PREAMBLE
Whereas certain draft rules further to amend the Bombay
Public Trusts (Gujarat) Rules, 1961 where published as required by sub-sec. (3)
of Sec. 84 of the Gujarat Public Trusts Act, 1950 (Bom. XXIX of 1950) at pages
316-1 to 316-6 in the Gujarat Government Gazette, Extraordinary Part IV-B, dt.
5.11.2014 under the Government Notification, Legal Department No.
GK/32/2014/ECO/102014/32/E, dt. 5.11.2014 inviting objection or suggestion from
all persons likely to be affected thereby within a period of thirty days from
the date of publication of the said notification in the Official Gazette;
And whereas, the objections or suggestions have received in
the said draft rules, have been considered by the Government.
Now therefore, in exercise of the powers conferred by Sec.
84 of the Gujarat Public Trusts Act, 1950 (Bom. XXIX of 1950), the Government
of Gujarat hereby makes the following rules further to amend the Bombay Public
Trusts (Gujarat) Rules, 1961, namely:--
Rule - 1.
These rules may be called the Bombay Public Trusts
(Gujarat) (Amendment) Rules, 2015.
Rule - 2.
In the Bombay Public Trusts (Gujarat) Rules, 1961
(hereinafter referred to as "the said rules"), in Rule 1-A, after
clause (2), the following clause shall be added, namely:--
"'(3) "F.C.R.A" means
the Foreign Contribution (Regulation) Act, 2010.".
Rule - 3.
In the said rules, in Rule 23, for sub-rule (2), the
following shall be substituted, namely:--
"(2) The fees for the supply of
copies shall be:--
(a)
the rate of copying fees @ Rs. 5.00
per page;
(b)
the charge for comparing copies @ Rs.
2.00 per page;
(c)
the charge for coping a map or plan or
Schedule/Statement, etc. @ Rs. 10.00 per page;
(d)
for supplying; certified copy
generated by computer, Xerox, etc. @ Rs. 1.00 per page;
(e)
in case of requirement of urgent copy,
an additional of Rs. 0.50 shall be levied over and above charges prescribed for
copy and comparing and will be added to the total charges.".
Rule - 4.
In the said rules, for Schedule VIII and Schedule IX, the
following shall be substituted, namely:--
SCHEDULE VIII
[See Rule 17(1)]
Name of Public Trust................Trust
No................Date of Registration:................Address of the Trusts'
office................Phone No................
Balance Sheet as on................31/3/..............
Bank Account No. of Trust for transaction of Foreign
Contribution: ................F.C.R.A. No................Date:................
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FUNDS AND LIABILITIES
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Rs.
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PROPERTY AND ASSETS
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Rs.
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Trust Funds or Corpus
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Immovable Properties (suitably classified giving mode of valuation)
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Balance as per last balance sheet
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additions or deductions (including those for depreciation)
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Adjustment during the year (give details)
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if any, during the year
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Other earmarked Funds (Created under the provisions of the Trust-deed
or scheme or out of the income)
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Investments (Suitably classified, giving mode of valuation)
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Depreciation Fund
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Furniture and fixtures
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Sinking Fund
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Balance as per last Balance Sheet
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Reserve Fund
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Additions of deductions (including those for deprecation)
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Any other Fund
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If any, during the year
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Loans (secured or unsecured)-
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Loans (Secured or unsecured)
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From trustees
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Good/doubtful
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From others
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Loans scholarships
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Liabilities
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Other loans
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For Expenses
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Advances
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For Advances
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To trustees
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For rent and other deposits
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To employees
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For sundry credit balances
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To contractor
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Income and Expenditure Account
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To lawyers
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Balance as per last balance sheet
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To others
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Less appropriation, if any
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Income Outstanding
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Add/Less: Surplus of deficit
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Rent
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As per income and Expenditure Account
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Interest
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Other income
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Cash and Bank Balances (give name of the banks) (give type of account
and account No.)
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(a) In current account and fixed deposit account (give names of banks
and state in whose name the account stands)
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(b) In F.C.R.A. Account No. or fix deposit Account (give names of banks
and branches)
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(c) With the trustee (give name)
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(d) With the manager (give name)
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Total:
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Total:
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In case the accounts are maintained on cash basis, state
the income outstanding here below:
The above Balance Sheet to the best of my/our belief
contains a true account of the Funds and Liabilities and of the property and
Assets of the trust.
As per our report to even date
CHARTERED ACCOUNTANT
Place:................
Date:................
Auditors................
Trustees
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Name/Address/Phone No. of the Auditors
(Name/Address/Phone No. of the Trustee)
Note.--
(1)
Market value as on the date of the
Balance Sheet should also be given by way of a note.
(2)
Particulars of investments in concerns
in which the trustees are interested shall be given separately by way of a
note.
SCHEDULE IX
[See Rule 17(1)]
Name of Public Trust................Trust
No................Date of Registration:................ Address of the Trusts'
office ................ Phone No................ Income and Expenditure Account
for the year ending................31/03/................ Bank Account No. of
Trust for transaction of Foreign contribution: ................F.C.R.A.
No................Date:................
Bank Address:
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EXPENDITURE
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Rs.
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INCOME
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Rs.
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To Expenditure in respect of properties
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By Rent (accrued/realized)
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Rates, Taxes, Cesses
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Repairs and Maintenance
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Salaries
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By interest (accrued/realized)
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Insurance
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Depreciation (by way of provision or adjustments)
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Other expenses
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On securities
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To Establishment expenses
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On loans
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To remuneration (in the case of a math)
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On Bank account
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To the head of the math, including his House hold expenditure, if any.
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By Dividend
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To legal expenses
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By Donations in cash or kind
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To audit Fees
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Domestic
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To contribution and fees
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International F.C.R.A. No. and Date
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To amounts written off-
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By Income from other sources (in details as far as possible)
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(a) Bad debts.
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(b) Loan scholarships
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By Transfer from Reserve
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(c) Irrecoverable rents
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(d) Other items
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By Deficit carried over to Balance Sheet.
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To Miscellaneous expenses
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To Depreciation
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To Amounts transferred to Reserve of specific funds
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To Expenditure on objects of the trust (Specify if any from FCRA)
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(a) Religious
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(b) Educational
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(c) Medical Relief
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(d) Relief of poverty
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(e) Other Charitable objects to surplus carried over to Balance Sheet.
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Total:
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Total:
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Dated ................at................
Trustees................
(Name/Address/Phone No. of the Trustee)
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As per our report to even date
CHARTERED ACCOUNTANT
Auditors
Name and address with
Phone No. of the Auditors.".
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Rule - 5.
In the said rules, for Schedule IX-C, the following shall
be substituted, namely:--
SCHEDULE IX-C
[See Rule 32]
Statement of income liable to contribution for the year
ending................ Name of Public Trust................Registration
No................Address of Trust................ Phone
No................E-mail................Name, Address and Phone number of
trustees, whom submit the audit report:................
Details of Relating Bank Account:
Name of Bank................Branch................
Address................................ Bank Account number relating to
transaction of foreign contribution of Trust:................F.C.R.A. No.
...............Date:................
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Gross annual income
Details of income not chargeable to contribution under Sec. 58 and Rule
32
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Rs.
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(i) Donations received during the year from any source
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(a) Corpus
(1) From Country
(2) From Foreign Country; F.C.R.A. No. and Date
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(b) General
(1) From Country
(2) From Foreign Country; F.C.R.A. No. and Date
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(ii) Grants by Government and Local authorities
(a) Government and Local authorities
(b) From Foreign Country
(c) By Funding agencies
(1) From Country
(2) From Foreign Country; F.C.R.A. No. and Date:
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(iii) Amount spent for the purpose of education
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(iv) Amount spent for the purpose of medical relief
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(vi) (A) Deductions out of income from lands used for agricultural
purpose:
(a) Land Revenue and Local Fund Cess
(b) Rent payable to superior landlord
(c) Cost of production, if lands are cultivated by trust.
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(B) Income from lands used for agricultural purpose.
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(vii) (A) Deductions out of income from lands used for non-agricultural
purpose:
(a) Assessment, Cesses and other Government or Municipal Taxes
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(b) Ground rent payable to the superior landlord
(c) Insurance premium.
(d) Repairs @ 8.33 per cent, of gross rent of building
(e) Cost of collection @ 4 per cent, of gross rent of buildings let
out:
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(B) Income from lands used for non-agricultural purpose.
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(viii) Cost of collection of income or receipts from securities,
stocks, etc. at 1 per cent, of such income:
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(ix) Deductions on account of repairs in respect of buildings not
rented and yielding to income, @ 8.33 per cent, of the estimated gross annual
rent
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Income liable to contribution
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CHARTERED ACCOUNTANT
Date:
Trustees:................
Auditors: