63 extractive question-and-answer pairs built from ICAR Annual Accounts Audit Report 2020-21 24-02-2022, 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 63 pairs (46.0%) are explanatory questions and 34 restate a figure. 96.83% of rows pass the corpus quality gate.
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import desidata
df = desidata.load("icar-annual-accounts-audit-report-2020-21-question-and-answer-dataset")
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Usable for analysis, but expect some cleaning before you rely on it.
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First 10 of 63 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the objective of granting Revolving Fund loans from AP Cess funds? | 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. | 39 | page=39,block=5 | 0.700 | valid |
| What was the result of misclassifying Rs. 252.81 crore? | overstatement of Current Liabilities & Provisions and understatement of Capital Fund by Rs. 252.81 crore | Rs. 252.81 crore whereas the same should have been shown under Capital Fund. This has resulted in overstatement of Current Liabilities & Provisions and understatement of Capital Fund by Rs. 252.81 crore. Despite being pointed by Audit in 2019-20, no compliance of the same could be ensured in 2020-21. A.1. Earmarked/Endowment funds – Rs. 22.69 crore (1) The above does not include earmarked fund of Rs 99.86 lakh received from the Ministry of Tribal Affairs, Government of India under Tribal Sub-Plan Scheme pertaining to National Research Centre on Yak (NRCY) Dirang, which focus on channelizing financial assistance through identified schemes to address the persistent socio-economic backwardness of Schedule Tribes in the country. it was not disclosed under earmarked/Endowment funds and clubbed with general grant receipt during the year. | 98 | relationship | 0.970 | This has resulted in overstatement of Current Liabilities & Provisions and understatement of Capital Fund by Rs. 252.81 crore. | 94 | page=94,block=1 | 0.700 | valid |
| What was the financial effect of not capitalizing the buildings worth Rs. 12.92 crore? | understatement of Fixed Assets by Rs. 12.92 crore (Gross Block) and overstatement of Current Assets, Loans and advances to the same extent | This has resulted in understatement of Fixed Assets by Rs. 12.92 crore (Gross Block) and overstatement of Current Assets, Loans and advances to the same extent. (2) In Directorate of Cashew Research (DCR) Puttur, Karnataka, the works | 21 | relationship | 0.970 | This has resulted in understatement of Fixed Assets by Rs. 12.92 crore (Gross Block) and overstatement of Current Assets, Loans and advances to the same extent. | 94 | page=94,block=1 | 0.700 | valid |
| What was the financial effect of not accounting for the works completed by the Directorate of Cashew Research worth Rs. 5.60 crore? | overstatement of Capital Work in progress and understatement of Fixed assets by Rs.5.60 crore | amounting to Rs.5.60 crore has been completed and taken possession by the Institute during the year 2020-21 but the same has not been taken into account which has resulted in overstatement of Capital Work in progress and understatement of Fixed assets by Rs.5.60 crore. | 175 | relationship | 0.970 | amounting to Rs.5.60 crore has been completed and taken possession by the Institute during the year 2020-21 but the same has not been taken into account which has resulted in overstatement of Capital Work in progress and understatement of Fixed assets by Rs.5.60 crore. | 94 | page=94,block=13 | 0.700 | valid |
| How are fixed assets, excluding livestock progeny, recorded? | at cost of acquisition including inward freight, duties and taxes and incidental and direct expenses related to acquisition, installation, commissioning | 3. Fixed assets except progeny of Livestock are stated at cost of acquisition including inward freight, duties and taxes and incidental and direct expenses related to acquisition, installation, commissioning. 3. Progeny of Livestock are set up as assets when they are born by assigning values. Based on expenditure incurred on prenatal and post natal care of the mother and enhanced till their attaining particular ages, by the expenditure on | 55 | summary | 0.970 | Fixed assets except progeny of Livestock are stated at cost of acquisition including inward freight, duties and taxes and incidental and direct expenses related to acquisition, installation, commissioning. | 36 | page=36,block=11 | 0.700 | valid |
| How are fixed assets assessed during the year they are capitalized? | at cost of acquisition or construction or at manufacturing cost (in case of own manufactured /fabricated assets) | their upkeep and feed. These items of expenditure are capitalized as the value of progeny, by credit to capital reserve. 3. Fixed assets are valued at cost of acquisition or construction or at manufacturing cost (in case of own manufactured /fabricated assets) in the year of capitalization less accumulated depreciation (except freehold land and livestock). | 148 | summary | 0.970 | Fixed assets are valued at cost of acquisition or construction or at manufacturing cost (in case of own manufactured /fabricated assets) in the year of capitalization less accumulated depreciation (except freehold land and livestock). | 37 | page=37,block=1 | 0.700 | valid |
| What is the policy for depreciating fixed assets purchased during the year for a value below Rs. 10,000? | depreciated at the rate of 100% | 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. Full depreciation is provided on additions during the year. 3. No depreciation is provided on Land and Livestock. | 245 | summary | 0.970 | 10000 each, are depreciated at the rate of 100% retaining a residual value for accounting control. | 37 | page=37,block=1 | 0.700 | valid |
| How are government grants that remain unutilized managed? | treated as funds to be carried forward and refunded, as per government directions and exhibited as a Liability | 10. Government grants of the nature of contribution towards capital expenditure (to the extent utilized in the year) are treated as of Capital Fund. 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. | 487 | 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. | 38 | page=38,block=14 | 0.700 | valid |
| What accounting entries are made when expenses are incurred or advances are issued 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-aidProjects -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). | 405 | summary | 0.970 | Sponsored Projects, Consultancy Projects and Grant-in-aidProjects -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 happens to the surplus income from the investment of Provident Fund accumulation? | is credited to Provident Fund Reserve and is maintained by ICAR Headquarters | 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. | 396 | summary | 0.970 | Surplus of Income from investment of Provident Fund accumulation is credited to Provident Fund Reserve and is maintained by ICAR Headquarters. | 52 | page=52,block=2 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 39 |
| page=39,block=5 |
| 0.700 |
| valid |