(xi)Recognised institutions which do not receive grants-in-aid either from Government, local bodies or University (which is an aided body) will be returned as "unaided" institutions in all relevant E.S. Tables. Sometimes some of these recognised "unaided" institutions receive Government subsidy towards dearness allowance to teacher or for some other specific purpose. This amount will be returned as from "other sources" in column (36) of E.S. Tables VA and VB with a suitable foot-note. While working out the "total direct expenditure" the amount will, however, be included in column (38) or column (39) as the case may be, and not in column (44). Similar procedure should be adopted in case the aid is from the funds of local body.