62 extractive question-and-answer pairs built from Indian Council of Agricultural Research, published by icar.org.in. Every answer is a verbatim span of text the source prints, and each row carries the passage it sits in, its offset in that passage, the source quote, the page and the location in the document, so any row can be checked against the original. 27 of the 62 pairs (43.5%) are explanatory questions and 35 restate a figure. 98.39% of rows pass the corpus quality gate.
Use the API URL with your free DD token in notebooks, scripts, and pipelines.
https://www.desidata.in/api/datasets/icar-annual-accounts-2022-23-question-and-answer-dataset/downloadDataset downloads are free. For Python or API downloads, sign in once and create a free DD token; set it as DD_TOKEN or save it in your notebook's secrets. Requests are linked to your account so your download history and counts stay accurate.
# One-time install: pip install desidata
# Set DD_TOKEN in your environment first (create a free token in Profile & settings).
import desidata
df = desidata.load("icar-annual-accounts-2022-23-question-and-answer-dataset")
df.head()Sign in with Google to download.
Usable for analysis, but expect some cleaning before you rely on it.
ICAR Annual Report 2025-26 - Question and Answer Dataset
Economy · 1,101 rows
ICAR Annual Report 2024-25 - Question and Answer Dataset
Economy · 1,678 rows
ICAR Annual Report 2023-24 - Question and Answer
Agriculture · 590 rows
ICAR Reporter July-September 2022 - Question and Answer Dataset
Economy · 1,040 rows
Annual Report 2015-16 by agriwelfare.gov.in - Question and Answer Dataset
Economy · 1,013 rows
Higher Education in India - Question and Answer Dataset
Economy · 1,594 rows
Gender Policy of NABARD - Question and Answer Dataset
Economy · 14 rows
ICAR Annual Report 2025-26 - Question and Answer Dataset
Economy · 1,101 rows
First 10 of 62 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is House Rent allowance? | a Perquisite as defined in the section 17(2) of the Income tax Act and has to be included in taxable income | However it was observed that the department had taken 14% contribution of management in the exemption under 80 CCD(2), thus resulting in short deduction of TDS on Income Tax. House Rent allowance is a Perquisite as defined in the section 17(2) of the Income tax Act and has to be included in taxable income. However, it was observed that the department did not add perquisite while calculating taxable income resulting in short deduction of TDS. | 199 | definition | 0.980 | House Rent allowance is a Perquisite as defined in the section 17(2) of the Income tax Act and has to be included in taxable income. | 102 | page=102,block=21 | 0.850 | valid |
| What was the result of not allocating funds for the contractual staff salary at CIPHET, Ludhiana? | understatement of Current Liabilities & Provisions as well as expenditure of current year by `14.82 lakh | by ` 215.49 crore. Despite being pointed out by Audit in 2019-20, 2020-21 and 2021-22, compliance of the same has not been ensured. (2) The above does not include provision of Liability of ` 53.63 lakh payable for electricity charges and water charges for the month of March, 2023 (` 50.60 lakh - Tata power- DDL, `1.20 lakh - BSES Rajdhani and `1.83 lakh - Delhi Jal Board). This resulted in understatement of 'Current Liabilities and Provision' and overstatement of Capital Fund in (Schedule-1) to the extent of `53.63 lakh each. 3) In respect of CIPHET, Ludhiana, the above does not include provision of `14.82 lakh on account of Contractual Staff salary for the period 2022-23, which has been paid during 2023-24. Non provision of expenditure resulted in understatement of Current Liabilities & Provisions as well as expenditure of current year by `14.82 lakh. | 759 | relationship | 0.970 | Non provision of expenditure resulted in understatement of Current Liabilities & Provisions as well as expenditure of current year by `14.82 lakh. | 98 | page=98,block=1 | ||
| What was the consequence of DKMA, New Delhi, not allocating liabilities for expenses of 2022-23? | understatement of Current liabilities and Provisions by `5.53 lakh under Schedule-4 with corresponding understatement of Expenditure to that extent under Schedule-18 | (4) DKMA, New Delhi, has not made provisions of liabilities of `5.53 lakh under Current Liabilities and Provisions in Schedule-4, of expenses pertaining to 2022-23. This resulted in understatement of Current liabilities and Provisions by `5.53 lakh under Schedule-4 with corresponding understatement of Expenditure to that extent under Schedule-18. A. Assets A.2. Fixed Assets (Schedule-5A)-4179.77 crore (1) SBI Coimbatore capitalized `3.08 crore as addition to Buildings during the year. However CPWD Form 65 shows this work as still in progress. Hence this was wrongly shown as Buildings instead of being shown as WIP. Depreciation at the rate of 2% has also been calculated which amounts to `0.06 crore. This has resulted in overstatement of net block of Fixed Assets by `3.02 crore, understatement of Capital fund by ₹ 0.06 crore and understatement of Work in Progress by `3.08 crore. | 182 | relationship | 0.970 | This resulted in understatement of Current liabilities and Provisions by `5.53 lakh under Schedule-4 with corresponding understatement of Expenditure to that extent under Schedule-18. | ||||
| What was the reason for the incomplete physical verification of assets for 2022-23 in some ICAR units? | due to initiation of ‘Reconstruction of Assets Register of ICAR-IIOPR, Pedavegi’ | a) Out of 123 units of ICAR, physical verification of fixed assets for the year 2022-23 was conducted by 116 units. b) Physical verification of assets was not completed for the year 2022-23 reportedly due to initiation of ‘Reconstruction of Assets Register of ICAR-IIOPR, Pedavegi’. c) Physical verification of assets of CRIDA ICAR, Hyderabad was conducted up to the year 2021-22. d) The Fixed Asset Register pertaining to ICAR headquarters Account was not maintained in prescribed format. e) DKMA New Delhi has not maintained segment wise Fixed Assets register as categorized in Schedule 5. In the absence of which the total value of Fixed Assets of the unit could not be verified in audit. | 201 | relationship | 0.970 | b) Physical verification of assets was not completed for the year 2022-23 reportedly due to initiation of ‘Reconstruction of Assets Register of ICAR-IIOPR, Pedavegi’. | 102 | page=102,block=3 | 0.700 | valid |
| What happens to fixed assets purchased for less than Rs. 10000 in a year? | are depreciated at the rate of 100% retaining a residual value for accounting control. | All Fixed Assets other than Land and Buildings, the depreciated value of which at the beginning of the year is Rs. 10000 or less; and all Fixed Assets, other than Land & Buildings purchased in the year for a sum of less than Rs. 10000 each, are depreciated at the rate of 100% retaining a residual value for accounting control. 3. Depreciation will be charged at the applicable rate for the full financial year on assets acquired during April-September. For assets acquired during October-March of the year, depreciation will be charged for half-yearly basis at the applicable rate. The change will be effective from the financial year 2022-23. 3. No depreciation is provided on Land and Livestock. | 241 | summary | 0.970 | 10000 each, are depreciated at the rate of 100% retaining a residual value for accounting control. 3. | 42 | page=42,block=1 | 0.700 | valid |
| What is the purpose of granting revolving fund loans? | to enable them to undertake schemes for generation of income | 11. Revolving fund loans are granted to ICAR institutes, State Agricultural Universities and NGOs from the AP Cess funds, to enable them to undertake schemes for generation of income, and are exhibited under Current Assets Loans & Advances, till their repayment in instalments. The advances given to ICAR institutes which appear under the same head in the ICAR Headquarters account and as a liability under the | 122 | summary | 0.970 | Revolving fund loans are granted to ICAR institutes, State Agricultural Universities and NGOs from the AP Cess funds, to enable them to undertake schemes for generation of income, and are exhibited under Current Assets Loans & Advances, till their repayment in instalments. | 43 | page=43,block=17 | 0.700 | valid |
| How are recoveries of revolving fund advances and balances in terminated AP Cess schemes handled? | remitted to the Govt. of India | head 'Current Liabilities and Provisions in the institutes' accounts get set off during consolidation of accounts for ICAR as a whole. The repayment of the advances in instalments by the institutes as well as SAUs & NGOs is watched through the Headquarter's accounts in which the advances appear under the head Current Assets, Loans & Advances -b. Loans & Advances -Revolving Fund advances to Institutes. Recoveries of such advances along with balances in terminated AP Cess schemes are remitted to the Govt. of India. 11. The revenue expenditure incurred out of Revolving Fund schemes as well as the income derived from such schemes by the ICAR institutes are accounted for under the respective financial heads. 12. | 487 | summary | 0.970 | Recoveries of such advances along with balances in terminated AP Cess schemes are remitted to the Govt. of India. | 44 | page=44,block=1 | 0.700 | valid |
| What accounting entries are made when expenses are incurred for ongoing sponsored projects? | entries are passed for credit to overhead recoveries, intellectual fees etc. by debit to the concerned project account | Sponsored Projects, Consultancy Projects and Grant-in-aid Projects -Receipts and Disbursements: In respect of ongoing sponsored projects and consultancy projects, the amounts received from sponsors/clients are credited to the head "Current Liabilities -Other Liabilities -Receipts against ongoing sponsored/consultancy projects." As and when expenditure is incurred/advances are paid against such projects, entries are passed for credit to overhead recoveries, intellectual fees etc. by debit to the concerned project account under the head "Assets -Current Assets -Loans and Advances -a) Current assets -sundry debtors -Payments' against ongoing sponsored projects" advances against sponsored projects", through Bank account (payments made), and through Journal entries (crediting Overhead Recovery Account, Intellectual fee etc). | 407 | summary | 0.970 | Sponsored Projects, Consultancy Projects and Grant-in-aid Projects -Receipts and Disbursements: In respect of ongoing sponsored projects and consultancy projects, the amounts received from sponsors/clients are credited to the head "Current Liabilities -Other Liabilities -Receipts against ongoing sponsored/consultancy projects." As and when expenditure is incurred/advances are paid against such projects, entries are passed for credit to overhead recoveries, intellectual fees etc. by debit to the concerned project account under the head "Assets -Current Assets -Loans and Advances -a) Current | ||||
| What is the amount of surplus or deficiency arising on the disposal of fixed assets based on? | worked out by the Units and taken into the Account | Grants’ negative balances taken to Schedule 7 omitted in Schedule 4 # 10131698 3. Opening balance of Capital Fund changed from institutes’ data as per 22-23 A/cs of ICAR (Institutes’ Data – Rs. 65577902216 – Accounts 21-22 Closing balance – Rs. 66096127787) -518225571 4. Actual Adjustments from institute data in Schedule 1 3553496003 Net Adjustments carried out in Schedule 1 : (4)-(1)-(2)-(3) 3536159391 # # Government Grants: Rs 3055410. (CTRI, RAJAHMUNDRY); Rs 2840821. (NRCPB, New Delhi); Rs 800. (CTCRI, THIRUVANTHAPURAM); Rs 2539008. (IIHR, BANGALORE); Rs 1224932. (MGIFRI, MOTIHARI) ; Rs 43911. (NIASM, BARAMATI); Rs 405621. (Dte. OF WATER MANAGEMENT), BHUBANESWAR) ; Rs 21194. (CMFRI, COCHIN). 4. Fixed Assets & Depreciation: The amount of Surplus/ Deficiency arising on Disposal of Fixed Assets has been worked out by the Units and taken into the Account. | 815 | summary | 0.970 | Fixed Assets & Depreciation: The amount of Surplus/ Deficiency arising on Disposal of Fixed Assets has been worked out by the Units and taken into the Account. | 46 | page=46,block=10 | 0.700 | |
| What do Schedules 1 to 23 contribute to? | an integral part of the Balance Sheet as at 31.3.2023 and the Income and Expenditure Account for the year ended on that date | Depreciation has been provided and incorporated by the Units. The Depreciation has been calculated for the current year on the basis of closing balance of Fixed Assets (except on Land & Livestock) as per Straight Line Method at rates prescribed under the Companies Act, 1956. The original value and the accumulated depreciation on the disposed off assets have been suitably incorporated in Schedule 5. 5. Previous years’ figures have been regrouped whenever necessary. 6. Schedules 1 to 23 are annexed to and form an integral part of the Balance Sheet as at 31.3.2023 and the Income and Expenditure Account for the year ended on that date. | 514 | summary | 0.970 | Schedules 1 to 23 are annexed to and form an integral part of the Balance Sheet as at 31.3.2023 and the Income and Expenditure Account for the year ended on that date. | 46 | page=46,block=10 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 0.700 |
| valid |
| 98 |
| page=98,block=1 |
| 0.700 |
| valid |
| 44 |
| page=44,block=1 |
| 0.700 |
| valid |
| valid |