Section 9 in The National Human Rights Commission (Annual Statement Of Accounts) Rules, 1996
9. GOVERNMENT GRANTS/SUBSIDIES
9.1Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve.9.2Grants in respect of specific fixed assets acquired are shown as a deduction from ,the cost of the related assets.9.3Government grants/subsidy are accounted on realization basis.
