73 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. 29 of the 73 pairs (39.7%) are explanatory questions and 44 restate a figure. 97.26% of rows pass the corpus quality gate.
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First 10 of 73 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What are Overhead Recoveries and Equipment Usage Recoveries treated as? | as abatement of revenue expenditure for the year. | Simultaneously, after determining the shares of the Council, welfare fund and the scientific and other staff, these heads are credited by debit to Overhead Recovery account and Intellectual fee account. The share of Intellectual fee pertaining to the Council is treated as income in the Income and Expenditure Account. Overhead Recoveries and Equipment Usage Recoveries are treated as abatement of revenue expenditure for the year. At the end of the year where the expenditure on Sponsored scheme booked under ‘Sundry Debtors’ is less than the Receipts (Opening Balance + Receipts during the year) for the scheme (under the head ‘Current liabilities’), the figure under Sundry Debtors will be set off against the figures in Liabilities side in respect of that scheme and the net figure will be shown under Current Liabilities in the Balance Sheet. | 382 | definition | 1.000 | Overhead Recoveries and Equipment Usage Recoveries are treated as abatement of revenue expenditure for the year. At the end of the year where the expenditure on Sponsored scheme booked under ‘Sundry Debtors’ is less than the Receipts (Opening Balance + Receipts during the year) for the scheme (under the head ‘Current liabilities’), the figure under Sundry Debtors will be set off against the figures in Liabilities side in respect of that scheme and the net figure will be shown under Current Liabilities in the Balance Sheet. | 43 | page=43,block=1 | 0.700 | valid |
| How are long-term investments evaluated under Significant Accounting Policy no 7? | valued at cost, except in case of permanent diminution in their value, for which necessary provision is made | (2) In respect of Significant Accounting Policy no 7 of Headquarters on Investments, all Long-Term Investments are valued at cost, except in case of permanent diminution in their value, for which necessary provision is made. Current Investments are valued at the lower of Cost and / Fair / Market value. the policy pertains to valuation of Investments at Headquarters level only. The policy is thus, insufficient, and inadequate to the extent as it does not state how the long-term Investments are valued at the unit level, which are substantial in number (123 units). In the absence of Significant Accounting Policy regarding the valuation of the Investment, valuation of Long-Term Investments at the unit level remains vague and ambiguous and accordingly the Significant Accounting Policy is deficient to that extent. | 115 | definition | 1.000 | (2) In respect of Significant Accounting Policy no 7 of Headquarters on Investments, all Long-Term Investments are valued at cost, except in case of permanent diminution in their value, for which necessary provision is made. | 97 | page=97,block=1 | ||
| What is the basis for valuing current investments under Significant Accounting Policy no 7? | valued at the lower of Cost and / Fair / Market value | (2) In respect of Significant Accounting Policy no 7 of Headquarters on Investments, all Long-Term Investments are valued at cost, except in case of permanent diminution in their value, for which necessary provision is made. Current Investments are valued at the lower of Cost and / Fair / Market value. the policy pertains to valuation of Investments at Headquarters level only. The policy is thus, insufficient, and inadequate to the extent as it does not state how the long-term Investments are valued at the unit level, which are substantial in number (123 units). In the absence of Significant Accounting Policy regarding the valuation of the Investment, valuation of Long-Term Investments at the unit level remains vague and ambiguous and accordingly the Significant Accounting Policy is deficient to that extent. | 249 | definition | 1.000 | Current Investments are valued at the lower of Cost and / Fair / Market value. | 97 | page=97,block=1 | 0.700 | valid |
| What was the financial reporting effect of advancing Rs.2.26 crore to CPWD? | overstatement of Capital work-in-progress and understatement of Current Assets by Rs. 2.26 crore | was shown as work-in-progress. it was seen from the records in respect of outstanding advances for the year 2021-22 (CPWD) that works worth Rs.2.51 crore (Rs.25.53 lakh - revenue + Rs.2.26 crore Capital) were advanced to CPWD in 02/2022 & 03/2022 and no expenditure was incurred towards these works till 04/2022. This has resulted in overstatement of Capital work-in-progress and understatement of Current Assets by Rs. 2.26 crore. (3) During scrutiny of Annual Accounts of ATARI, Jodhpur for the year 2021-22 it was noticed that ATARI, Jodhpur had released Rs 2.35 crore to Central Public Works Department (CPWD), Jodhpur for construction of administrative building and development work. Out of this, Rs 1.57 crore was booked as Capital Work-in-Progress (CWIP) in Fixed Assets | 334 | relationship | 0.970 | This has resulted in overstatement of Capital work-in-progress and understatement of Current Assets by Rs. 2.26 crore. | 95 | page=95,block=14 | 0.700 | valid |
| What was the effect of recording Rs 78 lakh under Current Assets instead of CWIP? | understatement of CWIP (Schedule-5) by Rs 78 lakh and overstatement of Current Assets, Loans and Advances by the same amount | (Schedule-5) and remaining amount of Rs 78 lakh was booked as Advances on Work (Capital) under Current Assets, Loans and Advances (Schedule-7). Further, it was noticed that an expenditure of Rs 2.35 crore was incurred till 31 March 2022. the whole amount of Rs 2.35 crore was to be booked under CWIP instead of Rs 1.57 crore. This has resulted in understatement of CWIP (Schedule-5) by Rs 78 lakh and overstatement of Current Assets, Loans and Advances by the same amount. (4) In ATARI, Jodhpur it was noticed that Rs 11.68 lakh was released to CPWD for Installation, Testing and Commissioning of Split Type Air Conditioner at Administrative building during 2019-20. The amount was booked as Advance on Work (Capital) in Current Assets, Loans and Advances (Schedule-7). | 347 | relationship | 0.970 | This has resulted in understatement of CWIP (Schedule-5) by Rs 78 lakh and overstatement of Current Assets, Loans and Advances by the same amount. | 96 | page=96,block=1 | 0.700 | valid |
| What was the financial effect of not recording Rs 7.72 lakh as CWIP? | understatement of CWIP (Schedule-5) by Rs 7.72 lakh and overstatement of Advance of work (Capital) (Schedule-7) by the same amount | Audit further noticed that CPWD utilized Rs 7.72 lakh up to the end of the year 2021-22, which was to be booked as CWIP (Schedule-5) out of Current Assets, Loans and Advances (Schedule-7), but the same was not booked as CWIP. This has resulted in understatement of CWIP (Schedule-5) by Rs 7.72 lakh and overstatement of Advance of work (Capital) (Schedule-7) by the same amount. (5) As per the Uniform format of Accounts, Furniture, fixtures and Fittings under fixed assets include items such as desks/benches, cabinets, almirahs, tables, chairs, partitions, etc and Plant and machinery under fixed assets include air conditioners, water/air coolers, generator sets, television sets, fire extinguishers, etc. | 247 | relationship | 0.970 | This has resulted in understatement of CWIP (Schedule-5) by Rs 7.72 lakh and overstatement of Advance of work (Capital) (Schedule-7) by the same amount. | 96 | page=96,block=1 | 0.700 | valid |
| What is the result of charging less depreciation on fixed assets? | fixed assets (at consolidated level) are overstated and expenditure is understated by Rs 2.70 crore | Companies Act by ICAR. However as per Uniform Format of Accounts, the depreciation is to be provided on Written down Value and rates specified as per Income Tax Act. Despite being pointed by Audit in previous years, no compliance of the same was ensured in 2021-22. Due to less depreciation charged on fixed assets, fixed assets (at consolidated level) are overstated and expenditure is understated by Rs 2.70 crore. | 316 | relationship | 0.970 | Due to less depreciation charged on fixed assets, fixed assets (at consolidated level) are overstated and expenditure is understated by Rs 2.70 crore. | 97 | page=97,block=13 | 0.700 | valid |
| Why were the previous year’s figures regrouped or reclassified? | to correspond with the current year’s classification/ disclosure | Since, the Council discharges the above liability to the institutes from the Reserve account, the above adjustments have been incorporated in Schedule-3- Reserve. 4. 7.68% securities having a face value of Rs 9000000000 was purchased for Rs 9189000000 and the same have been depicted at the cost value. 5. Schedule 3 has been regrouped / reclassified so as to reflect the amount of Reserve, while other liabilities, recoveries and expenses has been regrouped in Schedule 8 6. Previous year’s figures have been regrouped/ reclassified wherever necessary to correspond with the current year’s classification/ disclosure. | 553 | relationship | 0.970 | Previous year’s figures have been regrouped/ reclassified wherever necessary to correspond with the current year’s classification/ disclosure. | 55 | page=55,block=2 | 0.700 | valid |
| Why does the interest on investment include amounts for both GPF and CPF? | because the invesment is made in a consolidated manner | (Annexure 12) TOTAL 24908240944.49 23586271854.69 *This opening balance/closing balance includes the amount of GPF & CPF as there is single bank account for both. **Interest on investment includes the amount for GPF and CPF because the invesment is made in a consolidated manner. | 224 | relationship | 0.970 | **Interest on investment includes the amount for GPF and CPF because the invesment is made in a consolidated manner. | 62 | page=62,block=1 | 0.700 | valid |
| What is the focus of the audit report included in the document? | Audit Report on the Accounts of Indian Council of Agricultural Research for the year 2021-22 | 1. Balance Sheet of Consolidated Annual Accounts as on 31.03.2022 1 2. Income & Expenditure Account for the year 2021-22 2 3. Schedule 1 to 21 forming part of Balance Sheet as on 31.03.2022 3-31 4. Receipts and Payments Account for the year 2021-22 32-33 5. Schedule 22 – Significant Accounting Policies 34-37 6. Schedule 23 – Contingent Liabilities and Notes to Accounts 38-39 7. Balance Sheet of GPF and CPF as on 31.03.2022 40 8. Income & Expenditure Account of GPF / CPF for the period ending 31.3.2022 41 9. Schedule of GPF/CPF 42-54 10 Receipts and Payments Account of the ICAR General Provident Fund for the year 2021-22 55-87 11. Audit Report on the Accounts of Indian Council of Agricultural Research for the year 2021-22 88-94 | 638 | summary | 0.970 | Schedule of GPF/CPF 42-54 10 Receipts and Payments Account of the ICAR General Provident Fund for the year 2021-22 55-87 11. Audit Report on the Accounts of Indian Council of Agricultural Research for the year 2021-22 88-94 | 5 | page=5,block=1 | 0.700 | valid |
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| 0.700 |
| valid |