. For S.K. KAPOOR & CO. Chartered Accountants FRN:000745C ) ! \ --.:J l , r{ h '~"J\..-'\""'\' !~/\I. \""' ... ~.'\ bL (.i ~'--" '''----7:(1 /-) (V;8.~ingh) " Chief Accountant Cum Treasurer General Secretary Partner Administrative Officer Camp: New Delhi Dated: 21-12-2017.
-"'-. INDAIN NATIONAL CONGRESS 24-Akbar Road, New Delhi Cash Flow Statement for the year ended 31-03-2017. (Amount in Rs ) (Amount in Rs ) PARTICULARS Current Year Previous Year
A. CASH FLOW FROM OPERATING ACTIVITIES Excess of Income!(Expenditure) over Income -963018572 683013082 Adjustments for: Depreciation 24623949 26189346
Operating Profit before Working Capital Changes -938394623 709202428 Adjustment for (Increase) I Decrease in Operating Assets Loans & Advances.Other Current Assets(lncrease)Decrec: 112659137 -240043148 Adjustment for Increase/(decrease) in Current Liabilties 207228326 19632080 Adjustment for increase!(decrease) in Earmarked Fund. 599604323 J1406268\ Cash generated from Operations -18902837 487385091
Net Cash generated from Operations ·18902837 4873,85.091
B. CASH FLOW FROM INVESTING ACTIVITIES Purchase of fixed assets (376,47,053) (80.98.438) Capital Work In Progress (5672.73,272) (968,43,355)
Net Cash flow/(used) in Investing Activities (604920325) (104941793)
C, CASH FLOW FROM FINANCING ACTIVITIES Increase! (Decrease) in Secured & Unsecured Loan 11158,09,744 -136575322
Net Cash flow/(used) Financing Activities 1115809744 -136575322
Net Increase in Cash & Cash Equivalent (A+B+C) 491986581 245867976
Add: Opening Cash and Cash equivalents at commencement 6261119934 6015251958
Closing Cash and Cash equivalents as per Balance sheet 6753106515 6261119934
Auditor's Report As per our separate report of even date, For S,K. KAPOOR & CO. Chartered Accountants FRN:000745C
. . '~-"-'-f.-'<~j ;.~., / 1 ,J .t (V.B.Singh) jChlef Accountant Cum ~'/l() t l 1'; L\. l h. f Partner Administrative Officer \ Treasurer General Secretary M.No:073124 Camp: New Delhi Dated: 21-12-2017. Indian National Congress, 24-Akbar Road, New Delhi. Notes forming part of Balance Sheet and Income & Expenditure Account for the year ended on 31-03-2017. Amount ( Rs. )
Particulars Current Year Previous Year Note No.1 Coq~us Fund O~ening Balance - - Add: Excess of income over Expenditure - - Less Excess Of Expenditure Over Income - - Total - - Note No.2 General Fund Opening Balance 41566,74.890 34736,61,809 Add Adjustment dunng the year - Add: Excess of Income over Expenditure - 6830,13,082 Less: Excess of Expenditure Over Income 9630.18.572 - Total 31936,56,318 41566,74,891 Note No.3. Earmarked Funds Relief & Other Funds Balance at the beginning of the year 1141.26.209 1315,73.083 Deductions during the year 87.06.017 20,11,533 Addition during the year 16.04.174 1517165 Balance at the end of the year 1070,24,366 1310,78,715 Other Funds Balance at the beginning of the year 630533,672 7300000 Deductions during the year 10.50.000 1475000 Addition during the year - - Balance at the end of the year 6294,83,672 5825000 Total 7365,08,038 1369,03,715 Note Ng_,_1 - - RESERVES - Revaluation Reserve - Special Reserves - - General Reserve - - Capital Reserve - - Total . - Note No.5 - Loan & Borrowing . Secured Loans 204.16.092 12420235 U.S.I. Current Ale No.28128 26934,37.767 2247445132 Vljaya Bank 15408.02.087 864856907 (secured by FOR's with bank) - - - - Unsecured Loan - 14123929 Total 42546.55,946 31388,46,203 Particulars Current Year Previous Year
Note No.6 Current Liabilities & Provisions CURRENT LIABILITIES Creditors Staff 5.42,020 19252 Others 1170.73,017 78727629
StatutorY Liabilities TDS Payable 35.101 1165691 Interest accrued but not due on borrowings - - Expenses Payable 1828.09.245 69744419 Other Current Liabilities Other Current Liabilities 622,83.757 5752754
PROVISIONS Motor Vehicle - - Others 17,100 122168 Total 3627,60,240 1555,31,913 Total Liabilities 85475,80,542 75879,56,722 Note No.7 Fixed Assets Tangible Assets Motor Vehicle 1045.47,878 105425995 Air Conditioner 24.20,047 2687080 Office Equipment & Other Assets 241,97,982 23119129 Furniture & Fixture 205.56,796 19669559 Plant & Machinery 4,63,040 579053 Library Books - 976 Computer 65,16,667 6681580 Generator 17,12,862 1286999 Land & BUilding 2628,41.048 250769581 Intangible A~seJs 8.843 22107 Total 4232.65,163 4102.42,059 CAPITAL WORK IN POGRESS
CWIP-BUlldll1g 7148,07.699 1475,34,427
.__._----- Total 7148,07,699 1475,34,427 Note No.8 INVESTMENT Current Investment Investment made in government secunties - - Other approved secuntres - - Others - - Long-term Investment Investment made In government securities - -
Other approved secuntres - - Other 239,89,000 23989000 -
Total 239,89,000 23989000 ") .. 1.,_. ,_ ,: .J , , , ~ ., 'J! ) :f,; ..' Particulars Current Year Previous Year
Note No.9 CURRENT ASSETS Inventones - - Receivables - - Grants/ Donations/ Contributions 2.83,400 - Others 411,84,236 2500 Due from Employees 112.09.214 -
Balance with banks and Post Office 3525.85,177 307151525
Fixed Deposits with Banks short Term 61062.86,065 5435627044 Fixed Deposits with Bank-Long Term 102.13,947 197524836
Balance in Current Accounts With Banks 682,85.297 1063,59,796
Draft In Hand/ Cheque in Hand - 1020420 Cash in Hand 1630.59,179 213433813 Sub Total 67531.06,515 62611,19.934 Other Current Assets TDS Receivable 24,03,620 3164015 Accrued Interest on FDRs 1740,39.019 189347614 Others 23,23,798 2295280 Sub Total 1787.66.437 1948,06,909 TOTAL 69318.72,953 64559,26,843 Note No 10. LOANS AND ADVANCES & DEPOSITS Loan & Advances Staff 111,63,272 12505515 Prepaid Insurance 27.540 11005 Travelling Advance - 346176 Others 4372,64,233 526355095
Deposits DDO lok Sabha 30.000 30000 N.D,M,C, 3.65.956 365956 V,S,N,L 10,000 10000 Northern Railway 54,000 54000 Directorate Of Estates 2,83,180 283180 Sport Authority Of India 19,61,558 1950000 Maruti Udyog Ltd. 65,000 65000 Gas-LPG 650 650 Others 24,20.339 8287814 Total 4536,45,728 5502,64,392 Particulars Current Year Previous Year
Note No.11 FEE AND SUBSCRIPTION Membership Fee - Share of P & A Membership Fee 5.23,160 61099118 Membership Fee 1074,34,557 26851500 Application Fee 130,84,604 13875830 Delegate Fee 64.64,850 707800 Membership Fund 65,89,510 Membership Form 2,78,215 1674340 Total 1343,74,896 104208588 Note No.12 GRANTS DONATIONS AND CONTRIBUTIONS Individual Donors Donation 1665.22,229 225631115 Donation Congress fund, - 48700000 Donation From AICC Members 2,400 14400 Donation From MPs 45,54,000 12312000 Donation Application Fee 2,00,000 20000 Donation (Souvenir) - Donation From Sympathisers 3,12,000 520000 Volluntary fund from PCC/FO Aid from AleC - - Company Donors Donation 1621,65,000 44821021 Building fund 19,55,000 0 Electoral Trust & Foundation 1622,54,000 40125000 Other Donations 83,00,000 93631 Total 5062,64,629 3722,37,167 Note No.13. Collection from Issuance of COUl2onsl Sale of Publications Revenue from Issuance of Coupons 11564,49.000 1679626806 Revenue from Sale of Publications Total 11564,49.000 1679626806 Note No.14. Other Income Interest on Fixed Deposits 4331,68,186 442821081 Saving Bank Interest 57,57,342 3905346 Miscellaneous Income Miscellaneous Receipts 176,05,744 12847098 Total 4565,31.272 459573525 Note NO.15. ELECTION EXPENDITURE Election Publicity Expenses 6275,45,312 83189169 Election Travelling Expenses 2698,81,397 95297431 Election Other Expenses 5987,92,700 340924971 Prepoll Survey Expenses 2.86.250 13411800 ", Total 14965,05.659 532523371
[~
it'
'. r Particulars Current Year Previous Year
Note No.16. EMPLOYEE EXPENDITURE
Remuneration to employees 1571,48,440 148387743 Allowances and bonus 62,15,753 3790585 Ex-Gratia 60.78.417 1070487 Gratuity 11.80.450 1374624 Total 1706,23,060 154623439 Note No.17. Administrative & General EXQenses
Postage & Telegram 25,39,457 3606392 News Paper & Periodicals 19.94,960 1679490
Meeting Expenses
Meetings Expenses 831,49,453 174536295 Plenary Session expenses - - 125th Congress Celebration Expenses 23,75,632 49340121 Publicity Expenses 4793.05,743 58052140 SOCialMedia Expenses 757,24630 12933365
Expenses of Other Dept. Computer Section 26.58,070 3913921 News Watch 60,000 72325 Foreign Affairs 25,75,136 2810173 Ex-Service Men Cell 694 7918 Media Dept!. 14.74,901 2810798 Minorfty Department 6,17,563 466284 Human Rights Deptt. - - Publicity Department - -1500 Legal Department 11,70.000 57773 SC Deparment 3.10,037 136970 Control Room 3,90.000 251000 Vichar Vibhaq Expenses 4.698 - Cell & Departments 25,20,083 2925458 Aid to PCC & DCC - 146,73,305 Aid to AICC - - Aid To Others 1114,96,943 70910641
Contribution to Frontal Organisations. 14,26,445 1174062 Contribution To Youth Congress - 510 Contnbution To N.S.U.I - 24,000 Contribution To Sevadal - 8,200 Contribution To Mahila Congress - 12,400 Travelling Expenses 1340.26,070 133790707 Rent & Taxes 93,00,106 6565063 Water & Electricity 197.46,653 19827082 Telephone Expenses 118.03.270 13196017 "_ . -- Printing & Stationery 333,58,652 27101455 Motor Car Expenses 200,29,732 21107199 Repair & Replacement 246,71,443 20822864 Relief Expenses 1,60,400 14093163 Particulars Current Year Previous Year Security Expenses 37,01.691 3203450 Audit Fee 9,14,985 1932122 Legal Expenses 218.49,953 22582301 Rally Expenses 476.48,625 37491626 Computer Expenses 1,92,988 1814404 Organisation Election 278.98,734 27592914 Contribution to RGPRS 12,74,034 617209 Other Expenses 302,16.460 15725504 Total 11565,88,240 7678,65,121 Note No.i8, Finance Cost Interest on Loan 3102,78,672 285849308 Bank Charges 2,91.484 474755 Interest on TDS 2,16,509 - Total 3107,86,665 286324063
Note No,19. Other EXl2enses Miscellaneous Expenses 282,03,317 116699478 Conveyance Expenses 1,10,060 18613389 Constituency office exp. 241,00,364 23710465 Office Expenses, 50,97,056 5784334 Publication Expenses - - Assets Written off - - Total 575,10,797 164807666 Indian National Congress, 24-Akbar Road, New Delhi. Fixed Assets Schedule as at 31/03/2017 (Amount in Rs./ Particulars Total as on Additions during Deletions during Total as on Depreciation for the W.D.V. as on 01-04-2016 the year the year 31-03-2017 year 31-03-2017 Schedule to Note No.7 Fixed Assets Qpe;Qill.g Motor Vehicle 1054,36361 15601814 6,70,371 1203.6"1,804 158,19,927 1045,47878 Air Conditioner 27,50,115 91405 . 28,41,520 421,473 24,20,047 Office Equipment & Other Assets 231,80.289 3578377 267.58.666 25,60,684 241,97,982 Furniture & Fxture 196,76186 2467963 221.44,149 15.87,353 205,56.796 Plant & Machinery 5,13.531 29300 - 5,42831 79,791 4,63,040 Library Books - 0 - - Computer 66,49,460 869564 75,19.024 1002,357 65,16.667 Generator 12,86,999 520000 - 18,06999 94.137 17,12,862 Land BUilding & 2507,27,011 15159001 - 265886012 3044,964 2628,41.048 Intangible Assets 22,107 0 22.107 13,264 8,843 Total 4102,42,059 383,17,424 6,70,371 4476,89.112 246.23,949 4232.65,163 CAPITAL WORK IN POGRESS - CWIP-Buildlng 1475,34,42"1 567273272 - 7148,07,699 - 714807,699 - Total 1475,34,427 5672,73,272 - 7148,07,699 - 7148,07,699
.: G\~t::,"?::, ,~, ':o, -:..... \'. -" ,I =:-~\\.! .j.. iJ Indian National Congress
24 Akbar Road I New Delhi-11 0011.
Note No. 20 Summary of Significant Accounting Policies and other explanatory information for the year ended 31st March 2017
A-Corporate Information:
Indian National Congress is a National Party registered with the Election Commission of India as a political party. The Object of the Party is the well being and advancement of the people of India and the establishment in India , by peaceful and constitutional means , of a Socialist State based on Parliamentary Democracy in which there is equality of opportunity and of Political , economic and social rights and which aims at world peace and fellowship.
B- SIGNIFICANT ACCOUNTING POLICIES
1, Basis of Preparation: The financial statements have been prepared to comply in all material respects with the Accounting Standards and Guidance Note issued by the Institute of Chartered Accountants of India to the extent applicable. The financial statements have been prepared under the historical cost convention on accrual basis. The accounting policies have been consistently applied by the Party, and are consistent with those used in the previous year.
2, Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements. Although these estimates are based upon management's best knowledge of current events and actions, actual results could differ from these estimates.
3. Fixed Assets Fixed Assets are stated at cost of acquisition less accumulated depreciation. Cost of acquisition of fixed assets is inclusive of Freight, Duties & Taxes.
4. Depreciation I Amortization Depreciation is provided using written down value method, as per the rates decided by the management and has been provided consistently.
5. Employee Benefits Remuneration and other employee benefits payable are accounted fO(.·9D:.. accrual basis. >('~G:'f::;,;-:>. ~~- )-, .... 'C?....", '7 :.! 1 ':;" .. ,·\k ':.; :~o(~d, ::.; r·;. 'A, ~\,:, I;,)! -"'1 .,." /'), . 6. Revenue Recognition -r Except annual member fee from members all the income and expenses are accounted for on accrual basis.
7. Provisions: A provision is recognised when the party has a present obligation as a result of past event; it is probable that an outflow of resources embodying economic benefit will be required to settle the obligation, in respect of which a reliable estimate can be made. Provisions are not discounted to its present value and are determined based on the best estimate required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and are adjusted to reflect the current best estimates.
8. Investments: Investments are classified into current and long term investments. Current investments are stated at the lower of cost and fair value. Long term investments are stated at cost less provision for diminution other than temporary, if any, in the value of such investments.
9. Cash Flow Statement Cash flow statement is prepared as per Indirect method as referred to in AS-3 "Cash Flow Statement"
C- Notes on Accounts: 1. Balances appearing under the head "Advances" are subject to review, reconciliation and consequential adjustment. 2. Previous year figures have been regrouped & rearranged wherever considered necessary.
For S K Kapoor & Co Chartered Accountants FRN:000745C
\ ~'. "-.,"·"'i\l\;\.A[\~ .._ ~'11OLu.l v....,/a-t (V B Singh) /( S M Moin) (Motilal Vora) Partner Chief Accountant Treasurer General Secretary M No:073124 cum Administrative Dated:21/12/2017 Officer
:--;\. Verification
I, VINOD PONMADATHIL GOVIND (full name in Block letter), S/o.(Late) Shri P V G Nambissan, solemnly declare that to the best of my knowledge and belief, the information given in this Form is correct, complete and truly stated.
I further declare that, I am verifying this Form in my capacity as SECRETARYon behalf of the political party above named and I am also competent to do so.
(VI~ATH~LGOVI SECRETARY Authorized Signatory
(Signature and name of the Treasurer / Authorized Person)
Date: 12/03/2018 Place:New Delhi