The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, and subject to the limitations of disclosure required therein and subject to our observations referred in annexure attached hereto and Notes to account referred in Schedule M.

रजिस्ट्री सं॰ डी॰ एल॰-33004/99

REGD. NO. D. L.-33004/99 असाधरण EXTRAORDINARY भाग III—खण्ड 4

PART III—Section 4

प्राध्किार से प्रकाशित

PUBLISHED BY AUTHORITY

भारतीय यूनिट टªªªªस्ट 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ã⊹ã¶ããè, Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ÊãñŒãã¹ãÀãèàã‡ãŠãò ‡ãŠãè ãäÀ¹ããñ›Ã मुंबई, 27 मई, 2013

¹ãÆÍããÔã‡ãŠ, ¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãŠã ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã (†Ôã¾ãî¾ãî›ãè'ããƒÃ) ½ãìâºãƒÃ 31 , 2013 (), / 1. 64 , 2. , 3. 91 4. 96 IV , ं , , , , , , ( ) ,2002 ' : () —

() , () — ' :

(i) " ( ) , 2002", 31 , 2013, //

40 GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (ii) / 1. 64 , 2. 91 , 96 IV ‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ãâŠ., gLrk- ('ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã) :

: 27.05.2013

Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ

ÊãñŒãã¹ãÀãèàã‡ãŠãò ‡ãŠãè ãäÀ¹ããñ›Ã (, ) 1. , 1963 " ( ) , 2002" () 15 , 2003 01 , 2003 " " : / ,

2. ( ) , , / // ,

3. , . / , /

‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ãâŠ. Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ . ('ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã) : : 27.05.2013

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãŠã ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã

½ãÖ¦Ìã¹ãî¥ãà ÊãñŒãã ¶ããèãä¦ã¾ãã⠇㊠. 'ãã¾ã ãä¶ã£ããÃÀ¥ã

I. :

. , " " . , . , II. ,

III. IV. 1964 , , . Œã. ¾ãîãä¶ã› ¹ãÆãèãä½ã¾ã½ã ¹ãÆãÀãäàã¦ã ãä¶ããä£ã 64 , 64 , ()

Øã. ̾ã¾ã : Üã. ãä¶ãÌãñÍã i. ii. / iii. , - iv. ,[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 3 v. " " vi. , " " vii. / , / Ý. ãä¶ãÓ¹ããã䪦ã ãä¶ãÌãñÍããò ‡ãŠã ½ãîʾããâ‡ãŠ¶ã I. ƒãä‡ã‹Ìã›ãè †Ìãâ ƒãä‡ã‹Ìã›ãè Ô㽺㮠¹ãÆãä¦ã¼ãîãä¦ã¾ããâ : 'ã. ‡ãŠãÀãñºããÀãè ¹ãÆãä¦ã¼ãîãä¦ã¾ããâ 30 ( ) 50,000 .5,00,000 अनुप 'ãã. ØãõÀ ‡ãŠãÀãñºããÀãè / ‡ãŠ½ã ‡ãŠãÀãñºããÀãè / 'ãÔãîÞããèºã® ¹ãÆãä¦ã¼ãîãä¦ã¾ããâ : , II. ã䡺ãòÞãÀ, ºããù¥¡,ÔããÌããä£ã ¨ãɥ㠆Ìãâ 'ãâ¦ãÀ¥ããè¾ã ¶ããñ› - ¨ãɥ㠹ãÆãä¦ã¼ãîãä¦ã¾ããâ :

'ã. ‡ãŠãÀãñºããÀãè ¹ãÆãä¦ã¼ãîãä¦ã¾ããâ : , 15 ( .5 ) - 'ãã. ØãõÀ ‡ãŠãÀãñºããÀãè/ ‡ãŠ½ã ‡ãŠãÀãñºããÀãè ¹ãÆãä¦ã¼ãîãä¦ã¾ããâ : / : i) ª•ããÇãðŠ¦ã ¨ãɥ㠹ãÆãä¦ã¼ãîãä¦ã¾ããâ : 182 ã䪶ããò Ôãñ 'ããä£ã‡ãŠ 'ãÌãÍãñÓã ¹ããäÀ¹ã‡ã‹Ìã¦ãã 'ãÌããä£ã ÌããÊããè ¨ãɥ㠹ãÆãä¦ã¼ãîãä¦ã¾ããâ 182 () १८२र् ॆंेय्र्श्ॆर्ंॆंर् ॆर्ंॆंै र्ष्ॆर्ंॆंेह्मर्ष्ॆर्ंॆर्ंर्ॆिंर्भ्ॆर्ंॆंर् ॆर्ंर्ॆिंर्र्ॆिंंर्ींॆंर् ॆर्ंर्ॆिर्ंॆंेर्फ्रॆंर् र्ॆिर्ंॆर्ंॆिर्ंॆंै र्म्ॆंर्ाॆं र्ष्ॆंर्ंॆंेर्भ्ॆंर्ह्ॆंर्ॆंेर्भ्ॆर्ंॆर्ंॆंॆं: 182 , र्ष्ॆंॅ/र् ॆर्ंॆर्ंॆिंर् ॆर्ंॆंष्र्र्ॆिंंर्श्ॆंर् र्ॆिर्ंॆर्ंॆिर्ंॆंै र्म्ॆंर्ाॆं र्ष्ॆंर्ंॆंेर्भ्ॆंर्ह्ॆंर्ॆंेर्भ्ॆर्ंॆर्ंॆंॆं : / र्ष्ॆंर्ॆं़र्भ्ॆं:/र् ॆंॆंर्र्ॆिंंर्भ्ॆं:/र् र्ॆिर्ंॆर्ंॆंेर्िष्ॆर्ंॆं र्ष्ॆर्ंॆंेर्ह्मर्ॆिंर्भ्ॆं़र्श्ॆर्ंॆंर्ैॆंर् ॆंेफर्स्ॆंर्ृॆंह्म : i. , , : / 10% ii. , , (II) (ii) '㪕ããÇãðŠ¦ã/ ØãõÀ ãä¶ãÌãñÍã Ñãñ¥ããè ÌããÊããè ¨ãɥ㠹ãÆãä¦ã¼ãîãä¦ã¾ããâ : / 25 25 III. ÔãÀ‡ãŠãÀãè ¹ãÆãä¦ã¼ãîãä¦ã¾ããâ : , IV. 'ã¶ããñ£ãð¦ã ÌããÀâ› : , , , , / V. 'ããä£ã‡ãŠãÀ ¹ãã¨ã¦ãã : , , VI. ½ãì³ã ºãã•ããÀ ‡ãŠãè ãäÊãŒã¦ãò : VII. 'ã¶ããñ£ãð¦ã / ‡ãŠ½ã ‡ãŠãÀãñºããÀãè 'ããä£ã½ãã¶ã Íãñ¾ãÀ : i.

ii. (-) , , / ( ) iii. ' ' 25% iv. , : v. 90 15% 1 , 20% vi. 90 100% 90 vii. Þã. ¹ãÆãÌã£ãã¶ã †Ìãâ मूल्य"ास :

I. ãä¶ãÌãñÍã ‡ãñŠ ½ãîʾ㠽ãò मूल्य"ास:

मूल्य"ास, , , मूल्य"ास : II. ØãõÀ ãä¶ãÓ¹ããªãè 'ãããäÔ¦ã¾ããò Öñ¦ãì ¹ãÆãÌã£ãã¶ã: (†¶ã¹ããè†) i. () " " / , 90 / , ii. iii. iv. , - 120 œ. 'ãâ¦ãÀ ¾ããñ•ã¶ãã ‡ãŠãÀãñºããÀ ('ããƒÃ†Ôã›ãè): i. ‡ãŠãÀãñºããÀãè ƒãä‡ã‹Ìã›ãè Íãñ¾ãÀ : ( ) 30 ii. ØãõÀ ‡ãŠãÀãñºããÀãè/ ‡ãŠ½ã ‡ãŠãÀãñºããÀãè/ ØãõÀ ÔãîÞããèºã® ƒãä‡ã‹Ìã›ãè Íãñ¾ãÀ : ( 45 ) : ) , , 90 25% ) - प(ति 50% ) , ) , , . 0.01 . 0.01 iii ã䡺ãòÞãÀ / ºããù¥¡ : ) , II() ) / - , II() ) - .1.00 iv. , (III) v. - / vi. , , •ã. 'ããä¼ãÀàã‡ãŠ : () ¢ã. 'ãÞãÊã 'ãããäÔ¦ã¾ããâ : i. " , , ,

, मूल्य"ास , :

मूल्य"ास[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 5 ii. " :

, मूल्य"ास :- 5% 10% , , , 33.33% , iii. , 8 , मूल्य"ास 33.33% , , , , iv. , , , , v. , / , šã. ¹ãÆãÀãäàã¦ã ãä¶ããä£ã : 1963 25 (1) , , 1964 ãäÌã‡ãŠãÔã ¹ãÆãÀãäàã¦ã ãä¶ããä£ã (¡ãè'ããÀ†¹ãŠ) : Ø㟶ã : , , / : - i. : - 1 , 1994 - . ¹ããäÀÞããÊã¶ã : i. ii. iii. / - iv. , , , / : / . , , . '㶾ã ãä¶ããä£ã¾ããâ :- , ›. 'ãã¾ã ãäÌã¦ãÀ¥ã : i. , /

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ

31 ½ããÞãÃ, 2013 ‡ãŠã ¦ãìÊã¶ã ¹ã¨ã

ÊãñŒãã ã䛹¹ããä¥ã¾ããú..........................................`Ÿ'

½ãÖ¦Ìã¹ãî¥ãà ÊãñŒãã ¶ããèãä¦ã¾ããñò ‡ãŠã ãäÌãÌãÀ¥ã ÊãñŒãñ ‡ãŠã 'ããä¼ã¸ã ¼ããØã Öõûý

ƒ½¦ã¾ãã•ãìÀ ÀÖ½ãã¶ã ‡ãñŠ. †¶ã ¹ãð©ÌããèÀã•ã Ôã½ããä¦ããä©ã ‡ãñŠ ÔãâÊãضã ãäÀ¹ããñ›Ã ‡ãñŠ 'ã¶ãìÔããÀ ‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ã⊹ã¶ããè Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ Ö./- 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã ¼ããØããèªãÀ

½ã쌾ã ãäÌ㦦ããè¾ã 'ããä£ã‡ãŠãÀãè ¹ãÆÍããÔã‡ãŠ

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ƒ½¦ã¾ãã•ãìÀ ÀÖ½ãã¶ã ‡ãñŠ. †¶ã ¹ãð©ÌããèÀã•ã

¹ãÆÍããÔã‡ãŠ ¼ããØããèªãÀ

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½ãÖ¦Ìã¹ãî¥ãà ÊãñŒãã ¶ããèãä¦ã¾ããñò ‡ãŠã ãäÌãÌãÀ¥ã ÊãñŒãñ ‡ãŠã 'ããä¼ã¸ã ¼ããØã Öõûý

Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ

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ह./-

ह./- ‡ãñŠ. †¶ã. ¹ãð©ÌããèÀã•ã, ¹ãÆÍããÔã‡ãŠ

ƒ½¦ã¾ãã•ãìÀ ÀÖ½ãã¶ã ½ã쌾ã ãäÌ㦦ããè¾ã 'ããä£ã‡ãŠãÀãè

Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ह./- 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã ¼ããØããèªãÀ ½ãìâºãƒÃ ã䪶ããâ‡ãŠ: 23 'ã¹ãÆõÊã, 2013

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ÔãâÊãض㠦ãããäÊã‡ãŠã†â

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31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ÔãâÊãض㠦ãããäÊã‡ãŠã†â (•ããÀãè)

31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ÔãâÊãض㠦ãããäÊã‡ãŠã†â(•ããÀãè)

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãŠã ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã 31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ã䛹¹ããä¥ã¾ããâ

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‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ã⊹ã¶ããè Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ

'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã ¼ããØããèªãÀ : 23 , 2013

ÊãñŒãã¹ãÀãèàã‡ãŠãò ‡ãŠãè ãäÀ¹ããñ›Ã ¹ãÆÍããÔã‡ãŠ, ¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãŠã ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã (†Ôã¾ãî¾ãî›ãè'ããƒÃ) ½ãìâºãƒÃ 31 , 2013, () 1 1989 ( I), , , , , , ( ) , 2002 : 1. , 1963 " ( ) , 2002" () 15 , 2003 01 , 2003 " " , : ) — ; ) ) — ' : i) " ( ) , 2002", 31 , 2013 ii) , -I ‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ãâŠ., Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ

('ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã) : : 27/05/2013[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 19 ¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãŠã ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã „²ã½ã ¹ãîâ•ããè ¾ãîãä¶ã› ¾ããñ•ã¶ãã ½ãÖ¦Ìã¹ãî¥ãà ÊãñŒãã ¶ããèãä¦ã¾ããú

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31 ½ããÞãÃ, 2013 ‡ãŠã ¦ãìÊã¶ã ¹ã¨ã

½ãÖ¦Ìã¹ãî¥ãà ÊãñŒãã ¶ããèãä¦ã¾ããñò ‡ãŠã ãäÌãÌãÀ¥ã ÊãñŒãñ ‡ãŠã 'ããä¼ã¸ã ¼ããØã Öõûý

‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ãŠââ¹ã¶ããè

'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã, ¼ããØããèªãÀ ½ãìâºãƒÃ

Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ƒ½¦ã¾ãã•ãìÀ ÀÖ½ãã¶ã ½ã쌾ã ãäÌ㦦ããè¾ã 'ããä£ã‡ãŠãÀãè ‡ãñŠ. †¶ã ¹ãð©ÌããèÀã•ã ¹ãÆÍããÔã‡ãŠ ã䪶ããâ‡ãŠ: 23 'ã¹ãÆõÊã, 201320 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ

1 'ã¹ãÆõÊã, 2012 Ôãñ 31 ½ããÞãÃ, 2013 ‡ãŠãè 'ãÌããä£ã Öñ¦ãì Àã•ãÔÌã ÊãñŒãã

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1 'ã¹ãÆõÊã 2012 Ôãñ 31 ½ããÞãà 2013 ‡ãŠãè 'ãÌããä£ã Öñ¦ãì Àã•ãÔÌã ãäÌããä¶ã¾ããñ•ã¶ã ÊãñŒãã

ƒ½¦ã¾ãã•ãìÀ ÀÖ½ãã¶ã

½ã쌾ã ãäÌ㦦ããè¾ã 'ããä£ã‡ãŠãÀãè

‡ãñŠ. †¶ã ¹ãð©ÌããèÀã•ã ¹ãÆÍããÔã‡ãŠ ½ãÖ¦Ìã¹ãî¥ãà ÊãñŒãã ¶ããèãä¦ã¾ããñò ‡ãŠã ãäÌãÌãÀ¥ã ÊãñŒãñ ‡ãŠã 'ããä¼ã¸ã ¼ããØã Öõûý ‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ã⊹ã¶ããè Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ gLrk{kjgLrk{kjgLrk{kjgLrk{kj 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã ¼ããØããèªãÀ ½ãìâºãƒÃ ã䪶ããâ‡ãŠ: 23 'ã¹ãÆõÊã, 2013[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 21 ¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ

31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ÔãâÊãض㠦ãããäÊã‡ãŠã†â

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ

31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ÔãâÊãض㠦ãããäÊã‡ãŠã†â . . . . •ããÀãè

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ 31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã ÌãÓãà ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ÔãâÊãض㠦ãããäÊã‡ãŠã†â . . . . •ããÀãè

¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãŠã ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã

„²ã½ã ¹ãîâ•ããè ¾ãîãä¶ã› ¾ããñ•ã¶ãã

31 ½ããÞãÃ, 2013 ‡ãŠãñ Ôã½ã㹦ã 'ãÌããä£ã ‡ãñŠ ãäÊㆠÊãñŒããò ‡ãñŠ ¼ããØã ‡ãñŠ ¹㠽ãò ã䛹¹ããä¥ã¾ããâ

¦ãããäÊã‡ãŠã " •ã " 1. , 1963 " ( ) , 2002" () 15 , 2003 1 , 2003 " " 2. () 3. () 23 , 2013 , 4. : /:

ƒ½¦ãñ¾ããû•ãìÀ ÀÖ½ãã¶ã ‡ãñŠ †¶ã ¹ãð©ÌããèÀã•ã ½ã쌾ã ãäÌ㦦ããè¾ã 'ããä£ã‡ãŠãÀãè ¹ãÆÍããÔã‡ãŠ [विज्ञापन-III/4/असाधरण/41/13] ‡ãðŠ¦ãñ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ã⊹ã¶ããè Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ 'ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã ¼ããØããèªãÀ ½ãìâºãƒÃ ã䪶ããâ‡ãŠ :23 , 2013

UNIT TRUST OF INDIA ASHOK BHARTIA AND COMPANY, CHARTERED ACCOUNTANTS AUDITORS' REPORT Mumbai, the 27th May, 2013

The Administrator, Specified Undertaking of Unit Trust of India (SUUTI), Mumbai We have audited the attached Balance Sheets of Schemes/Funds, i.e. 1. US 64 Bonds, 2. ARS Bonds, 3. DIP 91, and 4. MIP 96 IV, of Specified Undertaking of Unit Trust of India (SUUTI) as on 31st March 2013 and also the related Revenue Accounts for the year ended on that date, annexed thereto. These financial statements are the responsibility of the management and have been prepared by the management at centralized corporate office, Mumbai. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. On the basis of the audit indicated herein, and as required by The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, and subject to the limitations of disclosure required therein and subject to our observations referred in annexure attached hereto and Notes to account referred in Schedule 'M', we report that;

a. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.

b. The Balance Sheet and related Revenue Accounts are in agreement with the books of account. c. In our opinion and to the best of our knowledge and according to the information and explanations given to us and read with the Notes as per Schedule 'M' and the statement of significant accounting policies: i. the said Balance Sheets are full and fair containing all the necessary particulars and are properly drawn up in accordance with The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 so as to exhibit a true and fair view of affairs of the various Schemes/funds of SUUTI as on 31st March 2013.

ii. the said Revenue Accounts of the Schemes / Funds i.e. 1. US 64 Bonds and 2. DIP 91, show true and fair view of the Excess of Income over Expenditure . And the revenue account of ARS Bonds and MIP 96 IV shows true and fair view of the Excess of Expenditure over Income.

FOR ASHOK BHARTIA & CO. Chartered Accountants [ Ashok Bhartia ] Place : Mumbai Dated : 27.05.2013

AUDITORS REPORT (annexure, to & forming part of said Report)

1. The Unit Trust of India Act, 1963 was repealed by the Government of India viz. "The Unit Trust of India (Transfer of Undertaking and repeal) Act 2002. In exercise of the powers conferred under the Act, the Central Government, vide its notification dated 15th January 2003 had notified 1st February 2003 as the "Appointed Day" for the purpose of transfer and vesting the undertaking of the erstwhile UTI into two entities viz. Specified Undertaking of Unit Trust of India (SUUTI) and UTI Mutual Fund. The accounts of SUUTI, therefore, relating to the above mentioned Schemes/Funds have been drawn up pursuant to the said Repeal Act.

2. Investments in Debentures and Bonds including term loans (relating to debt portfolio) include cases sanctioned in earlier years, although the stipulated period has since been elapsed but complete security were not created so far as the matters / companies are under Recovery/BIFR /Liquidation, therefore, the debt portfolio cannot be commented.

3. SUUTI has been selling various properties through UTI Infrastructure technology and Service Limited. The major part of its properties has already been sold out, and what ever remained unsold so far are of mainly defective/disputed title. In our opinion, considering the current market conditions/value of the properties remained unsold as such, it may be considered to sell either as it is where it is basis or the efforts should be taken to remove the defects and settle the disputes.

FOR ASHOK BHARTIA & CO.

Chartered Accountants

[ Ashok Bhartia ]

Place: Mumbai

Dated: 27.05.2013

SPECIFIED UNDERTAKING OF UNIT TRUST OF INDIA

SIGNIFICANT ACCOUNTING POLICIES

A . Income Recognition: I. Dividend income is recognised on the following basis:

a. In respect of listed equity shares, dividend income is accrued on the "ex-dividend" date. b. In respect of unlisted equity shares, dividend income is accrued on date of declaration. c. In respect of preference shares, dividend income is accrued on the date of receipt.

II. Interest on debenture and other fixed income investments is recognised as income on accrual basis. III. Profit or loss on sale of investments is recognised on the trade dates on the basis of weighted average cost. IV. Unit Scheme 1964 Bonds , which owns the fixed assets, recovers service charges on mutually agreed basis approved by the Board of Advisors , from UTI AMC Ltd. for the usage of the said assets.

B. Unit Premium Reserve:

In respect of US64, where units are repurchased at a premium over the face value under the special package announced by Government of India, the premium is charged to Unit Premium Reserve. Wherever US 64 units are repurchased under the net asset value (NAV) related prices, the discount is credited to unit premium reserve.

C. Expenses:

These are accounted for on accrual basis.

D. Investments

i. Investments are stated at cost or written down cost. ii. Purchase and Sale of Securities in Secondary market are accounted on trade dates. iii. The cost of investment includes brokerage, service tax ,stamp charges and other taxes. iv. Subscription in primary market is accounted as Investments, upon allotment. v. Right entitlements are recognised as Investment on "ex-right" dates. vi. Bonus entitlements are recognised as Investment on "ex-bonus" dates. vii. Investments in debenture / bonds , loans and deposits are treated and disclosed as current assets from the redemption/due date.

E. Valuation for Performing Investments

I. Equity and Equity related Securities:

a. Traded Securities

When a security is traded on any stock exchange within a period of 30 days (including the valuation date) and the aggregate volume of trade during such period is more than 50,000 or if the trade value is greater than Rs.5,00,000 the security is treated as traded security. These are valued at the closing prices on BSE in absence of which closing price of NSE is taken. b. Non traded / Thinly traded / Unlisted securities: Investments in securities, which have not been traded on any stock exchange in the aforesaid manner, are stated at fair value. II. Debentures , bonds, term loans and transferable notes - Debt Securities:

a. Traded Securities:

Investment in debentures and bonds are valued at the closing market rate as on the date of valuation and, in its absence, at the latest quote available during a period of fifteen days prior to the valuation date provided there is an individual trade in that security in marketable lot (presently Rs.5 Crore) on the Principal Stock Exchange or any other Stock Exchange.

b. Non-traded / Thinly traded securities:

Investment in non traded / thinly traded securities is valued as under:

i) Rated Debt Securities:

Debt securities with residual maturity of greater than 182 days: Investment in securities with residual maturity period of greater than 182 days are valued at Yield to Maturity (YTM) based on the matrix provided by CRISIL. The yield to maturity is marked up or down for illiquidity risk. Debt securities with residual maturity of up to 182 days: Investment in debt securities with residual maturity of up to 182 days are valued as on the valuation date on the basis of amortisation.

Debt security with put/call options:

Securities with call options are valued at the worst (lowest) of the call and securities with put options are valued at best (highest) of the put. Securities with both put and call options on the day are deemed to mature on the put/call day and are valued accordingly.

Fully / Partly / Optionally Fully Convertible Debentures:

i. Convertible portion of debentures, where the terms of conversion are available, is valued as equity at the closing market price or fair value applicable for, traded and thinly / non traded equity respectively less a discount of 10% towards liquidity. ii. Non Convertible portion of Convertible debentures and the entire amount of convertible debentures where the terms of conversion are not available, are valued as per the norms applicable for non- convertible debentures as per para E(II) ii) Unrated/ non investment grade Debt Securities: Investments in unrated / non investment grade debt securities are valued at a discount of 25 percent to face value while deep discount bonds are valued at a discount of 25 percent to carrying cost.

III. Government Securities:

Investment in Government securities are valued as on the valuation date at the prices released by CRISIL and ICRA an agency notified by AMFI.

IV. Unquoted warrants:

Unquoted warrants are valued at the market rate of the underlying equity shares discounted for dividend element, if any, and reduced by the exercise price payable. In cases where the exercise price payable is[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 25 higher than the value so derived, the value of warrants is taken as nil and where the exercise price is not available or the underlying equity is non traded/unlisted, such warrants are valued at cost.

V. Rights entitlements:

Rights entitlements for the shares are valued at the market price of the share,

reduced by the exercise price payable, further discounted for dividend

element, whenever applicable.

VI. Money Market Instruments:

Investments in Money Market Instruments are valued at cost plus accrued interest up to the valuation date.

VII. Unquoted / thinly traded Preference shares:

i. In the absence of rating for Preference share, the ratings available for the debt instruments of a company is used for valuation.

ii. Investment grade which are BBB – and above, are valued on Yield to Maturity (YTM) as per the rated given in CRISIL matrix / other rating agencies, with appropriate mark-up.

iii. 'Unrated' and 'Below investment grade', preference shares are valued at a discount of 25% to the face value.

iv. The cumulative convertible preference shares are valued as per the norms applicable for valuation of fully convertible debentures. If the details of conversion are not available, they are considered as ordinary preference shares and are valued accordingly.

v. In case, dividend on preference is not received within 90 days, a discount of 15% is applied in the valuation. If the arrears continue for more than 1 year, the discount applied is 20%.

vi. If the redemption value is not received within 90 days, 100% provision of the redemption receivable is made. If the redemption is in parts and proceeds are not received within 90 days, in addition to the provision for redemption receivable, the discount as given above is applied on the balance.

vii. If there exists provision against a preference share and any other asset issued by the company is NPA such preference shares are valued at zero.

F. Depreciation and Provision:

II. Depreciation in the value of investments:

The aggregate value of investments as computed in accordance with norms above is compared to the aggregate cost of such investments and the resultant depreciation, if any is charged to revenue account. In case such aggregate value exceeds the aggregate cost or the aggregate value as at the end of the previous year, the appreciation is credited to revenue account to the extent depreciation was previously adjusted.

III. Provisions for non performing asset: (NPA)

i. Provision is made in respect of outstanding interest income of the period prior to the date on which asset is classified as non-performing (NPA). An "asset" is classified as non-performing, if the interest and/or principal amount have not been received or remained outstanding for one quarter, i.e. 90 days or more from the day such income/ installment has fallen due. The interest and investment provision is made from the date the asset is classified as NPA.

ii. Provision for NPA is charged to Revenue Account

iii. Provision made as above is written back on receipt of dues, in phased manner.

iv. Provision is made in respect of dividend, where it remains outstanding for more than 120 days from the ex- dividend date.

G. Inter scheme transactions (ISTs):

i. Traded equity shares: ISTs of traded securities are effected at the intra-day (spot price) as on the IST date and in its absence, at the latest closing market price available during the last 30 days.

ii. Non-traded/Thinly traded/unlisted equity shares:

ISTs in respect of these securities in case of a maturing scheme (i.e., scheme maturing within a period of 45 days from the date of IST) are effected at the transfer price arrived at by the following methods:

a) If market quote is available in any recognised stock exchange for such equity, during a period of past 90 days as on IST date, the latest such market quote, discounted by 25% for illiquidity, is considered.

b) Unquoted equity is valued at the fair value as per the methodology approved by the erstwhile Board of Trustees. The IST of unquoted equity is done at the fair value less discount of 50%.

c) By calling for bids from other schemes and the IST is effected at the highest bid.

d) If no scheme is willing to take, then the security is transferred to DRF at Re.0.01 per share.

Transfer of these securities in case of a non-maturing scheme are effected at Re.0.01 to DRF per share.

iii. Debentures/bonds:

a) ISTs of traded debentures and bonds are effected as per Policy E II (a).

b) ISTs of thinly traded/non-traded debentures, bonds, term loans and transferable notes are effected as per Policy E II (b).

c) Transfer of NPA securities to DRF are effected at Rs.1.00 per security.

iv. ISTs of Government securities are effected as per policy E (III).

v. Other investments- ISTs of other investments/assets are effected at the carrying cost of such investment.

vi. Schemes borrowing funds, if any, internally pay interest at the approved rate.

H. Custodian:

Stock Holding Corporation of India (SHCIL) provides custodial services and their fees are accounted for on accrual basis.

I. Fixed Assets :

i. Fixed Assets are stated at historical cost less accumulated depreciation, except in respect of land, buildings, premises and building improvements which are stated at revalued cost less accumulated depreciation. In the event of revaluation, the resultant surplus on revaluation is shown as revaluation reserve. Depreciation on the appreciated amount on account of revaluation is charged to Revaluation Reserve.

ii. Depreciation is provided on the written down value method at the under mentioned rates except on those assets held for less than six months in the accounting year, where depreciation is provided at half the said rates:-

Building and ownership premises

5%

Furniture and Fixtures

10%

Office equipments, Building Improvements,

Software, Computers & Motor Vehicles 33.33%

Leasehold land and premises are amortised equally over the period of lease.

iii. Building improvements in leased premises are depreciated at 33.33% in case the lease period exceeds eight years. However, in case the lease period does not exceed eight years, the same is amortised over the period of lease and in case the lease is not renewed within the period of eight years, the balance unamortised amount is charged in the last year of lease.

iv. Fixed assets, which are installed and put to use, pending final settlement of liabilities are stated on an estimated basis. On final settlement depreciation is adjusted, from the date the asset is put to use.

v. On sale of Fixed Assets , the profit / loss arrived at after reducing the written down value of cost and appreciation of fixed asset on revaluation has been accounted in the Revenue account. The balance outstanding in revaluation reserve for assets sold has been transferred to General Reserve.

J. Reserve funds:

In accordance with the provisions of Section 25 B (1) of the erstwhile Unit Trust of India Act, 1963 the following funds had been created, which, though belonging to the SUUTI, are accounted under the Unit Scheme 1964 Bonds as a matter of administrative convenience.

Development Reserve Fund (DRF) :

A. Constitution:

The Fund was set up for developmental, research, promotional and any other activities of the Trust. The fund provides guarantee in respect of return/capital under certain schemes.

The Fund is built up by: -

i. Contributions from

- schemes launched from 1st July, 1994 onwards, as per the respective scheme provisions.

- for all other schemes, at the rates approved by the Board of Trustees of erstwhile UTI.

B. Operation:

i. Income and expenses of the fund are accounted for on accrual basis.

ii. Investments are stated as per policy stated in E above.

iii. The fund mainly invest in the equity shares of companies promoted/co-promoted by the Trust.

iv. Two Years after closure of a scheme, at the end of the accounting year the residual assets are valued on the basis of market price, if available, otherwise as per the approved rates. The value so arrived at is adjusted against liabilities/provisions and the resultant net surplus/deficit is transferred to DRF. In case of pooled schemes this practice is followed two years after closure of the last scheme. Any claims in future against these schemes are charged to DRF.

C. The balances of Post redemption schemes where strategic equity is held on behalf of Government of India , are shown under DRF, duly matched assets and liabilities.

D. Other Funds:-

Currently we are having two Funds namely Asset Reconstruction Fund and Staff Welfare Fund, established through contribution from the Development Reserve Fund.

K. Income Distribution :

ii. Provision for income distribution on unit capital is made at rates approved by the Scheme Provisions/ Administrator.

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

BALANCE SHEET AS AT 31ST MARCH, 2013

NOTES TO ACCOUNTS………………………………...'M'

Statement of Significant Accounting Policies forms an integral part of the Accounts.

As per our attached report of even date

For and on behalf of

ASHOK BHARTIA & CO.

Chartered Accountants

Sd/-

Sd/- Sd/-

ASHOK BHARTIA

IMTAIYAZUR RAHMAN K.N. PRITHVIRAJ

Partner

Chief Finance Officer Administrator

Mumbai

Dated :

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2012 TO 31ST MARCH, 2013

Rupees in Lakhs

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2012 TO 31ST MARCH, 2013 (CONTD.)

Rupees in Lakhs

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE APPROPRIATION ACCOUNTS FOR THE PERIOD 1ST APRIL, 2012 TO 31ST MARCH, 2013

Statement of Significant Accounting Policies forms an integral part of the Accounts.

As per our attached report of even date

For and on behalf of

ASHOK BHARTIA & CO.

Chartered Accountants

Sd/-

Sd/- Sd/-

ASHOK BHARTIA

IMTAIYAZUR RAHMAN K.N. PRITHVIRAJ

Partner

Chief Finance Officer Administrator

Mumbai

Dated : 23rd August, 2013

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED

31ST MARCH, 2013

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

Rupees in Lakhs

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

Rupees in Lakhs

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULE ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED

31ST MARCH, 2013 (CONTD…..)

U S 64 BONDS

SCHEDULE ' I '

FIXED ASSETS

(Rupees in Lakhs)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

(Rupees in Lakhs )

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH,

2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

NOTES TO ACCOUNTS………....'M'

Statement of Significant Accounting Policies forms an

integral part of the Accounts.

As per our attached report of even date

For and on behalf of

Sd/-

Sd/-

Sd/-

ASHOK BHARTIA & CO.

IMTAIYAZUR RAHMAN K.N. PRITHVIRAJ

Chartered Accountants

Chief Finance Officer Administrator

ASHOK BHARTIA

Partner

Mumbai

Dated : 23rd April, 2013

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2012 TO 31ST MARCH, 2013

(Rupees in Lakhs )

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2012 TO 31ST MARCH, 2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE APPROPRIATION ACCOUNTS FOR THE PERIOD 1ST APRIL, 2012 TO 31ST MARCH, 2013

Statement of Significant Accounting Policies forms an integral part of the Accounts.

As per our attached report of even date

For and on behalf of

ASHOK BHARTIA & CO.

Chartered Accountants

Sd/- Sd/-

Sd/-

ASHOK BHARTIA

IMTAIYAZUR RAHMAN

K.N. PRITHVIRAJ

Partner

Chief Finance Officer

Administrator

Mumbai

Dated : 23rd April, 2013[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 37

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2013

(Rupees in Lakhs)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2013 (CONTD.)

(Rupees in Lakhs)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2013 (CONTD.)

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2013 (CONTD.)

NOTES FORIMG PART OF ACCOUNTS FOR THE YEAR ENDED 31st MARCH, 2013

Schedule "M"

1. The Unit Trust of India Act, 1963 has been repealed by Government of India viz. "The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002". In exercise of the powers conferred under the Repeal Act, the Central Government vide its notification dated 15th January 2003 had notified 1st February 2003 as the "Appointed day" for the purpose of transfer and vesting the undertaking of the erstwhile UTI into two entities viz Specified Undertaking of Unit Trust Of India (SUUTI) and UTI Mutual Fund. These financial statements are drawn up for SUUTI, pursuant to the said Repeal Act.

2. The Government of India announced limited repurchase facility at the specified assured prices for US 64 and financial package for assured return schemes. The difference between the net asset value (NAV) and the applicable repurchase / assured price had been compensated by the Government. This deficit have been accounted for as 'Inflow from GOI Special Packages' under the Unit Premium Reserve and the amount received in advance in respect of short fall is accounted under the head 'Sundry Creditors' in the case of US 64 and for other schemes the deficit shown under 'General Reserve' have been made up by the DRF which has been accounted for all Govt. grant received as 'Grant Received from GOI'.

3. The application money available under various schemes amounting to Rs. 2.31 crore ( previous year Rs.2.31 crore).

4. a. The unlisted /non traded preference shares costing Rs.10.88 crore (previous year 10.88 crore) have been valued at NIL as in the opinion of the 'valuation committee' the said preference shares have very negligible residual value. b. The reconciliation of our Books of Accounts with the custodian (SHCIL) has revealed the following difference:-

(i) Rs. 7.91 crore (cost) in equity shares for which sale of equity shares effected in books but the shares

could not be released as buyers demat account is blocked.

(ii) Rs. 0.05 crore(cost) in preference shares where the companies are not responding /are under liquidation. (iii) Difference of Rs. 221.21 crore of face value in debentures and bonds. Out of this for Rs. 146.40 crore legal action is taken for recovery of dues and for Rs.9.91 crore the confirmation/letter evidencing servicing of dues from company is available. Further for Rs.45.97 crore, the companies have not issued security subsequent to restructuring. Other differences of Rs. 18.93 are on account of redemption proceeds not received, redemption receipts accounted subsequently in books or the companies are sick/liquidated etc.

5. Investments include,:

i) Unsecured advances and loans extended from time to time as provided under sub section (3) of section 19 of the erstwhile UTI Act 1963; ii) Equities and debts where the certificates are yet to be issued by the companies; iii) Debt exposure in respect of which security creation is in process.

7. The work relating to management and maintenance of property belonging to SUUTI and related matters has been outsourced to UTI Infrastructure Technology and Services Limited (Company). The company is yet to enter into formal agreement with SUUTI relating to the scope of work and related services. a. The formalities relating to documentation for various properties under the ownership/ possession of SUUTI are being completed as the sale is a continuous process. It is being completed for the properties for which advertisement was released on 13.03.2013.

b. SUUTI has given the properties on lease to various companies, however the formal agreements with lessees are sent to them and signing of the agreement is in process.

8. Contingent liability not provided for cases pending with Consumer Forum Rs.1.18 crore. 9. The figures are regrouped / reclassified wherever necessary.

IMTAIYAZUR RAHMAN K N PRITHVIRAJ Chief Finance Officer Administrator For and on behalf of ASHOK BHARTIA & Co. CHARTERED ACCOUNTANTS ASHOK BHARTIA Partner MUMBAI

DATED : 23rd April, 2013

AUDITORS' REPORT

The Administrator, Specified Undertaking of Unit Trust of India (SUUTI), Mumbai

We have audited the attached Balance Sheets of 2 Schemes viz. VENTURE CAPITAL UNIT SCHEME 1989 (VECAUS I) of Specified Undertaking of Unit Trust of India (SUUTI) as at 31st March 2013 and also the related Revenue Accounts for the year ended on that date annexed thereto. These financial statements are the responsibility of the management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standard generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit includes examining, on test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. On the basis of the Audit indicated herein, and as required by the 'The Unit Trust of India (Transfer of Undertaking and Repeal)Act, 2002', and subject to the limitations of disclosure required therein, we report that :

Ashok Bhartia & Company

Chartered Accountants

1. The Unit Trust of India Act, 1963 has been repealed by the Government of India viz. "The Unit Trust of India (Transfer of Undertaking and Repeal) Act 2002. In exercise of the powers conferred under the Act, the Central Government vide its notification dated 15th January 2003 has notified 1st February 2003 as the "Appointed Day" for the purpose of transfer and vesting the undertaking of the erstwhile UTI into two entities viz. Specified Undertaking of Unit Trust of India (SUUTI) and UTI mutual Fund. Subject to our observations referred herein above, we further report that;

a. 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 ;

b. The Balance Sheets and related Revenue Accounts are in agreement with the books of accounts ; c. In our opinion and to the best of our knowledge and according to the information and explanations given to us and read with the notes as per Schedule 'H' and the statement of Significant Accounting policies.

i. the said Balance Sheets are full and fair containing all the necessary particulars and are properly drawn up in accordance with 'The Unit Trust of India (Transfer of Undertaking and Repeal)Act, 2002', so as to exhibit a true and fair view of affairs of the Scheme as on 31st March 2013.

ii. The said Revenue Accounts of the Schemes show a true and fair view of the Excess of Expenditure over Income for VECAUS-I for the year ended on that date.

FOR ASHOK BHARTIA & CO.

Chartered Accountants

[ Ashok Bhartia ]

Place: Mumbai

Dated: 27.05.2013

SPECIFIED UNDERTAKING OF UNIT TRUST OF INDIA

VENTURE CAPITAL UNIT SCHEMES

SIGNIFICANT ACCOUNTING POLICIES 1. BASIS OF PRESENTATION

The accounts have been prepared under the historical cost convention adjusted where appropriate for the revaluation of investments. The accrual method of accounting is followed, except where otherwise stated.

2. INCOME RECOGNITION (a) Dividend on equity shares is recognised on ex-dividend dates in respect of quoted companies and on the respective dates of the shareholders' resolution in the case of unquoted companies. Dividend on preference shares is recognised on receipt basis.

(b) Interest is recognised on accrual basis except where collectibility is in doubt. Revenue recognition on loans placed in nonaccrual status may be resumed and suspended income recognised when the investment becomes contractually current or collection of suspended incomes is assured. Premium on loan prepayments is recognised as income when received.

(c) Realised gains and losses (including permanent impairment) on investments are dealt with in the Revenue Account. The cost of long term investments sold is determined on an average basis for the purpose of calculating gains or losses on sale. The cost of short term investments sold is determined on FIFO basis for the purpose of determining gains or loss on sale.

(d) Provisions are made in respect of accrued income considered doubtful by the Fund Manager. Such provisions as well as any subsequent recoveries are recorded through the Revenue Account.

3. EXPENSES

All expenses are accounted for on accrual basis.

4. UNREALISED INVESTMENT RESERVE

Unrealised gains and temporary losses are recognised as components of Investors' equity and are dealt with under Unrealised Investment Reserve.

5. SHORT TERM INVESTMENTS

Investments in units of mutual funds, which are available for sale, are carried at the Net Asset Value (NAV) as at the Balance Sheet date. The unrealized gain on these investments is taken to the Reserves & Surplus Account.

6. INVESTMENTS (a) The scheme has established policies and guidelines for fair valuation of investments. The Investments of the scheme are fair valued in accordance with the policies, and based on such valuation, impairments have been recognized in the books and the investments are stated at Nil value.

(b) Gains if any are recognized on the sale of investments.

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

BALANCE SHEET AS AT 31ST MARCH, 2013

NOTES TO ACCOUNTS ..............................................................…'H'

Statement of Significant Accounting Policies forms an integral part of the Accounts.

Sd./- Sd./-

As per our attached report of even date For and on behalf of ASHOK BHARTIA & CO. Chartered Accountants Sd./- ASHOK BHARTIA Partner

IMTAIYAZUR RAHMAN K.N. PRITHVIRAJ

Chief Finance Officer Administrator

Mumbai Dated : 23rd April, 201342 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE ACCOUNTS FOR THE PERIOD 1st APRIL, 2012 TO 31st MARCH, 2013

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

REVENUE APPROPRIATION ACCOUNTS FOR THE PERIOD 1st APRIL, 2012 TO 31st MARCH, 2013

Statement of Significant Accounting Policies forms an integral part of the Accounts.

Sd./-

Sd./-

As per our attached report of even date For and on behalf of ASHOK BHARTIA & CO. Chartered Accountants Sd./- ASHOK BHARTIA Partner

IMTAIYAZUR RAHMAN K.N. PRITHVIRAJ

Chief Finance Officer Administrator

Mumbai Dated : 23rd April 2014[भाग III—खण्ड 4] भारत का राजपत्रा : असाधरण 43

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED

31st MARCH, 2013

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED

31st MARCH, 2013

ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA

SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED

31st MARCH, 2013

SPECIFIED UNDERTAKING OF UNIT TRUST OF INDIA

VENTURE CAPITAL UNIT SCHEMES

NOTES FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH, 2013 SCHEDULE H 1. The Unit Trust of India Act, 1963 has been repealed by the Government of India viz. "The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002". In exercise of the powers conferred under the Repeal Act, the Central Government vide its notification dated 15th January, 2003 had notified 1st February, 2003 as the "Appointed day" for the purpose of transfer and vesting the undertaking of the erstwhile UTI into two entities viz. Specified Undertaking of Unit Trust of India (SUUTI) and UTI Mutual Fund.

2. Investments under VECAUS schemes were held either jointly in the names of the Unit Trust of India (UTI) and ICICI Venture Funds Management Company Limited or singly in the name of the Unit Trust of India.

3. Administrator of SUUTI has approved winding up of the fund effective 28th February, 2013. 4. Previous years figures have been regrouped/reclassified wherever necessary.

Sd./-

K. N. PRITHVIRAJ

Administrator

Sd./-

IMTAIYAZUR RAHMAN

Chief Finance Officer

`

For and on behalf of

[ADVT.-III/4/Exty/41/13]

ASHOK BHARTIA & CO.

Chartered Accountants

Sd./-

ASHOK BHARTIA

Partner

Mumbai

Dated : 23rd April, 2013

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.