41 extractive question-and-answer pairs built from ICAR Annual Accounts and Audit Report 2017-18, 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. 18 of the 41 pairs (43.9%) are explanatory questions and 23 restate a figure. 100.00% 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-and-audit-report-2017-18-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-and-audit-report-2017-18-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 41 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the purpose of Revolving Fund loans granted to ICAR institutes, State Agricultural Universities, and NGOs? | 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 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. | 122 | definition | 1.000 | 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. | 40 | page=40,block=7 | 0.700 | valid |
| What is the purpose of the balance in the Provident Fund Reserve? | to cover the shortfall on account of interest payable to the subscribers, if any | The deficit on the same heads is recouped by the Council on monthly basis. Monthly statements are received from the units for the purpose. 6. The subsidiary records, i.e. Subscribers’ ledgers, Broadsheets etc., are maintained at the institute level. 7. Annual GPF/ CPF Statements are also received from the constituent units of ICAR which are consolidated to prepare Annual Accounts of GPF/CPF of ICAR. 8. Surplus of Income from investment of Provident Fund accumulation is credited to Provident Fund Reserve and is maintained by ICAR Headquarters. The balance in the reserve fund is maintained to cover the shortfall on account of interest payable to the subscribers, if any. 9. The investment out of surplus of GPF / CPF accumulations are accounted at cost value. | 595 | definition | 1.000 | The balance in the reserve fund is maintained to cover the shortfall on account of interest payable to the subscribers, if any. | 51 | page=51,block=2 | 0.700 | valid |
| Under what condition are items classified as Inventory? | held in large numbers and issued for research as and when necessary | If however, they are held in large numbers and issued for research as and when necessary, they will be classified as Inventory. 6. Retirement benefits: The pension, gratuity and leave encashment are provided in the books of account based on cash basis. | 21 | relationship | 0.970 | If however, they are held in large numbers and issued for research as and when necessary, they will be classified as Inventory. | 39 | page=39,block=2 | 0.700 | valid |
| What is the treatment of unutilized government grants under government directions? | treated as funds to be carried forward and refunded | 10. Government grants for meeting the revenue expenditure are treated as income of the year in which they are realized, except that they will be treated as accrued income where sanctions have been issued before the last day of the year and there is reasonable certainty of collection and realization. 10. Unutilized government grants are treated as funds to be carried forward and refunded, as per government directions and exhibited as a Liability. | 338 | summary | 0.970 | Unutilized government grants are treated as funds to be carried forward and refunded, as per government directions and exhibited as a Liability. | 40 | page=40,block=1 | 0.700 | valid |
| How are unspent balances of terminated AP Cess schemes and Revolving Fund recoveries processed? | remitted to in the same financial year or in the next financial year | To the extent utilised for schemes in Headquarters and the Institutes and for financial assistance to scientific societies, the receipts against this grant are treated as income in the Income and Expenditure Account. To the extent it is utilised for capital expenditure as part of the schemes, it is transferred to the Capital Fund. The unutilised grants from AP Cess fund at the end of the year, pertaining to ongoing schemes are carried forward as a Liability as at the end of the year and for utilization in the subsequent years. Unspent balance of terminated AP Cess schemes and Revolving Fund recoveries from ICAR institutes, SAUs, NGOs are remitted to in the same financial year or in the next financial year. | 646 | summary | 0.970 | Unspent balance of terminated AP Cess schemes and Revolving Fund recoveries from ICAR institutes, SAUs, NGOs are remitted to in the same financial year or in the next financial year. | 40 | page=40,block=5 | 0.700 | valid |
| What accounting entries are made when expenditure is incurred for ongoing sponsored projects? | entries are passed for credit to overhead recoveries, intellectual fees etc. | 12. Sponsored Proiects, Consultancy Proiects and Grant-in-aid Proiects-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 projects1 advances against sponsored projects”, through Bank account (payments made), and through Journal entries (crediting Overhead Recovery Account, Intellectual fee etc). | 410 | summary | 0.970 | Sponsored Proiects, Consultancy Proiects and Grant-in-aid Proiects-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 done with the surplus income generated from the investment of Provident Fund accumulation? | credited to Provident Fund Reserve and is maintained by ICAR Headquarters | The deficit on the same heads is recouped by the Council on monthly basis. Monthly statements are received from the units for the purpose. 6. The subsidiary records, i.e. Subscribers’ ledgers, Broadsheets etc., are maintained at the institute level. 7. Annual GPF/ CPF Statements are also received from the constituent units of ICAR which are consolidated to prepare Annual Accounts of GPF/CPF of ICAR. 8. Surplus of Income from investment of Provident Fund accumulation is credited to Provident Fund Reserve and is maintained by ICAR Headquarters. The balance in the reserve fund is maintained to cover the shortfall on account of interest payable to the subscribers, if any. 9. The investment out of surplus of GPF / CPF accumulations are accounted at cost value. | 474 | summary | 0.970 | Surplus of Income from investment of Provident Fund accumulation is credited to Provident Fund Reserve and is maintained by ICAR Headquarters. | 51 | page=51,block=2 | 0.700 | valid |
| What aspect of accounting treatment is addressed in the Separate Audit Report? | classification conformity with the best accounting practices, accounting standards and disclosure norms, etc. | This Separate Audit Report contains the comments of the Comptroller & Auditor General of India (CAG) on the accounting treatment only with regard to classification conformity with the best accounting practices, accounting standards and disclosure norms, etc. Audit observations on financial transactions with regard to compliance with the Law, Rules & Regulations (Propriety and Regularity) and efficiency-cum- performance aspects, etc., if any, are reported through Inspection Reports/CAG’s Audit Reports separately. 3. We have 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 misstatements. | 149 | summary | 0.970 | This Separate Audit Report contains the comments of the Comptroller & Auditor General of India (CAG) on the accounting treatment only with regard to classification conformity with the best accounting practices, accounting standards and disclosure norms, etc. Audit observations on financial transactions with regard to compliance with the Law, Rules & Regulations (Propriety and Regularity) and efficiency-cum- performance aspects, etc., if any, are reported through Inspection Reports/CAG’s Audit Reports separately. | ||||
| What was the situation regarding statutory dues as of March 31, 2018? | no statutory dues of more than six months were outstanding | (ii) Non adjustment of advances by ICAR Hqrs. and some of its test checked units. 3. Physical verification of fixed assets Physical verification of fixed assets for the year 2017–18 was conducted by 79 units and under progress by 7 units. 4. Physical verification of Inventory The physical verification of stationery and consumable for the year 2017–18 was conducted by 79 units and under progress by 7 units. 5. Regularity in payment of statutory dues As per accounts no statutory dues of more than six months were outstanding as on 31.03.2018. | 469 | summary | 0.970 | Regularity in payment of statutory dues As per accounts no statutory dues of more than six months were outstanding as on 31.03.2018. | 85 | page=85,block=8 | 0.700 | valid |
| What does the balance sheet as of 31st March 2018 pertain to? | Consolidated Annual Accounts for the Financial Year 2017–18 | 1. Consolidated Annual Accounts for the Financial Year 2017–18 1 Balance Sheet as on 31st March 2018 2. Income and Expenditure Account for the year ended 31st March 2018 2 3. Schedules 1 to 21 of Annual Accounts 3-32 4. Receipt and Payment Account for the year ended 31st March 2018 33-34 5. Schedules 22–23 of Annual Accounts 35-41 6. Balance Sheet of GPF and CPF as on 31st March 2018 42 7. Income and Expenditure Account of GPF/CPF for the year ended 43 31st March 2018 8. Schedules of GPF/CPF 44-57 9. Receipt and Payment Acount of GPF for the year ended 58-80 31st March 2018 and Annexures 10. Audit Report on the Accounts of the Indian Council of Agricultural 81-83 Research for the year 2017–18 Contents | 3 | summary | 0.970 | 1. Consolidated Annual Accounts for the Financial Year 2017–18 1 Balance Sheet as on 31st March 2018 2. | 2 | page=2,block=0 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 41 |
| page=41,block=1 |
| 0.700 |
| valid |
| 83 |
| page=83,block=1 |
| 0.700 |
| valid |