Minutes sf thkn J S t meeting sf the group reconstitut@dto review the terms of

reference of IDC and finalisation of various guidelines pertaining to land and

buildings of ICAI held on 05.05.2017 at 03:OO PM at ICAI Bhawan, New Delhi

The lStmeeting of the group reconstituted to review the terms of reference of IDC and
finalisation of various guidelines pertaining to land and buildings of ICAI was held on
05.05.2017 at 03:OO PM at ICAI Bhawan, New Delhi

The following mernbers of the Committee were present in the meeting:

Members present: -

1. CA. Dhinal Shah (Convenor)

2. CA. Rajesh Sharn~a
3. CA. K. Sripriya (Telephonic call)
4. CA. Sanjiv kumar Chaudhary(Telephonic call)

Leave of absence: -
Leave of absence was granted to the following Members: -

1. CA. Kemisha Soni

2. CA. Mangesh Pandurang Kinare

The meeting was also attended by, Dr. Surinder Pal, Secretary to the Group, and Ms. Shipra
Chaudhri, Sr. Executive officer.

The quorum being present, the meetings was called to order.

I t e m No. 1: Opening remarks of the Convenor

The Convenor welcomed all the Members of the Group.

Further, the group while discussing the structure and functions of Infrastructure
Development Committee decided that that 4 Architects, 4 Legal firms, 4 Contractors in each
region may be appointed with the approval of Competent authority who shall cater to all the
needs arising at DCO/Branch level in that Region. This shall be to eliminate the process of
tendering each time whenever there is an infrastructure requirement by the DCO/ Branch.

Further, the Group decided that a Central Architect may also be appointed for all the projects
and when a bill is raised, it may be reviewed and approved for payment by the regional
architect and if the individual invoice exceeds a particular limit, same may be review also by
Central Independent Architect. The Central Independent Architect shall verify the bills and
visit the site once in a quarter and submit its report to the Infrastructure Development
Comrrritkc, Further dl! tllc I~illsof th:s pdr2ircaIar pwje&"rt;f;: Idr,! six IY)UII~!I! :>ltc~tllhi' be
reviewed by the Central Independent Architect. The payme~itsshould be released after it is
reviewed and approved for payment on the basis of approval of competent authority at head
office.

Item No. 2: Noting of composition of the group reconstituted to review the

terms of reference of IDC and finalisation of various guidelines pertaining to
land and buildings of ICAI by Council

The group noted the following:

Council Affairs Section vide circular no. Council Affairs/M-626/2016, dated

11.06.2016 has informed that the President, in terms of the authority given to him
by the Council at its 351'' meeting held on 12~~~ebruar-y~
2016, constituted a Group
to review the terms of reference of IDC and finalisation of various guidelines
pertaining to land and buildings of ICAI by Council

Thereafter, the President, in terms of tlie authority given to him by the Council at its
363rdmeeting held on 1 2 ~ February,
~ 2017, has reconstituted the Group to review the
Terms of Reference of Infrastructure Development Committee and finalise the
guidelines pertaining to land and buildings of ICAI with the following composition:-

1. CA. Dhinal Ashvinbhai Shah (Convenor)

2. CA. Mangesh Pandurang Kinare
3. CA. Sripriya Kumar
4. CA. Kernisha Sor~i
5. CA. Sanjiv Kumar Chaudhary
6. CA. Rajesh Sharma

The Terms of the Reference of the Group are as under:

1. Review of Terms of Reference of the Infrastructure Development Committee

approved by the Council.

2. Review and Finalization of various guidelines mentioned below pertaining to

land and buildings of ICAI duly approved by the Council:

Guidelines for installation of plagues/stones/sla bs

in the premises of branches, and of Regional Councils viz-a-viz the occasion
specified for the purpose.

Procedure for collection of Donations u/s 80G of the Income Tax Act, 1961
Q Procedure for collection of Donations u/s 35 (i)(iii) of the Income Tax Act,
1961

o Guidelines for acceptance of contributions for building projects of Branches of

Regional Councils from memberslnon-members and naming the hall/premises
after the names such donors.
 o Guidelines for renting out of premises by Regional Councils/Branches

3. Framing of repair policy for the Institute's buildings at different places including Head
Office and Regional Office of the Institute.

Dr. SI-~rinderPal, Joint Director would -act as Secretary to the aforesaid Group.

Item No. 3 : To note the Leave of Absence granted to the members of the Group

Group noted the name of the following members who have been granted the Leave of
Absence:

1. CA. Kemisha Soni

2. CA. Mangesh Pandurang Kinare

Item No. 4 : To review the Ternis of Reference of the Infrastructure

Development Committee

The Corr~mitteenoted the following:-

The Infrastructure Development Committee at its 1 4 ~meeting

~ held on 1 4 ~March
~
2016 vide item no. 4 Noted the Terms of Reference of the Infrastructure Development
Committee approved by the Council at its 333rd Meeting held on 14.05.2014 as
follows:-

1. To assess requirements of Infrastructure of Institute.

2. To identify the required Infrastructure for Branches of Institute through
Branches as per the Infrastructure Policy approved by the Council.
3. To note the Infrastructure Committees constituted for Branches, Regional
Councils, DCOs and COEs by the President in terms of authority given in
Infrastructure Policy approved by the Council.
4. To approve the In,frastructure proposals i.e., acquisition of Land and/or
Building or constr~~ctionof Building at Institute's Offices, besides the
requirement of Head Quarters and funding such projects as per the
Infrastructure Policy Guidelines.
5. To review the ongoing projects, if any, Infrastructure issues are referred to
this Comniittee ,from time to time.
6. To recommend to the Council from time to time modification and/or updation
in Infrastructure policy pertaining to Branches, Regional Councils and COEs,
besides the Head Quarters.
7. To review entire existing Infrastructure Projects of Institute and do the due
diligence of same.
 8 To r c v l ~ wt h ~
~11rpIl:rI nnd'f3r;ildinq :7t ( r a r i n ~ ~Iqcntinr7.:
c of Tnstitiitr
suggest the disinvestmerit of same to the Council.
9. Any other tasks/functions that may be assigned by the Council from time to
time.
While noting the existing Terms of Reference at 14"' meeting of the Infrastructure
Development Committee, Members suggested including the tern1 'IYor~itoring" in the
Committee name as the monitoring aspect of Infrastructure is already covered in
existing Terms of Reference of the Infrastructure Development Committee. The name
of the Committee may be amended as Infrastructure Development and Monitoring
Committee.

At the meeting of IDC members further expressed that maintenance fund may
also be earmarked for all the Branches and Regional Offices. I n this regard it was
informed that the Infrastructure of Branches are maintained by the Branches and no
funds are released for maintenance purpose of Infrastructure of Branches.

. While deliberating on the suggestion that the name of the Committee may be
amended as Infrastructure Development and Monitoring Committee, the group decided that
the name need not be changed and the Committee may continued to be named as
Infrastructure Development Committee.

2. Further, it was decided that all expenses relating to property such as property tax,
electricity bills, water bills etc shall be paid by HO through Branch and the revenue grant of
the branch should be increased to meet this expenses on regular basis.

3. The Group also decided that when a project is planned and sanctioned by
Infrastructure Development Committee then an additional fund/ maintenance fund may be
maintained at head office which shall be over and above the approved project value and
shall form a part of the project cost. The quantum of the maintenance fund may be decided
keepirrg in mind the surplus of the Branch, the size of the Branch, members strength etc.
Further, the interest of the fund should be able to meet the recurring expenses such as
property tax, electricity bills, water bills, other municipal taxes etc and the reimbursement of
maintenance expenditure, if any should be made out of that fund.

Item No. 5:- To Consider various Guidelines pertaining to Land and buildings of
PCAP duly approved by the Council

The group while Considering various Guidelines pertaining to Land and buildings of ICAI
noted as under:-

The Infrastructure Development Committee at its 1 4 ~ meeting

~ held on 1 4 ~March
~ 2016
vide item no. 9 noted Various Guidelines pertaining to Land and buildings of ICAI duly
approved by the Council as under:-
 a , G~,.ridrlinesfor installatior: of plagiie.;/~torl~?s/c;I~~3~;
in the pi-erriis?; of bt.afic..fi~~~~~.,
,.., and of

Regional Councils vis-a-vis the occasion specified for the purpose.

b. Procedure for collection of Donations u/s 80G of the Income Tax Act, 1961
c. Procedure for collection of Donations u/s 35 (i)(iii) of the Income Tax Act, 1961
d. Guidelines for acceptance of contributions for building projects of Branches of regional
Councils from memberslnon-members and naming the hall/premises after the names
such donors.
e. Guidelines for renting out of premises by Regional Councils/Branches

The aforesaid guidelines are a part of the Manual of Grants Payable to Regional councils
and branches (May 2008)

The group while deliberating on each of the guidelines decided as under:-

1. Guidelines for installation of plagues/stones/sla bs in the premises of

Branches, and of Regional Councils vis-a-vis the occasion specified for the
purpose.
a. When a new land is purchased by ICAI then foundation stone or
plagues/stones/slabs shall be installed on the land or Bhumi Pujan be held only when
the land has been registered in the name of ICAI.
b. When a land is purchased and the Competent Authority decides to construct
a building on the same, then no plagues/stones/slabs shall be installed unless the
construction of the building is complete and the BU permission i.e Building use
permission/Building completion certificate/ Occupancy certi,ficate is obtained from the
concerned authority for that building.
c. When the Competent Authority decides to renovate the existing building and
the percentage of renovation/changes is less than 50% of the existing construction
area then no plagues/stones/slabs shall be installed for the same. I n other words or~ly
when renovation work is more than 50% of the existing construction area,
plagues/stones/slabs shall be installed.
d. This suggested policy should be followed on prospective basis.

2. Procedure for collection of Donations u/s 8 6 G of the Income Tax Act, 1961

The group deliberated on the procedure and decided that no change is reql- ired in the
guidelines.

3. Procedure for collection of Donations u/s 35 (i)(iii) of the Income Tax Act,
1961

The group deliberated on the procedure and decided that no change is required in the
guidelines. The group further directed that the Accounts department may obtain a
35(l)(ii) certificate from the Concerned Authority for the donors to get tax benefit. The
 c o r ~ j ~ i i t t csecretary
e sk;ogid ;vvr-itctu a ~ , ~ - o u n6-fepartmetlp;.
ts ti; iibikiili (;hiS certificate
at the earliest.

4. Guidelines for display of Board/plague containing names of donors

The group deliberated that since the donation u/s 35 (i)(iii) of the Income Tax Act,
1961 is given for research activity and not building activity therefore the said
Guidelines framed for display of Board/plague containing names of donors are
appropriate and no change is required in the guidelines.
It was also decided that the equivalent amount of the donation so collected b y the
Head office in the name of ICAI u/s 35 (i)(ii) may be sent as grant to the Branch.

5. Guidelines for acceptance of contributions for building projects of Branches

of regional Councils from members/non-members and naming the
hall/premises after the names such donors.

The group deliberated 011the procedure and decided that no change is required in the
guidelines.

6. Criteria laid down by the council for naming the hall/premises of the
Institute after the donor's name

The group decided to amend the criteria as under:-

I f the entire cost of construction of the hall is borne by the donor, the hall may be
named as per the wish of the donor but if the donation covers only a part of the cost
of the construction not being less than 50% thereof, a suitable plague shall be
displayed outside the hall. The plague also might display names of donors whose
donation exceeds Rs. 5,00,000/-

7 . Guidelines for renting out of premises by Regional Councils/Branches

The Group decided that the Regional Councils/Branches may be permitted to relit the
prerr~isesof the Institute or~lyto educational Institutes not for profit making. Further,
the premises may not be allowed to be rented to any private coaching classes, training
Institutes, social organizations like Lions club, Rotary club etc.

Further, rent policy may be decided by the Regional Office concerned in consultation
with the Branch, based on local conditions.

Item No. 6: To consider framing of repair policy of the Institute pertaining to

Head Office & Regional Offices

The group while deliberating on frarr~ingof repair policy noted as under:-

 The Infrastruct~rreDevelopment Commitfee at it.; %qt"meeting hcld nn 14."' P4arch
2016 vide item no. 11 considered the matter of of Repair required for the Institute
building at Sector-62, Noida and to consider framing of repair policy for the Institute
pertaining to Head Office and Regional Office of the Institute as under:-

Maintenance norms, frequency of application of finishing items for office

buildings are as under:

White Washing/Color washing

Appling dry disten- per
3 Painting with Plaster Paint,
bound distemper, Acrylic Paint, Acrylic distemper
-
Painting external surface with water proofing cement paint 3

1 Cleaning and Disinfecting of Water storage

71
/ Distribution 6 Month
tanks, Water mains
Cleaning of Manholes/gully chambers/inspection
/ and Flushing of building sewers
I1
i Cleaning of storm water drains I

1 Year I
8 I Painting steel water tanks inside with bitumastic paint
I I

2 Year
I

9 1 Polishing wooden doors/windows with 1

sprit 5 Year 7
polish/polish/synthetic acrylic polish
mat or poly mat based equivalent synthetic silicon 5 Year

1 1 based exterior paint I I

11 Clearling Electrical installations, Fans etc.

Premix, Semi dense/Dense Carpeting of roads
I
1 1 Year
5 Year
of water samples for physical, chemical and
bacteriological analysis of water

The Institute has various new and old Building Infrastructure across the country. The
old Building Infrastructure needs time to time Repair/Renovations as and when required.
It is necessary to repair/renovate the old Building Infrastructure to create longitivity of
the Buildings.

The Group decided as under:-

 (,;) 1" c>:titnd!cd :c!:c?uatior~/rclpair i f 1 a yedr, tlii:r? it hlili bf3 i~ihcr,
j 3 j 7 * ~ * 50 tt~klic;
;rig cve,I ~ ~ +C
care of by the Caretaker in case of HO and by concerned DCO Heads at Regional offices
after following due process of approvals and tendering.

(b) I f estimated renovation/repairing cost is more than Rs. 50 lakhs in a year (due t o any
structural changes, major renovation / repairing etc.) then the proposal shall be considered
and approved by Infrastructure Development Committee at Head Office.

(c) Any repairlmaintenance under Rs. 5 lakhs at the Branch level may be done with the
approval of the Managing Committee and/or Infrastructure Committee including the
Chairman of the Branch. This decision has to be approved by the managing committee /
infrastructure committee and cannot be delegated to any office bearer.

(d) For maintenance of air conditioners, furniture, computers etc there may be a
centralized agency nationwide or atleast for each Region to cater to such needs. Also for
replacement of air conditioners, furniture etc the Branch/ Regional office to give in writing
the age of the product and the reason for replacement etc.

(e) The approval for the expenditure for the above referred repairs / maintenance will be
subject to the Head Office policy from time to time.

(0 Any expenditure for renovation of building / repairs beyond Rs. 5 lac will be required
to be reviewed by the regional architect and his recommendation would be consider by the
competent authority.

Item No. 7:-To consider removal of name plaque wherever the building is
incomplete

The group while deliberating on removal of name plaque wherever the building is
incomplete decided that since the new policy/guidelines as decided above in Item No. 5 is
prospective in nature therefore the existing name plaques may not be removed. However,
the new guidelines as decided above in Iteni No. 5 may be strictly adhered to.
 pp--.-.--p-p-----p- 0f211dlllcetlll$ ol'llie.-O~IIP
~III~IIIC -fbl.G~~icielil~es
011 Mainlenance I'olicy llcld 011

21.0S.2017

Minutes of 2nd meeting of the Group for Guidelines on Maintenance Policy held on
21.08.2017 at 5:15 PM at I C A I Bhawan, :[P Marg, New Delhi.

The 2nd meeting of the Group for Guidelines on Maintenance Policy was held on 21.08.2017 at 5:15
PM at ICAI Bhawan, :[P Marg, New Delhi. No Members of the Group was Present, only CA. Dhinal
Shah, CClY and Convenor of the Group was Present.

The meeting was also attended by Dr. Surinder Pal, Joint Director and Shri Om Prakash, Assistant
Secretary.

The Profit and Loss statement of the Branches having own Land / Premises and for the Branches
not having own Land / Premises, separately for the Years 2014 - 15, 2015 - 16 and 2016 - 17 was
presented to the Convenor is attached herewith.

After considering the Loss statement of Branches, and the office views, the Convenor decided as
under:

1. For Branches having Own Land / Premises:

A. For Building which are owned by ICAI :

I. For painting, minor repair works like furniture, building, bathrooms, kitchen, pavements
etc. costing up to 0.5% of the Building / Project cost during the year, Branch shall execute the
works by following due process as per Institute's 'Purchase Policy' and approval from
respective RBFC of the region and no approval to be taken from Head Office by Branch.
Expenses for such works (i.e. costing up to 0.5% of the Building / project cost) to be borne by
Branch and no amount to be reimbursed by ICAI, HO. This will not include any substantial
modification / changes / alteration in basic structure of the building or premises.

For any additional cost beyond 0.5%, Branch shall take Prior approval from ICAI, Head Office.
Head Office shall approve the same within 15 days from the receipt of all the documents and
checklists (to be finalised by RBA).

Expenditure incurred with prior approval from RBA Head Office beyond 1.0% of the Building /
Project cost subject to following due process to be reimbursed by ICAI Headoffice.

111. Property Tax, Municipal Tax and other statutory dues like Land Revenue will be borne by ICAI
Head Office and shall be included as an additional amount to the revenue grant given by the
Head Office. However, Electricity / Water charges or any other expenditure ofroutine nature
will be borne by the Branch only out of revenue grant.

2. For Branches neither having own Land / Premises:

I. For repair / Maintenance charges costing up to 10% of the Annual rent or up to Us. 20,000/-
(whichever is less), no prior consent / approval to be taken by the Branch from Head Office,
and the expenditure so incurred shall be borne by Branch.

11. For repair / Maintenance charges costing more than 10% of the Annual Rent or Us. 20,000/-
(whichever is less) subject to maximum of Us. 50,000/-, Branch shall take prior approval
from Regional RBFC.
1
 M i l i i ~ l e so1'211tl--
Iiicellng ol'lllc (iroup
-.. for Guidelines (111ivlai~ile~l;~nce
I'ol~cy I ~ e l don

I I .O8.2017

Any expenditure incurred by the Branch beyond Rs. 1,00,000 shall be reimbursed by the
Head Office separately.

111. Property Tax, Municipal Tax and other statutory dues like Land Revenue will be borne by ICAI
Head Office and shall be included as an additional amount to the revenue grant given by the
Head Office. However, Electricity / Water charges or any other expenditure of routine nature
will be borne by the Branch only out of revenue grant.

Note : ALL 'THE EXPENDI'TURE MENTIONED ABOVE SHALL BE DONE / INCURRED BY

BRANCH with DUE PRIOR APPROVAL OF CHAIRMAN, INFRASTRUCTURE
COMMITTEE OF CONCERNED BRANCH AND FOLLOWING ALL THE DUE PROCESSES
MENTIONED I N PURCHASE POLICY AND INFRASTRUCTURE POLICY.
,
3/6/2019 Mail - idc@icai.in

DI-aft minutes of 3rd Meeting of the Group tield on 11.01.2018at 330 PM at lCAl
R!-!;v~lar~!IP ? , A , ~..,Y A ,b'!c?v!.!Dcl!bi.

T:. c!l:irlal,sliatl(n!t~ eycom <dhinal strall@ir~.ey.cotr~>.

sagarfi1)icai it1 <sagar@licai.ir~>;setrcta!y@icai.iri ;sccrctaiyQicai.iti>, Irlfrastructurc Dcvclo(~tiic.rltCo~n~riilti:c:
<:idc@licai.in;, olrt.pratash@icai.iri <om.pial:ashbicai.iti>;

Dear Sir / Madam,

Kindly find given below the Draft minutes of the 3rd meeting of the Group duly approved by the Convenor of the Group.

Members of the Group are requested t o give their comments, if any.

Regards
Dr. Surinder Pal
Joint Director

Draft Minutes of 3rd Meeting of the Group reconstituted t o review the terms of reference of IDC and
finalisation of various guidelines pertaining t o land and buildings of ICAI held on 11.01.2018 a t 10:OO AM at
I C A I Bhawan, I.P. Marg New Delhi

r!!g.3cd.M.c?g!!yY Y ~ . f : . f : t h ~ ~ G ~ ~ ! ~ p P . ~ ~ c : . ? ~ ! ~ . t j ~ ! ~ ~ "~~f.~r:!?z:~~~(?f.
- : ~ ~ . . ~ ~ ~. ~J~: ~~! !~~ c~ w
awnw
~ t~~ ~ ;~- tnt : ~
~ ~~~l !~~ s
~ s; ~1?~f f ~ o n
~?ert~!!?!?.sto!a?d.a!!P
buildings. o f ICAI- was held on 11,01.2018
..., at f.0:00 AM at ICAl
v Bhawan,
- .............
.. I.[.'. Marg
. New Delhi.
- ....... Following Members of the Group
were Present:

Member Present:

1.CA. Dhinal Shah, CClY (Convenor of the Group)

2. CA. Rajesh Sharma, CCM

Leave of Absence granted t o Members:

1.CA. K. Sripriya, CCM

2. CA. Sanjeev Kumar Chaudhary, CCM
3. CA. Kemisha Soni, CCM
4. CA. IYangesh Pandurang Kinare, CCM

(Dr. Surinder Pal, Joint Director (IDC), Shri Om Prakash, Assistant Secretary (IDC) were also present in the meeting)

I t e m No. 1: Opening remarks of the Convenor.

The Convenor of the Group welcomed all the Members of the Group.

I t e m No. 2: To note the Leave of Absence granted t o the members of the Group.

The Group noted Leave of Absence granted t o following members of the Group:
https://outlook.office.com/owa/?realm=icai.in&vd=mail&path=/mail/search
 Mail - idc@icai.in

C4 K Srii;ri.:/ci, CfM
2. CA. Sanjeev Kumar Chaudhary, CClY
3. CA. Kemisha Soni, CCM
4. CA. Mangesh Pandurang Kinare, CCM

Item
....................... Wo, 3:
To app!?ve the $.!aft. mi.nuSes.of l g f . me?!!fl.g..ef. tBs@Gr~!!~..h.e!don .Q3.@%~?.0?7..a!..lCBX
............... .Bha~?a-gl~.,!,?
Mierg,Me~ .Del%,

'/he Group rioted the

........................................
k.5.f.!nc%j!li~{).~
draf~-r!~-ifl!.!~s;s-~ff gbaawai
x tnII.IjVMaq~,.Nf>w .D~;lhihavg. ):y! .~;~_";~!afg~~
J;l:1~;~~r~~!~pj:!~!~~~)~!-~;:~O~~2?.~,;(~at
-1<IN j;x--?I!
!hc-lvle!n.4,e!-sofththe-g!:?l!~-vic.ie.?!!!ai!&l~da.t:~dd?~~a7~~.P~Z.a!!da t!e
21!,?8:??&ZZ SLnce.nocop?n?el?.1~.havee4,ee!~.re~e!~eE1E1~ro!!!.
Members of Grol.ip hcncc: the rriinutos of 4.?! meeting of t1.1~:Gro~.rpheld on 03.05.2017
.......................................................................................................................................................... were considc:recl as aj?[mmygxlcCopj!-w[
rninutes of 3.g meeting of tl-ie Group held on 03.05.2017 is attached at Annexcnre
.....................................................................................................................................................................
-
- - -.A.---

I t e m No. 4: To approve the draft minutes of 2ndmeeting of the Group held on 21.08.2017 at ICAI Bhawan, I P
Marg, New Delhi.

The Group considered the draft minutes of 2" meeting of the Group held on 21.08.2017 at ICAI Bhawan, IP Marg, New Delhi
and decided to forward the Minutes to all the Members of the Group again and provide 7 days to the Members for their
Comments. If, no comments arrived within 7 days then the minutes will be considered as approved. Copy of minutes of znd
meeting of the Group held on 21.08.2017 is attached at Annexure B. -
The Group also decided that the Decision taken by the Group in lSt
and 2nd meeting shall be forwarded to Council for its
consideration and approval.

-the meeting ended with the vote of thanks to the Chair.