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Modern Telugu Boy and Girl Names

Choosing a name for your baby is one of the most exciting yet challenging tasks parents face. With countless options available, finding the perfect fit can feel overwhelming. If you are looking for something that reflects both culture and modernity, Telugu names might just be what you need. Rich in history and meaning, these names beautifully combine tradition with contemporary flair.

As we step into 2024 and beyond, trends shift constantly—especially when it comes to naming our little ones. Whether you’re on the hunt for trending baby names or want to explore popular baby names across different cultures, this guide to modern Telugu boy and girl names will help you navigate through your choices seamlessly. Let’s dive into the enchanting world of Telugu nomenclature where timeless significance meets fresh inspiration!

Traditional vs Modern Telugu Names

top baby girl names in marathi, carry deep cultural significance. Traditional names often draw from mythology, history, or nature. They are timeless and resonate with generations.

Trending Baby Names in Bengali, reflect contemporary values and trends. Parents today seek uniqueness and relevance. Names might blend traditional roots with modern sounds, creating a fresh twist.

Some traditional names can feel heavy or formal for today’s world. Modern options offer lighter alternatives while still honoring heritage Trending Baby Names bengali.

With the rise of globalization, many families embrace influences from different cultures. This blending results in innovative naming choices that appeal to both tradition and modernity.

Choosing between traditional or modern depends on personal taste and family values. Each name holds its own charm, whether it’s a classic like “Krishna” or something trendy like “Aarav.”

Top 10 Modern Telugu Boy Names with Meanings

Choosing a name for your baby boy can be exciting yet challenging. Here are ten modernBengali Names for Boys, names that stand out.

1. Aarav – This name signifies peace and calmness, perfect for a serene little one.

2. Advait – Meaning unique or unparalleled, it’s ideal for parents looking to celebrate individuality.

3. Vihaan – Symbolizing dawn or new beginnings, this name carries a hopeful vibe.

4. Darshak – A modern choice meaning visionary, suitable for an ambitious child.

5. Charan – Representing feet or footsteps, it’s rooted in tradition while feeling contemporary.

6. Karthikeya – A nod to the Hindu god of war; this name blends culture with strength.

7. Nishanth – Meaning end of night, suggesting brightness and positivity ahead.

8. Suryansh – Translating to part of the sun; it evokes warmth and brilliance in life.

9. Hriday – Signifying heart; it resonates love and compassion beautifully.

10. Krishiv – An innovative fusion representing Lord Krishna and agriculture—growth at its finest!

These names reflect current trends while honoring cultural roots elegantly.

Top 10 Modern Telugu Girl Names with Meanings

Choosing a name for your little one is an exciting journey. Here are ten modern Bengali Names for girl, that blend tradition with contemporary appeal.

1. Aarvi – Meaning ‘peace,’ this name reflects tranquility. 2. Teja- Signifying brightness, it’s perfect for a radiant personality. 3. Saanvi – This lovely name stands for ‘knowledge’ and ‘brilliance.’ 4. Kavya – A poetic choice, meaning ‘poetry’ or ‘wise.’ 5. Diya – Symbolizing light, it brings warmth to every home. 6. Isha – Meaning ‘goddess,’ this name carries divine connotations. 7. Laya – Representing rhythm, it’s ideal for musically inclined families. 8. Misha- This beautiful name means ‘smile’ and adds joy to any list. 9. Nitya – Signifying eternity, it’s timeless in its essence. 10. Riya – A graceful choice meaning ‘singer’ or ‘graceful.’

These names not only sound beautiful but also hold rich meanings that resonate with many parents today!

Unique and Uncommon Telugu Names for Boys and Girls

When it comes to naming your child, standing out from the crowd can be a beautiful choice. Unique and uncommon traditional Bengali baby names offer that distinct flair while still embracing cultural heritage.

For boys, names like “Aarav” resonate with peacefulness. Another intriguing option is “Prathik,” which means ‘one who is unmatched.’Bengali Girl Names , Such choices ensure your little one has a name that’s both meaningful and rare.

Girls can also shine brightly with unique names like “Saanvi,” symbolizing knowledge and brilliance. Bengali boy Names, Another lovely pick is “Mishka,” embodying sweetness and charm. These less common choices are perfect for parents looking to give their daughters something truly special.

These distinctive names not only capture attention but also spark curiosity about their meanings, making them memorable in social settings. Choose wisely!

Tips for Choosing the Perfect Name for Your Baby

Choosing a name for your baby can feel overwhelming, but it should also be an enjoyable process. Start by considering the meaning behind names. Many Bengali Baby Girl Names with Meaning, carry deep cultural significance.

Think about how the name sounds when spoken aloud. popular baby names in telugu, Say it out loud with your last name to see how it flows. This will help you avoid any awkward combinations.

Consider family traditions as well. Telugu Baby Girl Names Some parents choose to honor relatives through their children’s names, creating a meaningful connection across generations.

Don’t shy away from unique options; they can make your child stand out in a crowd. However, balance uniqueness with ease of pronunciation and spelling to prevent frustration later on.

Involve family members in discussions if you feel comfortable doing so. Their input might inspire ideas or help solidify your choices along the way.

Conclusion

Choosing the right name for your child is a significant step in their journey. Modern Telugu names offer a beautiful blend of tradition and contemporary flair, making them perfect choices for today’s parents. From unique meanings to cultural significance, every name carries its own story.

As you explore options like popular baby names or trending baby names by 2024, consider what resonates with you personally. Whether you prefer traditional roots or modern trends, remember that the perfect name will always feel just right when it reflects your family’s identity and values.

Take your time to enjoy this special moment as you find that ideal fit for your little one. After all, selecting a name is not just about popularity; it’s about love, connection, and the hopes you hold for their future.

[shreecom]

New rules in co operative credit society

Rule:

Further to amend the Maharashtra Co-operative Societies Act, 1960. WHEREAS it is expedient further to amend the Maharashtra Co-operative Societies Act, 1960, for the purposes hereinafter appearing; it is hereby enacted in the Seventy-fifth Year of the Republic of India, as follows :— 1. This Act may be called the Maharashtra Co-operative Societies (Second Amendment) Act, 2024. 2. After section 69 of the Maharashtra Co-operative Societies Act, 1960 (hereinafter referred to as “the principal Act”), the following section shall be inserted, namely:––

��69A. (1) There shall be constituted a Co-operative District Cadre of Secretaries of the Primary Agricultural Co-operative Credit Societies (hereinafter in this section referred to as “the Co-operative District Cadre”) consisting of persons recruited for this purpose by the District Supervision Co-operative Society. The number of persons to be recruited in the Co-operative District Cadre and their conditions of service shall be determined by the District Supervision Co-operative Society in accordance with such general or special guidelines, if any, as may be issued by the State Government, in this behalf, from time to time. (2) A District Supervision Co-operative Society may, from time to time, depute any person appointed by it to work under any society referred to in sub-section (1) as it may consider necessary. Where any such person is posted to work under any society, his services shall be taken over by the society on such post, for such period and on such other terms and conditions, as the District Supervision Co-operative Society may determine. The person so posted shall draw his salary and allowances from the Fund established under sub-section (4). (3) The immediate initial supervisory control on the person appointed in the Co-operative District Cadre and deputed or posted to work as a Secretary under each of the societies referred to in sub-section (1) shall vest with the society concerned. Such society shall follow the bye-laws of the District Supervision Co-operative Society regarding the terms and conditions of services of Secretaries. (4) A District Supervision Co-operative Society shall establish a Fund to be called “the Co-operative District Cadre Employment Fund” and it shall be utilised for meeting the expenses on the salaries, allowances and other emoluments to be paid to the persons appointed to the Co-operative District Cadre and the other expenditure relating to the Cadre. (5) Every society, which derives any benefit directly from the service of any Secretary belonging to the Co-operative District Cadre shall contribute to the said Fund at such rate and in such manner as may be prescribed by the State Government. In determining the rate of contribution, the State Government shall take into consideration the expenditure referred to in sub-section (4), the services likely to be rendered, the financial condition of the societies, including the loans disbursed and outstanding and other non-credit activities undertaken by the concerned society. (6) The State Government may make rules regulating all matters connected with or ancillary to the custody and maintenance of, the payment of money into, and the expenditure and withdrawal of money from, the said Fund.

3. In section 88 of the principal Act, in sub-section (1), in the first proviso, for the words “within a period of two years”, the words “within a period of one year” shall be substituted.

How to register new co-operative credit society in Maharashtra state:

Application for registration and registration fees 

(I) Every application for registration of a society under Section 8 shall be made in Form 'A' in Marathi, Hindi or English, and shall, subject to the provisions of sub-section (2) of Section 8 and sub-rules (2) and (3), be signed by the applicants and shall, in addition to four copies of the proposed bye-laws of the society, be accompanied by:

(a) a list of persons who have contributed to the share capital, together with the amount contributed by each of them, and the entrance fee paid by them;

(b) A certificate from the Bank or Banks stating the credit balance therein in favour of the proposed society;

(c) be economically sound and, where the scheme envisages the holding of immovable property by the society, the description of such property proposed to be purchased, acquired or transferred to the society;

(d) such other documents as may be specified in the model bye-laws, if any, framed by the Registrar;

(2) Where any member of a society to be registered is a registered society, a member of the committee of such registered society shall be authorised by that committee by a resolution to sign the application for registration and the bye-laws on its behalf, and a copy of such resolution shall be appended to the application.

(3) Where any member of a society to be registered is a firm, company, other corporate body, society registered under the Societies Registration Act. 1860, or local authority or public trust registered under any law for the time being in force for the registration of such trusts, then such firm, company, corporate body, society, local authority or public trust, as the case may be, shall duly authorise any person to sign the application for registration and the bye-laws on its behalf, and a copy of the resolution giving such authority shall be appended to the application.

(4) The application shall be sent to the Registrar by registered post or delivery by hand.

Rule No 5. Registration 

(1) On receipt of an application under Rule 4, the Registrar shall enter particulars of the application in the register of application to be maintained in Form 'B', give a serial number to the application and issue a receipt in acknowledgement thereof.

(2) The Registrar may give, wherever necessary, opportunity to the promoters to modify the proposed bye-laws before finally registering the society or rejecting the application for registration of the society.

(3) On registering a society and its bye-laws under sub-section (1) of Section 9, the Registrar shall as soon as may be, notify the registration of the society in the Official Gazette and grant to the society, a certificate of registration signed by him and bearing his official seal and containing the registration number of the society, and the date of its registration. The Registrar shall also furnish the society with a certified copy of the bye-laws approved and registered by him.

Rule No 6. Form of report under Section 9(2) 

The report to be made by the Registrar to the State Government under sub-section (2) of Section 9 shall be in Form 'C'

Rule No 7. Refusal of Registration 

Where any society does not furnish the information in regard to the society as required by the Registrar or fulfil any of the conditions laid down in the Act or these rules, the Registrar may refuse to register that society.

Rule No 8. Matters in respect of which Registrar may direct society to make bye-laws or society may make by-laws 

(1) The Registrar may require a society to make bye-laws in respect of all or any of the following matters, that is to say—

(a) the name of the society and address of the society and its branches; (b) the area of operation; (c) the objects of the society; (d) the manner in which and the limit up to which the funds of the society may be raised, the maximum share capital which any one member may hold and the purpose to which the funds would be made applicable; (e) the terms and qualifications for admission to membership; (f) the privileges, rights, duties and liabilities of members including nominal, associate and sympathiser members; (g) the consequences of default in payment of any sum due by a member; (h) conditions regarding sale or disposal of produce of members, wherever applicable;

. First bye-laws of a society 

When a society has been registered the bye-laws of the society as approved and registered by the Registrar shall be the bye-laws of the society.

Rule No 10. Classification and sub-classification of societies 

(1) After registration of a society, the Registrar shall classify the society into one or other of the following classes and sub-classes of societies prescribed below according to the principal object provided in its bye-laws:

Maintenance of register 

(1) The register to be maintained by the Registrar under sub-section (4) of Section 9 shall be in Form 'D'

(2) The Registrar shall divide the register into parts, one for each district in the State. A society shall be registered in that part, for a district in which its head office is situate.

(3) The Registrar shall assign for each district and each class or sub-class of societies, a code symbol, for giving registration numbers to the societies and the societies shall be registered from the dates specified by him.

Audit of Co-operative society:

Qualifications of Auditors - Apart from a chartered accountant within the meaning of the Chartered Accountants Act, 1949, some of the State Co-operative Acts have permitted persons holding a government diploma in co-operative accounts or in co-operation and accountancy as also a person who has served as an auditor in the co-operative department of a government to act as an auditor.

Appointment of the Auditor - An auditor of a co-operative society is appointed by the Registrar of Co-operative Societies and the auditor so appointed conducts the audit on behalf of the Registrar and submits his report to him as also to the society. The audit fees are paid by the society on the basis of statutory scale of fees prescribed by the Registrar, according to the category of the society audited. For example, the audit fees of co-operative credit society and Urban Co-operative Banks are to be calculated with reference to working capital at the prescribed rates. ‘Working Capital’ here means funds at the disposal of the society inclusive of paid up share capital, funds built up out of profits and monies raised by borrowing and by other means.

Books, Accounts and other records of Co-operative Societies - Under section 43(h) of the Co-operative Societies Act, a state government can frame rules prescribing the books and accounts to be kept by a co-operative society.

For example In Maharashtra the co-operative societies are required to maintain cash book, general ledger, personal ledger, stock register, property register, etc. It is very much clear that requirement under State Acts resembles the provisions made under Section 209 of the Companies Act, 1956. The books of account required to be maintained in terms of the instructions of the Registrar are in respect of the following:

All sums of money received and expended by the society and the matters in respect of which receipts and expenditure take place.

All sales and purchases of goods by the society also an account of stock-in-hand.

Assets and liabilities of the society. It may be understood that such of the books as are relevant to the nature of the society would be required to be maintained, for example, a credit society cannot be expected to maintain books of account for sale and purchase of goods.

In order to maintain proper financial accounting records so as to disclose full financial results of working of the society, the statutory or mandatory provisions provide a directive, but they are not conclusive. The society is at liberty to maintain such additional records according to its.

Restrictions on shareholdings - According to Section 5 of the Co-operative Societies Act, 1912, in the case of a society where the liability of a member of the society is limited, no member of a society other than a registered society can hold such portion of the share capital of the society as would exceed a maximum of twenty percent of the total number of shares or of the value of shareholding to Rs. 1,000/-. The auditor of a co-operative society will be concerned with this provision so as to watch any breach relating to holding of shares. One should also watch whether any provision in the bye-laws of the society is not contrary to this statutory position. The State Acts may provide limits as to the shareholding, other than that provided in the Central Act.

Restrictions on loans - A registered society shall not make a loan to any person other than a member. With the special sanction of the Registrar, a registered society may make a loan to another registered society (Section 29).The State Government may further put such restrictions as it thinks fit on the loaning powers of the society to its members or to other societies in the interest of the society concerned and its members.

Restrictions on borrowings - A registered society may accept loans and deposits from its members and others subject to the restrictions and limits of the bye-laws of the society. The auditor will have to examine the bye-laws in this respect (Section 30).

Investment of funds - According to Section 32 of the Central Act the modes of investment of funds of a society may be stated as follows. A society may invest its funds in any one or more of the following:

In the Central or State Co-operative Bank.

In any of the securities specified in Section 20 of the Indian Trusts Act, 1882.

In the shares, securities, bonds or debentures of any other society with limited liability.

In any co-operative bank, other than a Central or State co-operative bank, as approved by the Registrar on specified terms and conditions.

In any other moneys permitted by the Central or State Government.

The principal provision relating to the investments of funds of a co-operative society, the Central as well as State Acts does not mention anything about the investment of reserve fund outside the business specifically.

Appropriation of profits - Section 33 of the Central Act states that 25% of the profits should be transferred to Reserve Fund, before distribution as dividends or bonus to members. However, having regard to the financial position of the society, the Registrar may reduce the percentage of transfer, but in any case not less than 10%. Generally in case of newly started salary earners’ credit societies this liberal view is taken.

Contributions to Charitable Purposes - According to Section 34, a registered society may, with the sanction of the Registrar, contribute an amount not exceeding 10% of the net profits remaining after the compulsory transfer to the reserve fund for any charitable purpose as defined in section 2 of the Charitable Endowments Act, 1890.

Investment of Reserve Fund outside the business or utilization as working capital-

Some of the State Acts provide that a society may use the Reserve Fund:

in the business of a society, as working capital (subject to the rules made in this behalf).

may invest as per provisions of the Act.

may be used for some public purposes likely to promote the object of the society. The auditor should ensure strict compliance with the State Act and Rules in this regard.

Contribution to Education Fund - Some of the State Acts provide that every society shall contribute annually towards the Education Fund of the State Federal Society, at the appropriate rate as per the class of the society. Contribution to Education Fund is a charge on profits and not an appropriation.

Apart from statutory provisions relating to Reserve Fund, the auditor may have regard to the provisions in bye-laws and Rules and Regulations of the society regarding the appropriation of profits. Transfers to other reserves, dividends to members etc. are the other appropriations. Appropriations of profits must be approved by the General Body of the society, which is the supreme authority in the co-operative management. Further, it may be noted that necessary accounting entries for the appropriation of profits must be passed after the date of approval by the General Body. Here there is a departure from corporate accounting practice, where entries are passed for proposed appropriations, subject to approval of Annual General Meeting.

          For to maintain such type of co operative credit society and produce multiple reports  you have to use co-operative credit society software, you will get it at Google by searching these words

Start a google search for employee Co-Operative Credit Society Software near me you will get the ShreeCom InfoTech Pvt. Ltd. Pune.

Also, they offer Co-op credit society software, pat sanstha software, pat pedhi software, Retail banking software, Employees co-op credit society software, salary earners society software, Multi-state co-op credit society software, Banking software, and Core banking software. Cooperative credit society software in Marathi Pune. path sanstha software in Marathi, path sanstha software in Pune, path sanstha software in Mumbai, Best path sanstha in Maharashtra, pigmy mobile app, Customer mobile app.

[marathinew]

Stay Ahead with 24xMarathi.News: Your Gateway to the Latest News and Updates

In this fast-paced world, staying updated with the latest news and updates developments is crucial. Whether it's about sports, technology, lifestyle, health, agriculture, politics, or business and finance, having access to reliable and timely information can make a significant difference in your life. This is where 24xMarathi.News comes in.

24xMarathi.News is a comprehensive online platform that provides the latest news and updates across various categories, ensuring that you are always in the know. Whether you are interested in the latest sports scores, technological advancements, health tips, or political developments, 24xMarathi.News has got you covered.

One of the key highlights of 24xMarathi.News is its focus on providing news in Marathi, making it a go-to source for Marathi-speaking audiences who prefer to consume news in their native language. This ensures that you not only stay informed but also stay connected to your roots.

The website features a user-friendly interface that makes it easy to navigate and find the news you are looking for. Whether you are browsing on your computer, tablet, or smartphone, 24xMarathi.News ensures that you can access the news anytime, anywhere.

In addition to news articles, 24xMarathi.News also features insightful opinion pieces and analysis, providing you with a deeper understanding of the issues that matter. This makes it a valuable resource for those who want to stay informed and engage in meaningful discussions.

Whether you are a sports enthusiast, a tech-savvy individual, a health-conscious individual, or someone who wants to stay updated on the latest developments in politics, business, and finance, 24xMarathi.News has something for everyone. So why wait? 

Visit:  24xMarathi.News today and stay ahead with the latest news and updates.

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Explore The Events For April With the AdBanao App

Get free posters and videos for Ugadi, Cheti Chand, Putandu, Gudi Padwa, Ramzan Eid, Ambedkar Jayanti, Ram Navami, and more on AdBanao festival poster

April is a vibrant month filled with cultural celebrations, religious observances, and joyous festivities.

Let’s explore the significance and history of some of the major events happening this month.

Ugadi (April 9th)

Ugadi, or Yugadi, marks the New Year in Karnataka, Andhra Pradesh, and Maharashtra. It symbolizes new beginnings and is celebrated with traditional rituals, feasts, and colorful decorations. According to legend, Lord Brahma created the universe on this auspicious day.

Ugadi special Telugu posters and videos are for free download on AdBanao app.

Get Whatsapp stickers, audio jingles, banners, business ads, captions,s and hashtags for social media.

Cheti Chand (April 9th)

Cheti Chand, celebrated by Sindhi Hindus, honors the birth of saint Jhulelal Ji.

It signifies the arrival of spring and the harvesting season. Jhulelal Jayanti is observed with prayers, processions, and community gatherings.

Get special Jhulelal posters, Cheti chand posters, and videos for free download on the AdBanao app.

AdBanao app has many designs for Cheti Chand with Audio jingles, Whatsapp stickers,

Captions and hashtags.

Putandu (Tamil New Year — April 9th)

Tamil New Year, also known as Puthandu, has its origins in ancient times. It marks the beginning of the agricultural cycle and the onset of spring.

Celebrate Tamil New Year with AdBanao app and get posters and videos for free.

AdBanao poster maker brings you Whatsapp stickers, audio jingles, captions, business ads, and more for the Putandu festival.

Gudi Padwa (April 9th)

Gudi Padwa, celebrated in Maharashtra, signifies the New Year according to the Hindu lunar calendar. It commemorates Lord Brahma’s creation of the universe and is associated with victory and prosperity.

Gudi Padwa Marathi posters and videos are available on AdBanao app.

Also, Get Business ads, banners, audio jingles, Whatsapp stickers, captions hashtags, and much more for the Hindu new year.

गुड़ी पाड़वा साजरा करा डिजिटल AdBanao सोबत

Read the full blog on our Website https://www.adbanao.com/blog-details/celebrate-April-events-with-AdBanao-app

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Rashtrasanchar Newspaper: A Voice for the People

Introduction Rashtrasanchar is a Marathi-language daily newspaper published in India. It is one of the most popular newspapers in the state of Maharashtra, with a circulation of over 1 million copies per day. Rashtrasanchar is known for its comprehensive coverage of local, national, and international news, as well as its strong focus on social and political issues.

History Rashtrasanchar was founded in 1962 by a group of journalists and social activists. The newspaper's mission was to provide a voice for the people and to hold the government accountable. Rashtrasanchar quickly became known for its fearless reporting and its commitment to social justice.

Editorial philosophy Rashtrasanchar's editorial philosophy is based on the principles of freedom of the press, democracy, and social justice. The newspaper believes that it is its duty to inform the public about important issues and to hold the government accountable. Rashtrasanchar is also committed to promoting social justice and equality.

Content Rashtrasanchar covers a wide range of topics, including:

Local, national, and international news Politics Business Economy Social issues Culture Sports The newspaper also has a number of regular columns and supplements on topics such as health, education, and agriculture.

Impact Rashtrasanchar has played an important role in shaping public opinion in Maharashtra. The newspaper has exposed corruption and injustice, and has campaigned for social change. Rashtrasanchar is also a respected source of news and information for the Marathi-speaking community around the world.

Challenges Rashtrasanchar faces a number of challenges, including:

Financial constraints Government pressure Competition from other media outlets Despite these challenges, Rashtrasanchar remains a strong and independent voice for the people of Maharashtra.

Conclusion Rashtrasanchar is a leading Marathi-language daily newspaper that is known for its comprehensive coverage of local, national, and international news, as well as its strong focus on social and political issues. The newspaper is committed to the principles of freedom of the press, democracy, and social justice. Rashtrasanchar has played an important role in shaping public opinion in Maharashtra and is a respected source of news and information for the Marathi-speaking community around the world.

Additional information Here is some additional information about Rashtrasanchar newspaper:

Rashtrasanchar is published from Mumbai, Pune, Nagpur, Kolhapur, Aurangabad, and Nashik. The newspaper has a website and a mobile app where readers can access its content. Rashtrasanchar also has a strong social media presence, with millions of followers on Facebook, Twitter, and Instagram. Rashtrasanchar has won numerous awards for its journalism, including the prestigious Ramnath Goenka Award for Excellence in Journalism. Rashtrasanchar newspaper in the 21st century The media landscape in India has changed dramatically in recent years. The rise of social media and the internet has led to a fragmentation of the audience and a decline in the readership of traditional print media outlets.

However, Rashtrasanchar newspaper has adapted to the changing media landscape by expanding its online presence and launching a mobile app. The newspaper has also invested in new technologies such as data journalism and artificial intelligence to improve its reporting and storytelling.

Rashtrasanchar newspaper remains an important source of news and information for the Marathi-speaking community in the 21st century. The newspaper is committed to its core values of freedom of the press, democracy, and social justice.

[amhikastkar]

मोसंबी फळ तोडणीची घाई नकोच ः डॉ. पाटील

मोसंबी फळ तोडणीची घाई नकोच ः डॉ. पाटील

औरंगाबाद : ‘‘बाजारपेठेत मिळणाऱ्या अधिक दराला पाहून मोसंबी बागायतदारांनी आंबे बहराच्या अपरिपक्व फळांच्या  काढणीची घाई करू नये,’’ असा सल्ला मोसंबी संशोधन केंद्राचे प्रमुख शास्रज्ञ डॉ. संजय पाटील यांनी दिला. कृषी विभाग व कृषी विद्यापीठातर्फे अडुळ (ता. पैठण) येथे मंगळवारी (ता.२२) आयोजित प्रक्षेत्र भेटीदरम्यान ते बोलत होते. या वेळी विभागीय कृषी अधीक्षक साहेबराव दिवेकर, तंत्र अधिकारी विवेक गायकवाड,…

[newslinemedia]

Editorial news in Marathi -  Find editorial opinion and columns written in Marathi by senior editorial staff or the publisher of a daily or magazine. Newsline Media provides the most up-to-date Editorial Marathi news and breaking news in Marathi, including Editorial Opinion live news, Editorial Opinion current news online, photographs, videos, and more.Visit - https://newsline.media/  Call now- 7030919136

[shreecom]

New rules in co-operative credit society. How to register new co-operative credit society in Maharashtra state. Rules and regulations. Latest guidelines for audit of co-operative credit society.

Further to amend the Maharashtra Co-operative Societies Act, 1960. WHEREAS it is expedient further to amend the Maharashtra Co-operative Societies Act, 1960, for the purposes hereinafter appearing; it is hereby enacted in the Seventy-fifth Year of the Republic of India, as follows :— 1. This Act may be called the Maharashtra Co-operative Societies (Second Amendment) Act, 2024. 2. After section 69 of the Maharashtra Co-operative Societies Act, 1960 (hereinafter referred to as “the principal Act”), the following section shall be inserted, namely:––

“69A. (1) There shall be constituted a Co-operative District Cadre of Secretaries of the Primary Agricultural Co-operative Credit Societies (hereinafter in this section referred to as “the Co-operative District Cadre”) consisting of persons recruited for this purpose by the District Supervision Co-operative Society. The number of persons to be recruited in the Co-operative District Cadre and their conditions of service shall be determined by the District Supervision Co-operative Society in accordance with such general or special guidelines, if any, as may be issued by the State Government, in this behalf, from time to time. (2) A District Supervision Co-operative Society may, from time to time, depute any person appointed by it to work under any society referred to in sub-section (1) as it may consider necessary. Where any such person is posted to work under any society, his services shall be taken over by the society on such post, for such period and on such other terms and conditions, as the District Supervision Co-operative Society may determine. The person so posted shall draw his salary and allowances from the Fund established under sub-section (4). (3) The immediate initial supervisory control on the person appointed in the Co-operative District Cadre and deputed or posted to work as a Secretary under each of the societies referred to in sub-section (1) shall vest with the society concerned. Such society shall follow the bye-laws of the District Supervision Co-operative Society regarding the terms and conditions of services of Secretaries. (4) A District Supervision Co-operative Society shall establish a Fund to be called “the Co-operative District Cadre Employment Fund” and it shall be utilised for meeting the expenses on the salaries, allowances and other emoluments to be paid to the persons appointed to the Co-operative District Cadre and the other expenditure relating to the Cadre. (5) Every society, which derives any benefit directly from the service of any Secretary belonging to the Co-operative District Cadre shall contribute to the said Fund at such rate and in such manner as may be prescribed by the State Government. In determining the rate of contribution, the State Government shall take into consideration the expenditure referred to in sub-section (4), the services likely to be rendered, the financial condition of the societies, including the loans disbursed and outstanding and other non-credit activities undertaken by the concerned society. (6) The State Government may make rules regulating all matters connected with or ancillary to the custody and maintenance of, the payment of money into, and the expenditure and withdrawal of money from, the said Fund.

3. In section 88 of the principal Act, in sub-section (1), in the first proviso, for the words “within a period of two years”, the words “within a period of one year” shall be substituted.

How to register new co-operative credit society in Maharashtra state:

Application for registration and registration fees 

(I) Every application for registration of a society under Section 8 shall be made in Form 'A' in Marathi, Hindi or English, and shall, subject to the provisions of sub-section (2) of Section 8 and sub-rules (2) and (3), be signed by the applicants and shall, in addition to four copies of the proposed bye-laws of the society, be accompanied by:

(a) a list of persons who have contributed to the share capital, together with the amount contributed by each of them, and the entrance fee paid by them;

(b) A certificate from the Bank or Banks stating the credit balance therein in favour of the proposed society;

(c) be economically sound and, where the scheme envisages the holding of immovable property by the society, the description of such property proposed to be purchased, acquired or transferred to the society;

(d) such other documents as may be specified in the model bye-laws, if any, framed by the Registrar;

(2) Where any member of a society to be registered is a registered society, a member of the committee of such registered society shall be authorised by that committee by a resolution to sign the application for registration and the bye-laws on its behalf, and a copy of such resolution shall be appended to the application.

(3) Where any member of a society to be registered is a firm, company, other corporate body, society registered under the Societies Registration Act. 1860, or local authority or public trust registered under any law for the time being in force for the registration of such trusts, then such firm, company, corporate body, society, local authority or public trust, as the case may be, shall duly authorise any person to sign the application for registration and the bye-laws on its behalf, and a copy of the resolution giving such authority shall be appended to the application.

(4) The application shall be sent to the Registrar by registered post or delivery by hand.

Rule No 5. Registration 

(1) On receipt of an application under Rule 4, the Registrar shall enter particulars of the application in the register of application to be maintained in Form 'B', give a serial number to the application and issue a receipt in acknowledgement thereof.

(2) The Registrar may give, wherever necessary, opportunity to the promoters to modify the proposed bye-laws before finally registering the society or rejecting the application for registration of the society.

(3) On registering a society and its bye-laws under sub-section (1) of Section 9, the Registrar shall as soon as may be, notify the registration of the society in the Official Gazette and grant to the society, a certificate of registration signed by him and bearing his official seal and containing the registration number of the society, and the date of its registration. The Registrar shall also furnish the society with a certified copy of the bye-laws approved and registered by him.

Rule No 6. Form of report under Section 9(2) 

The report to be made by the Registrar to the State Government under sub-section (2) of Section 9 shall be in Form 'C'

Rule No 7. Refusal of Registration 

Where any society does not furnish the information in regard to the society as required by the Registrar or fulfil any of the conditions laid down in the Act or these rules, the Registrar may refuse to register that society.

Rule No 8. Matters in respect of which Registrar may direct society to make bye-laws or society may make by-laws 

(1) The Registrar may require a society to make bye-laws in respect of all or any of the following matters, that is to say—

(a) the name of the society and address of the society and its branches; (b) the area of operation; (c) the objects of the society; (d) the manner in which and the limit up to which the funds of the society may be raised, the maximum share capital which any one member may hold and the purpose to which the funds would be made applicable; (e) the terms and qualifications for admission to membership; (f) the privileges, rights, duties and liabilities of members including nominal, associate and sympathiser members; (g) the consequences of default in payment of any sum due by a member; (h) conditions regarding sale or disposal of produce of members, wherever applicable;

. First bye-laws of a society 

When a society has been registered the bye-laws of the society as approved and registered by the Registrar shall be the bye-laws of the society.

Rule No 10. Classification and sub-classification of societies 

(1) After registration of a society, the Registrar shall classify the society into one or other of the following classes and sub-classes of societies prescribed below according to the principal object provided in its bye-laws:

Maintenance of register 

(1) The register to be maintained by the Registrar under sub-section (4) of Section 9 shall be in Form 'D'

(2) The Registrar shall divide the register into parts, one for each district in the State. A society shall be registered in that part, for a district in which its head office is situate.

(3) The Registrar shall assign for each district and each class or sub-class of societies, a code symbol, for giving registration numbers to the societies and the societies shall be registered from the dates specified by him.

Audit of Co-operative society:

Qualifications of Auditors - Apart from a chartered accountant within the meaning of the Chartered Accountants Act, 1949, some of the State Co-operative Acts have permitted persons holding a government diploma in co-operative accounts or in co-operation and accountancy as also a person who has served as an auditor in the co-operative department of a government to act as an auditor.

Appointment of the Auditor - An auditor of a co-operative society is appointed by the Registrar of Co-operative Societies and the auditor so appointed conducts the audit on behalf of the Registrar and submits his report to him as also to the society. The audit fees are paid by the society on the basis of statutory scale of fees prescribed by the Registrar, according to the category of the society audited. For example, the audit fees of co-operative credit society and Urban Co-operative Banks are to be calculated with reference to working capital at the prescribed rates. ‘Working Capital’ here means funds at the disposal of the society inclusive of paid up share capital, funds built up out of profits and monies raised by borrowing and by other means.

Books, Accounts and other records of Co-operative Societies - Under section 43(h) of the Co-operative Societies Act, a state government can frame rules prescribing the books and accounts to be kept by a co-operative society.

For example In Maharashtra the co-operative societies are required to maintain cash book, general ledger, personal ledger, stock register, property register, etc. It is very much clear that requirement under State Acts resembles the provisions made under Section 209 of the Companies Act, 1956. The books of account required to be maintained in terms of the instructions of the Registrar are in respect of the following:

All sums of money received and expended by the society and the matters in respect of which receipts and expenditure take place.

All sales and purchases of goods by the society also an account of stock-in-hand.

Assets and liabilities of the society. It may be understood that such of the books as are relevant to the nature of the society would be required to be maintained, for example, a credit society cannot be expected to maintain books of account for sale and purchase of goods.

In order to maintain proper financial accounting records so as to disclose full financial results of working of the society, the statutory or mandatory provisions provide a directive, but they are not conclusive. The society is at liberty to maintain such additional records according to its.

Restrictions on shareholdings - According to Section 5 of the Co-operative Societies Act, 1912, in the case of a society where the liability of a member of the society is limited, no member of a society other than a registered society can hold such portion of the share capital of the society as would exceed a maximum of twenty percent of the total number of shares or of the value of shareholding to Rs. 1,000/-. The auditor of a co-operative society will be concerned with this provision so as to watch any breach relating to holding of shares. One should also watch whether any provision in the bye-laws of the society is not contrary to this statutory position. The State Acts may provide limits as to the shareholding, other than that provided in the Central Act.

Restrictions on loans - A registered society shall not make a loan to any person other than a member. With the special sanction of the Registrar, a registered society may make a loan to another registered society (Section 29).The State Government may further put such restrictions as it thinks fit on the loaning powers of the society to its members or to other societies in the interest of the society concerned and its members.

Restrictions on borrowings - A registered society may accept loans and deposits from its members and others subject to the restrictions and limits of the bye-laws of the society. The auditor will have to examine the bye-laws in this respect (Section 30).

Investment of funds - According to Section 32 of the Central Act the modes of investment of funds of a society may be stated as follows. A society may invest its funds in any one or more of the following:

In the Central or State Co-operative Bank.

In any of the securities specified in Section 20 of the Indian Trusts Act, 1882.

In the shares, securities, bonds or debentures of any other society with limited liability.

In any co-operative bank, other than a Central or State co-operative bank, as approved by the Registrar on specified terms and conditions.

In any other moneys permitted by the Central or State Government.

The principal provision relating to the investments of funds of a co-operative society, the Central as well as State Acts does not mention anything about the investment of reserve fund outside the business specifically.

Appropriation of profits - Section 33 of the Central Act states that 25% of the profits should be transferred to Reserve Fund, before distribution as dividends or bonus to members. However, having regard to the financial position of the society, the Registrar may reduce the percentage of transfer, but in any case not less than 10%. Generally in case of newly started salary earners’ credit societies this liberal view is taken.

Contributions to Charitable Purposes - According to Section 34, a registered society may, with the sanction of the Registrar, contribute an amount not exceeding 10% of the net profits remaining after the compulsory transfer to the reserve fund for any charitable purpose as defined in section 2 of the Charitable Endowments Act, 1890.

Investment of Reserve Fund outside the business or utilization as working capital-

Some of the State Acts provide that a society may use the Reserve Fund:

in the business of a society, as working capital (subject to the rules made in this behalf).

may invest as per provisions of the Act.

may be used for some public purposes likely to promote the object of the society. The auditor should ensure strict compliance with the State Act and Rules in this regard.

Contribution to Education Fund - Some of the State Acts provide that every society shall contribute annually towards the Education Fund of the State Federal Society, at the appropriate rate as per the class of the society. Contribution to Education Fund is a charge on profits and not an appropriation.

Apart from statutory provisions relating to Reserve Fund, the auditor may have regard to the provisions in bye-laws and Rules and Regulations of the society regarding the appropriation of profits. Transfers to other reserves, dividends to members etc. are the other appropriations. Appropriations of profits must be approved by the General Body of the society, which is the supreme authority in the co-operative management. Further, it may be noted that necessary accounting entries for the appropriation of profits must be passed after the date of approval by the General Body. Here there is a departure from corporate accounting practice, where entries are passed for proposed appropriations, subject to approval of Annual General Meeting.

          For to maintain such type of co operative credit society and produce multiple reports  you have to use co-operative credit society software, you will get it at Google by searching these words

Start a google search for employee Co-Operative Credit Society Software near me you will get the ShreeCom InfoTech Pvt. Ltd. Pune.

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