state bank of india - ::pdicai::

of 9

Annexure - A

SBI

STATE BANK OF INDIA

INTERNAL AUDIT DEPARTMENT, HYDERABAD

EMPANELMENT OF CHARTERED ACCOUNTANT FIRMS

AS CONCURRENT AUDITORS

STANDARD OPERATING PROCEDURE(SOP)

1. SELECTION AS CONCURRENT AUDITORS:

Applications are invited from eligible Chartered Accountant Firms for empanelment as

Concurrent Auditors in the Bank branches / CPCs / special outfits.

2. ELIGIBILITY CRITERIA:

Those firms which satisfy the following are eligible to apply:

a) Grade I, II and III firms as per RBI Grade as on the date of application. CA Firms

with RBI grading IV are not eligible to apply.

b) CA Firms having at least one year of experience of Concurrent Audit in any Commercial Bank. Firms with below 1 year experience will not be eligible to apply.

c) CA Firms which have sufficient number of trained representatives of firm articled

Clerk trained by ICAI on Concurrent Audit, Retired Officers of commercial Banks,

qualified Chartered Accountants as Partner or Associate or as Staff, who will be

available on all working days to attend to the Concurrent Audit.

d) CA Firms who are already engaged / appointed for any other assignment in SBI

such as Statutory Auditors, Stock Auditors, Forensic Auditors etc., are not eligible

to apply, to eliminate any room for conflict of interest.

e) CA Firms who are already deployed / posted as Concurrent Auditors (at Regular

Concurrent Branches / CPCs / special outfits (RCA)/RACC/CCV) in SBI are not

eligible to apply.

f) The wait list of CA firms if any (RCA/RACC/CCV), not deployed on the date of advertisement can apply fresh subject to eligibility, however the wait list stands cancelled upon release of advertisement for new recruitment.

of 9

g) “As on the date of advertisement, Chartered Accountant Firms which are under cooling period of one year after completing three years of Concurrent Audit in State Bank of India in any of the Circle Audit Office (CAO) are not eligible to apply”.

h) Where CA Firm is having more than one office in different geographical locations, such CA Firms can apply for empanelment separately for each office / location subject to:

i) Should have an office in the centre / location.

ii) Separate designated Chartered Accountant should be available for conducting Concurrent Audit.

iii) Maximum of three branches / CPCs / special outfits shall be allotted to a single

firm, irrespective of geographical location as per the vacancy position at the sole

discretion of the Bank. In case more than one RACC / CCV allotted under Cluster

Audit, it will be treated as one branch.

3. SUBMISSION OF APPLICATION:

The duly filled in application form in a sealed cover superscribed as "Application for

Empanelment of Chartered Accountant Firms for Concurrent Audit at Branches /

CPCs/ special outfits” should be submitted by post / courier / hand delivery and

reach to respective Circle Audit Office (CAO) on or before 15.06.2022.

i. The application and all correspondence and documents relating to this process

must be written in English. The applicant must provide individual and factual replies

to specific questions asked in the application. Documents submitted should be

complete in all respects as required.

ii. Application as per Annexure – 1 needs to be submitted duly filled in with required

particulars accompanied by copies of supporting documents i.e. Constitution of the

Firm (Company / Partnership/ Proprietorship firm / LLP), RBI Grading certificate,

Experience certificate etc. All supporting documents to Application must be self-

attested by the authorized signatory for the applicant firm.

iii. Incomplete application and application without required supportive documents will

not be considered by the Bank.

of 9

4. LAST DATE FOR SUBMISSION OF APPLICATION.

I. The last date for receipt of application is 15.06.2022. Please note that no application

shall be accepted after 5.00 p.m. of the above date. Application submitted after due

date or after the stipulated time of the due date or incomplete in any respect are liable to

be rejected. The duly filled in application along with the supporting documents should be

submitted to the concerned General Manager (IA), Circle Audit Office (CAO) as per the

Geographical location as per Annexure-2...

ii. SBI is not responsible for non-receipt of completed application within the specified date

and time due to any reason including postal delays or otherwise. Physical Applications to

be submitted either by Post / Courier / Personal delivery against acknowledgement at

respective CAOs.

5. MODIFICATIONS AND / OR WITHDRAWAL OF APPLICATION

Application once submitted will be treated as final and no further correspondence will be

entertained. As no subsequent modification of application / documents are permissible,

the firms are advised to exercise utmost care in filling up and submission of application /

documents.

6. OFFERS BY A THIRD-PARTY

The applicants are not permitted to authorize their Agents/brokers etc. (including

individuals and/or third-party firms/companies) to either collect or submit the application/

documents on their behalf. The Bank will summarily reject such requests and

arrangements. No sub-contracting of the empanelment is permissible.

7. SELECTION PROCESS:

i) Applications received, complete in all respect and within the prescribed time, will be

scrutinized on the basis of the basic eligibility criteria as given above at Para 2 by a

Selection Committee formed for the said purpose. Applications not accompanied by

all the required details and supporting documents would be liable for rejection.

ii) The Bank reserves the right to disqualify any or all applications on the basis of their

responses without assigning any reasons, whatsoever. Those applicants who satisfy the

requirements and specifications as determined by the Bank as per the terms and

conditions of this document shall be short-listed.

of 9

iii) Those applicants who fulfill all the basic eligibility criteria will be evaluated based on

location of firm, residential status of partners, experience, reputation, availability of

sufficient trained personnel (ICAI Trained article clerks/ retired commercial bank officers)

with the firm and such other factors as the Bank may deem fit for its requirements.

iv) The prima facie scrutiny of the applications will be done by a Screening Committee at

the respective CAOs.

v) The final selection of the CA firms will be approved by a Selection Committee at IAD

and will be final. No further correspondence in this regard shall be entertained.

vi) Only selected CA firms will be intimated by email by respective CAOs.

vii) Bank also reserves the right to make query with the firm or any other agency, ask for

additional information, particulars, and submission of one, some or more undertakings

from any firm at any point of time. None of such act shall be deemed as an offer of

empanelment as Concurrent Auditor by the Bank to the firm unless and until Bank

intimates in writing to the firm regarding allocation of any branch / unit for concurrent audit.

8. Type of Audit:

a. Regular Concurrent Audit (RCA): Regular Concurrent Audit is a full-time audit and

to be conducted on daily basis.

b. Cluster Audit: Two or more branches are formed into cluster and audit to be

conducted on weekly basis. Cluster Audit is mainly done at Currency Chest branches.

c. With regard to RACCs, bank at its discretion may allot more than one RACC with a

maximum cap of three RACCs for one CA Firm. In case more than one RACC / CCV audit

is allotted under Cluster Approach, it will be treated as one branch. Additional

compensation of Rs.5000/- per month for each additional RACC shall be paid to the CA

Firm. CA Firm shall conduct audit at least one day in a week at each RACC, where three

RACCs are allotted under Cluster approach and at least two days in a week at each

RACC, where two RACCs are allotted under Cluster approach.

9. SCOPE OF AUDIT:

The broad areas to be covered in the Concurrent Audit are as indicated in Annexure-3

and shall be revised from time to time based on the requirements of the Bank.

Concurrent audit will be online as well as any other method / process to be adopted by

the Bank.

of 9

10. TERMS & CONDITIONS:

Details of Terms and Conditions in respect of empanelment are as per Annexure- 4.

11. VALIDITY OF OFFER

The successful applicants will be placed in the Select list and respective CAOs shall be

making offer as per the merit list to the CA Firms as & when the vacancy / need arises.

On acceptance of the offer by CA firm, have to execute the Service Level Agreement

within 10 days of issuance of offer letter. The tenure of CA firms engaged as Concurrent

Auditors shall not be more than 3 years on continuous basis, subject to satisfactory

performance as reviewed periodically. Period of contract during the currency of the

contract can be varied by the Bank based on its requirement. The Select list shall be

valid till such time, fresh recruitment is published.

12. DELIVERY, REPORTING AND REVIEWING SYSTEM

The Concurrent Audits should be conducted in the branches / CPCs / special outfits as

per the agreed time frame as per WBCAS / Bank's Concurrent Audit Manual, a copy / soft

copy of which will be made available to selected firms after allotment of a branch / special

outfit.

The Concurrent Auditor has to prepare Audit reports as per specified standards/formats

as given in the said manual and as will be required by the Bank from time to time.

13. REMUNERATION:

i. Regular Concurrent Audit (RCA): The Remuneration payable is based on the size of

the branch ranging from Rs 30,000 to Rs 65,000 as under:

Branch Type Range/ Remuneration Remarks

Corporate Credit Branches Rs 45,000 to Rs 65,000 Remuneration will be fixed based on the credit portfolio of the branches.

Credit CPCs Rs 45,000 to Rs 50,000

Retail Branches Rs 40,000 to Rs 55,000

Non-Credit CPCs Rs 30,000 to Rs 35,000

CAG & Special Outfits Remuneration shall be based on the nature and criticality of the activities in the auditee unit, the size of the business audited and the special skills required for CA Firm to conduct audit.

of 9

ii. Cluster Audit :

Branch Type Remuneration

Cluster Audit of CCV & Other

cluster (Forex / Wealth etc)

For conducting Currency Chest Transaction Verification

and Other Cluster Audit, the remuneration payable to CA

firm is fixed as Rs. 1500/- per visit to the branch.

Cluster Audit of RACCs For each additional RACC, additional compensation

of Rs.5000/- per month shall be paid to the CA Firm

under Cluster Approach.

iii. Other Audits:

Branch / Outfit Remuneration

Offsite audit of SWIFT /FSLO The Concurrent Auditors conducting offsite SWIFT / FSLO

audit shall be paid an additional remuneration of Rs.

4,000/- per branch and Rs. 6,000/- in case of offsite Swift

/ FSLO audit of more than one branch.

High value Credit accounts An additional fee of Rs.500/- per CIF per month for

amount with limits of Rs.10 Crore and above shall be paid.

Note: Once the remuneration is fixed and Service Level Agreement (SLA) is executed, it

has to be continued till the expiry of the SLA, notwithstanding there is increase / decrease

in the advances level during the period covered under SLA. No review of the remuneration

would be done during the SLA / contract period.

14. PAYMENT TERMS:

i) The payment for the audit work done will be made on submission of invoices with

required particulars on completion of each calendar month. No payment is to be made

unless all the monthly / periodical concurrent audit reports are submitted by the firm.

Payment will also be subject to recovery if any penalties, damages etc. from the firm.

ii) TDS as applicable will be recovered from the bill amount while making payments and Form-16 will be issued as per law. In case of omission of any TDS by Bank, the same must be brought to the notice of the Bank and the firm has to return the amount to Bank towards TDS.

15. PENALTY PROVISIONS:

Penalty Provisions are given as per Annexure – 5.

of 9

16. SECRECY ISSUES:

i) The select / empaneled firm and its employees will strictly undertake not to record by

any means or to communicate or allow to be recorded by any means or communication

to any person or divulge in any way any information relating to the conversations, events,

ideas, concepts, know-how, techniques, data, facts, figures and all information,

howsoever concerning or relating to the Bank and its affairs to which the audit firm /their

employees etc. have access in the course of performance of the contract. The successful

applicants will on award of contract will execute a non-disclosure agreement and

declaration of fidelity and secrecy as per the Bank’s standard format. All personnel of the

Concurrent Auditor, before commencing the Audit have to execute a declaration of fidelity

and secrecy as per the format prescribed by the Bank and submit valid KYC documents

at allotted branch / BPR outfit / Unit.

ii) No data in any name can be transferred or converted to any other media by the

representative of firms under any circumstances. No public platform or social media or

any media whatsoever name it may be known can be used for any matter and issues

relating to concurrent audit and relation, rights, responsibilities and obligations of the firm

or Bank.

iii) All the information contained in this document is solely for the purpose indicated in this

process. Reproduction of all or any part of this process by any person for any purpose

other than for the purpose of responding to this or for any other purpose expressly

permitted by this shall be treated as unauthorized and illegal and the Bank reserve the

right to take appropriate action in such circumstances.

17. INDEMNITY TO THE BANK:

i) The empaneled firm shall indemnify SBI and keep indemnified against any loss or

damage that State Bank of India may sustain on account of any unprofessional act

causing downtime of mission critical systems, disruption to business operations, data

loss, third-party claims on account of violation of patents, trademark, designs and other

intellectual property rights, etc.

ii) Bank’s data, strategies, etc. should not be revealed or shared with any third parties

including any other bank. The firm and its partners will remain liable to the Bank for any

act of omission and commission during the period the period of concurrent audit which

may come to light at any subsequent time by any agency including the Bank.

of 9

18. TERMINATION OF CONTRACT

i) The performance of the selected empaneled firms will be continuously reviewed by the

Bank in terms of various requirement specified in Annexure- 3 of this document,

appointment letter, SLA, Concurrent Audit Manual / processes and RBI

directives/notifications on concurrent and various communications by the Bank to the

firms. Based on the review, if the selected firm fails to satisfy / maintain their commitment

with respect to timely conduct of the audit, quality and content of the audit reports, the

contract may be terminated by Bank by giving one month’s written notice to the firm.

Regarding quality and content of the audit reports, banks decision is final and binding on

the firm.

ii) Bank may terminate the contract by giving one months’ notice in case of deletion of

any branch from coverage of concurrent audit when relocation of the firm to another

branch is not feasible.

iii) Firm has to give one months’ prior written notice to bank to accept any assignment

requiring relinquishing the present assignment.

iv) In case of any suppression of fact which the firm is required to disclose or intimate to

the Bank within stipulated time during the period of contract, it will be treated as unethical

act and the Bank can terminate the contract without giving any advance notice and the

firm will be reported to RBI and ICAI for blacklisting. In addition, Bank will be entitled to

indemnity and recovery of damages from the outgoing firm.

v) In additions to this, other circumstances leading to termination of contract, periodicity

of notice, compensations have been incorporated in the Service Level Agreement (SLA)

to be executed by the firms before taking up the concurrent audit at allotted branches /

CPCs / special outfits.

In all other circumstances, contract may be terminated by either party giving one months’

notice or payment of full amount of remuneration including GST to the other party. Under

no circumstance the one month periodicity for termination can be reduced.

vi) SBI’s decision in this regard will be final. In case of termination of this contract, the SBI

shall have the right to avail services of any other Audit firm to continue the process without

any let or hindrance from de-paneled firm, whose services are to be terminated and

outgoing firm also has to provide all necessary help, at their own cost, for smooth switch

over.

vii) Any work done till such time, working papers and should be handed over to the Bank,

without any demur. The work should not be disclosed to any other organization/bank.

of 9

19. DEPLOYMENT:

The allotment of branches / CPCs / special outfits to the selected firms will be based on

the suitability of the firm vis-a-vis the size, volume of business and criticality of the

operations of the branches/ CPCs / special outfits to be decided by Circle Audit Office

(CAO). The list of tentative Centres where the Concurrent Auditors are proposed to be

engaged is placed as Annexure 6.

Other than the centres mentioned in Annexure 6, vacancy may arise at other centres

during the year on account of completion of tenure of Concurrent Auditors / resignation

of CAs / identification of new branches / CPCs / special outfits. These branches / CPCs /

special outfits will be allotted to the Concurrent Auditors from the Select / empaneled list

in order of merit, as and when the need arises.

CAOs may allot branches / CPCs / special outfits to the selected CA firms in order of merit

either Regular Concurrent Audit (RCA) branch or Cluster Audit branches or combination

of both RCA & Cluster Audit branches, subject to not exceeding three branches / CPCs /

special outfits to a CA firm, including if already doing concurrent audit of any of the SBI

branch. In case more than one RACC / CCV audit is allotted under Cluster Approach, it

will be treated as one branch.

On non acceptance of offer made by CAO to CA firm for the preferred three centres, their

name will be placed in the bottom of the wait list. In case of non acceptance of offer for

other than the preferred centres, the name will continue in the same order of the merit

list.

20. DISCLAIMER:

There is no commitment or obligations, whatsoever on the part of the issuer of this

process, or officials associated with it within the Bank, regarding the implementation for

any future plans. Any assumptions made by bidders, on the basis of information shared

herein, will be at their own risk and responsibility.

21. ADDRESS FOR COMMUNICATION:

The Address for Communication to concerned Circle Audit Office (CAO) is as per the list

enclosed as Annexure – 2.

Last date for submission of application is 5.00 pm on 15.06.2022.

Annexure – 1

APPLICATION FOR EMPANELMENT OF CHARTERED ACCOUNTANT FIRMS

AS CONCURRENT AUDITORS

1 Name of the Firm

2 Constitution

3 Address with PIN Code

4 Contact Nos. Mobile + Landline + Email

Mobile: Landline: e-Mail:

5 Date of Establishment

6 PAN No. of the firm (copy to be attached)

7 Registration No. with ICAI (copy to be attached)

8 Unique Code No.RBI (copy to be attached)

9 Firm’s RBI Category

(copy to be attached)

10 GST No. of the firm

11 No. of Partners & Chartered Accountants

Name of the Partners / Chartered Accountants / Contact Numbers

SNo Name of the Partner/CA Ph Number

12 Branches of C.A. firm with full address, if

any

SNo Branch Full Address

13 Experience of Concurrent Audit with SBI (Please give details with supporting documents) (add rows if required)

Name of the

Branch

Period worked

(From – To--)

with dates

No. of yrs

& Mths

14 Experience of Concurrent Audit with PSBs (Please give details with supporting documents) (add rows if required)

Name of the

Bank &

Branch

Period worked

(From – To--)

with dates

No. of yrs

& Mths

15 Additional Qualifications possessed by Partners / Directors / Proprietor (i.e. CISA/DISA/Con. Audit Course from ICAI) (Please give details with supporting documents) (add rows if required)

Name

of the

person

Designation Addl

Qualf.

possessed

Mth/year

of the

certificate

16 Experience in specialized areas like Treasury/FOREX/CPCs & Big Corporate Branches (Please give details with supporting documents) (add rows if required)

Area Experience in years

17 Whether appointed as Statutory Auditor /

Stock Auditor / Forensic Auditor etc., for

SBI

If ‘Yes’ give details,

nature of audit, period

of engagement,

present position

1.

2.

3.

18 If worked as Concurrent Auditor in SBI, whether under cooling period

Yes / No / Not applicable

19 Names of the branch / CAO, where

worked.

CAO Br Code Br name

20 If any of the branch of the CA firm is already engaged as Concurrent Auditor, then name of the Branch / Branch code & CAO name. (add rows if required)

CAO Br Code Br name

21 Preferred Centre Name of CAO Centre

1

2

3

22 Any other relevant data, if you wish to

indicate.

I/We confirm that the information furnished above is true and correct and we have not

been de-paneled / Blacklisted by any organization in the past and we fulfill all the

conditions of eligibility for empanelment with SBI as a Concurrent Auditor.

I/We have read the terms and conditions stipulated for empanelment as Concurrent

Auditors of the Bank and I/We also understand that the Bank has reserved its right to

accept or reject the application without assigning any reasons. If selected for

empanelment as Concurrent Auditor of the Bank and the offer is accepted, I/We will

execute Service Level Agreement with the Bank.

If Bank finds the details provided by us above are incorrect / not true at a later date,

then the appointment may be cancelled.

Place:

Date: Signature of the applicant with seal

Annexure – 2 Address and Contact Details of Circle Audit Offices (CAO)

S.N

FULL ADDRESS FOR CORRESPONDANCE

STATE Contact Details Mobile No. Email id

1 The General Manager,

State Bank of India

Circle Audit Office,

Administrative Office Building, 6th Floor, Sec-10B,

GANDHINAGAR- 382010

Gujarat Sri Raj Kumar Tiwari,

AGM (WBCAS)

8800102266 [email protected]

[email protected]


State Bank of India


Door No. 48-13-3-1/B

VIJAYAWADA.

First Floor, CNR Complex,

Near Ayush Hospital

Sri Ramachandranagar, VIJAYAWADA - 520008

Andhra Pradesh Sri K Srinivasa Rao,

AGM (WBCAS)

8886775201

[email protected]

[email protected]


State Bank of India


7th Floor,

State Bank Building,

Mysore Bank Circle,

K G Road,

BENGALURU - 560009

Karnataka Sri R Nagesh, AGM (WBCAS)


[email protected]

[email protected]


State Bank of India


SBI Complex, Opposite Central School No.-1,

Arera Mills,

BHOPAL - 462011

Madhya Pradesh & Chhatisgarh

Sri Pankaj Goel,

AGM (WBCAS)

7389915551

9993538494

[email protected]

[email protected]

mailto:[email protected]



State Bank of India


Creative Plaza (Ist Floor) , RASULGARH CHOWK, N.H.5,

BHUBANESWAR-751010

Orissa Sri Shantanu Kumar,

AGM (WBCAS)


[email protected]


State Bank of India


SBLC Building, II nd Floor, Sec- 14, Panchkula, CHANDIGARH- 134113

Punjab, Haryana,

Chandigarh, Jammu & Kashmir,

Himachal Pradesh

Sri Manoj Kumar Singh,

AGM (WBCAS)


[email protected]


State Bank of India


157, 8th. Floor,

State Bank Building,

Anna Salai,

CHENNAI- 600002

Tamil Nadu Sri N Lalith Kumar,

AGM (WBCAS)


[email protected]


State Bank of India


3rd Floor, LCPC Building,

B-16, Sector-62,

NOIDA – 201 307

(UP)

1. Delhi 2. Uttarakhand 3. Gurugram,

Sonepat and Faridabad Districts of Haryana.

4. Agra, Aligarh, Bhagpat, Bulandshahar, Etah, Firozabad, GautamBudh Nagar, Ghaziabad, Hathras, Kanshi Ram Nagar, Mainpuri, Mathura, Meerut, Muzaffarnagar, Panchsheel Nagar (Hapur), Prabuddha Nagar (Shamli) & Saharanpur

Sri Joginder Singh Wadhwa,

AGM (WBCAS)


[email protected]

Districts of Uttar Pradesh.


State Bank of India

Circle Audit Office

HYDERABAD

2nd Floor, CMP Building, Survey No. 26, Opp. Hyderabad Central University, Lingampally P.O. HYDERABAD- 500019

Telangana Sri C Sahasranamam,

AGM (WBCAS)


[email protected]


State Bank of India

Circle Audit Office

JAIPUR

CENTRAL SPINE, SECTOR-7 VIDYADHAR NAGAR, JAIPUR-302023

Rajasthan Sri Yogendra Kumar Sharma,

AGM (WBCAS)


[email protected]


State Bank of India


Kankaria Centre (Ist Floor),

2/1, Russel Street,

KOLKATA- 700071.

West Bengal Sri Subrata Mitra,

AGM (WBCAS)


[email protected]


State Bank of India

Circle Audit Office

C.P.-42, SAI Tower, Sector-E, Janakipuram,

LUCKNOW (U.P.) -

226 021

Uttar Pradesh (Excluding areas mentioned under Delhi)

Sri Sharad Kumar Pal, AGM (WBCAS)


[email protected]




State Bank of India

Circle Audit Office

3rd Floor, Tara chambers, Old Mumbai-Pune Road, Wakadewadi,

PUNE -411003

Maharashtra

& Goa

Sri Sunil Kulkarni,

AGM (WBCAS)


[email protected]

[email protected]


State Bank of India


2ND Floor, Bakshish Plaza,

Lokhra Road, Kalapahar,

GUWAHATI- 781018

ASSAM

Assam

Meghalaya

Manipur

Arunachal Pradesh

Nagaland

Mizoram

Tripura

Sri Nicholas K,

AGM (WBCAS)


[email protected]


State Bank of India

Circle Audit Office

Sone Bhawan, 5th Floor Bir Chand Patel Marg R-Block,

PATNA – 800001

Bihar

Jharkhand

Sri Tanmay Pawan Malachi,

AGM (WBCAS)


[email protected]


State Bank of India

Circle Audit Office

3rd Floor, SBI Building, SS Kovil Road, Thampanoor,

THIRUVANANTHAPURAM - 695 001

KERALA

Kerala Sri Jaikumar,

AGM (WBCAS)


[email protected]



Annexure – 3 Scope of Audit

A. Cash transactions –Verify i) Surprise physical verification of cash at branch and ATM along with safekeeping and custody.

ii) Daily cash transactions, particularly any abnormal receipts & payments.

iii) Surprise verification of cash by an officer other than the joint custodian. iv) Proper accounting of and availability of insurance cover for inward and outward cash remittances. v) Accounting of currency chest transactions and delays/omission in reporting to RBI.

Reporting of Counterfeit Currency.

vi) All cash transactions of Rs. 10 lakh and above reported in CTR. vii) That all cash transaction of Rs. 50,000 and above invariably indicate Pan No./Form 60.

B. Clearing transactions –Verify i) Reconciliation with bank’s account at Clearing House and review of old outstanding entries for reconciliation. ii) Drawings allowed against uncleared instruments - sanction by the controlling authority.

C. Remittances/Bills for Collection –Verify i) Remittance of funds by way of DDs/TTs/MTs/TC/NEFT/RTGS any other mode in cash exceeding the prescribed limit.

ii) Documents of title (lorry receipts, railway receipts, etc.) obtained in favour of the bank and the concerned transporters are on the IBA approved list. iii) Outstanding balance in DP and other transit accounts pending payment beyond prescribed period. D. Deposits –Verify i) Adherence to KYC/AML guidelines in opening of fresh accounts and monitoring of transactions in such accounts. ii) Large term deposits received and repaid including checking of repayment of term deposit in cash beyond permissible limit. iii) Accounts opened and closed within a short span of time i.e., accounts with quick mortality.

iv) Activation and operations in inoperative accounts.

v) Value dated transactions.

vi) Settlement of claims of deceased customers and payment of TDRs against lost receipts and obtention of indemnities, etc. To check revival of dormant accounts and accounts with minimum activities.

vii) Examination of multiple credits to single accounts.

E. Treasury operations –Verify

I) If branch has acted within HO instructions for purchase and sale of securities.

ii) Periodic confirmation of Derivative contracts with counterparties. iii) Adherence to regulatory guidelines with respect to Treasury deals/structured deals.

iv) Controls around deal modification/cancellation/deletion, wherever applicable.

v) Cancellation of forward contracts and passing/recovery of exchange gain/loss. vi) Gaps and OPL maintained in different currencies vis-à-vis prescribed limit for the same.

vii) Reconciliation of Nostro and Vostro accounts-balances in Nostro accounts in different foreign currencies are within the limits prescribed by the bank. viii) Collection of underlying documents for Derivative & Forward contracts. Delays, if any. ix) Instances of booking and cancellation of forward contracts with the same counterparty within a span of couple of days or a few days.

x) Sample check some of the deals and comment on the correctness of computation. xi) Checking of application money, reconciliation of SGL account, compliance to RBI norms. xii) Checking of custody of unused BR Forms & their utilization in terms of Master Circular on Prudential Norms on Classification, Valuation and Operations of Investment Portfolio by banks.

xiii) To ensure that the treasury operations of the bank have been conducted in accordance with the instructions issued by the RBI from time to time.

F. Loans & Advances-Verify

i) Report Bills/cheques purchased, if in the nature of accommodation bills.

ii) Proper follow-up of overdue bills purchased/discounted/negotiated. iii) Fresh loans and advances (including staff advances) have been sanctioned properly and in accordance with delegated authority.

iv) Reporting of instances of exceeding delegated powers to controlling/head office by the branch and have been confirmed or ratified by the competent authority.

v) Securities and documents have been received as applicable to particular loan.

vi) Securities have been properly charged/ registered and valued by competent person. Whether the same has been entered in the bank’s system.

vii) All conditions of sanction have been complied with. viii) Master data relating to limit, rate of interest, EMI, moratorium period details have been correctly entered and updated/modified in the system. ix) Value dated entries passed in advances accounts. x) Post disbursement supervision and follow-up is proper, such as timely receipt of stock and book debt statements, QIS data, analysis of financial data submitted by borrower, verification of securities by third parties, renewal of limits, insurance, etc. xi) Whether there is any misutilization of the loans and whether there are instances indicative of diversion of funds. xii) Compliance of prudential norms on income recognition, asset classification and provisioning pertaining to advances.

xiii) Whether monthly updating of drawing power in the computer system on the basis of stock statements/book debt statement/ other financial data received from the borrowers. xiv) Recovery in compromise cases is in accordance with the terms and conditions of the compromise agreement. xv) To check review and renewal of loans. G. LC/BG –Verify i) LC/BG issued/amended as per the approved format/model guarantee prescribed and standard limitation clause incorporated. Whether counter indemnity obtained as prescribed. ii) Any deviation from the terms of sanction in regard to margin, security, purpose, period, beneficiary, collection of charges, commission/fee, etc. iii) Whether payment is made to the debit of party's account on due date without creating overdraft/debiting suspense, in case of deferred payment guarantee.

H. Foreign Exchange Transactions-Verify

i) Recovery of charges as per HO Guidelines.

ii) Packing credit released, whether backed by LC or confirmed export order.

iii) Availability of ECGC cover and compliance with ECGC terms. iv) Submission of statutory returns on export/ import transactions, like BEF statements, XOS, write off of export bills, etc. Follow up of outstanding export bills and exchange control copy of bill of entry. v) Irregularities in opening of new accounts and operation in NRO, FCNR, NRE, EEFC, etc., and debits/credits entries permissible under the rules. vi) Whether operations in FCRA accounts are as permitted by MHA and FCRA guidelines. vii) Booking, utilization, extension and cancellation of forward contracts. I. House Keeping –Verify i) Exceptional transaction reports are generated and verified by branch staff as prescribed. ii) Review of all balance sheet heads and outstanding entries in accounts, e.g., suspense, sundry and inter-bank accounts. Review of follow up of entries pending for reversal. iii) Scrutiny of daily vouchers with more emphasis on high value transaction including high value expenses and debit entries in Suspense account.

iv) Debits in accounts where signatures are pending for scanning.

v) Whether records related to KYC/vouchers and other critical areas are sent to specific places like archival center, record room as per stipulated periodicity. vi) Adherence to KYC/AML guidelines in opening fresh account and subsequent modifications of records and monitoring of transaction. J. Verification of Merchant Banking Business-Verify

i) Whether the instructions given by the controlling branch are properly followed where the branch acts as a collecting branch for issue business.

ii) Whether daily collection position is advised to the controlling branch.

iii) Whether recovery of the commission/fees and out of pocket expenses as agreed with the respective companies and whether the competent authority has duly authorized any waiver or reduction of such charges.

iv) Whether the prescribed preventive vigilance measures are observed by the branch. v) Where data entry or data processing work is entrusted to outside agencies, the competent authority duly approves these and the prescribed stamped indemnity has been obtained from such agencies. vi) Whether dividend interest warrants/refund payment accounts of companies are funded prior to dispatch of the relative warrants by the companies and there is no misuse of the facility. vii) Whether Claims for reimbursement of amounts of paid warrants received from paying branches / CPCs / special outfits are processed and debited to the concerned company's account promptly.

viii) Whether charge on security has been created, wherever debenture trustee activity is undertaken by bank. K. Verification of Credit Card/Debit card –Verify i) Application for the issue of credit card has been properly examined and record of issue of the same has been maintained. ii) Whether overdraft/debits arising out of the use of credit cards are promptly recovered and informed to higher authorities.

iii) Whether undelivered credit cards are properly kept as security items and followed up with credit card department for further instructions. (iv) Physical verification of ATM cards, debit cards, credit cards, passwords and PINS, control over issue & delivery, safe keeping and custody at all the locations. Report loss of any such items.

L. SWIFT Transactions - Verify

i) Inward & Outward messages to be verified from CSIG / daily reports

ii) Whether the amounts of financial messages / transactions are debited/ credited in the respective customer accounts / contra accounts.

M. Transaction Verification

i) Verify the genuineness and authenticity of the vouchers uploaded ii) Verify whether transactions are correctly reflected in the respective customer accounts in CBS.

N. Others –Verify i) Compliance of provisions relating to Tax Deducted at Source, service tax, trade tax, other duties and taxes. ii) Physical verification of inventory, control over issue of inventory, safe keeping and custody of security forms. Report any loss of such items. iii) Physical verification of other deliverable items, control over issue, safe keeping and custody. iv) Physical verification of Gold coins, control over issue, safe keeping and custody. Checking of Gold sale transactions.

v) Custody and movement of branch keys.

vi) Locker keys and locker operations-linking of FDR as security for locker/operation of locker/inoperative lockers/ nomination/other issues. (vii) Safe custody of branch documents like death claim cases, issuance of duplicate DD/PO/FDR, checking of indemnities, etc. and verification of documents executed during the period under audit.

(viii) Reporting of frauds (ix) Certification of documents / claims / Pre-disbursement check, compliance certificate etc

O. Currency Chest Verification Audit (CCV audit under Cluster Approach)

i) Concurrent Auditors have to verify the opening Balance, closing balance and

transactions of Currency Chest, Transactions related Registers, Currency Chest

BGL ac with that of e-Kuber of RBI and confirm that they are tallying.

ii) The verification at present is to be done at weekly intervals as on Friday, on

next working day.

iii) The Concurrent Auditor shall issue a Yearly issue of certificate of balance

as on last working day of May and Last working day of June each year.

iv) Number of days of working is will be 4-5 per month with a maximum 6 days

in the months of May and June.

v) As RBI has not yet provided the access to e-Kuber, the Branch joint

custodians shall provide the printout of the e-Kuber to the Concurrent Auditor

along with a printout of BGL account transactions and other Currency Chest

transaction registers. No enquiry rights in CBS will be necessary nor provided

to the Concurrent Auditors.

vi) Access to WBCAS will be provided and separate screens for recording the

data and generation of certificates is under progress are available. Relevant

value statements have already been provided for recording observations.

P. Miscellaneous: i) Any other need-based work related to audit which may be entrusted by the bank from time to time.

Annexure – 4

STATE BANK OF INDIA

INTERNAL AUDIT DEPARTMENT, HYDERABAD

TERMS & CONDITIONS FOR EMPANELMENT OF CHARTERED ACCOUNTANT

FIRMS AS CONCURRENT AUDITORS

1) Preference will be given to those firms which have ICAI trained Concurrent Auditors and those firms which have concurrent audit experience in State Bank of India (SBI).

2) Concurrent Auditors shall normally be positioned at the location where the selected Branches / CPCs / special outfits operate.

3) Concurrent audit to be done on daily basis. Trained representative of the firm (Articled Clerk trained by ICAI on concurrent audit) / retired commercial banks officers /qualified Chartered Accountants to be available on all days.

4) One of the Principal Partners or senior partner to visit the branch at least 2/3 times a week, minimum 8 times every month, depending on the business and risk profile of the branch/BPR Outfits. Number of visits may be increased depending upon the volume and need at the branch / outfit under concurrent audit.

5) Bank will impose financial penalty for unauthorized absence, non-detection of income leakage, major lacunae in conduct of account including reporting to RBI/ ICAI (as per Annexure- 5. 6) Bank may impose non-financial penalty leading to termination of contract for instances of failure to comment on fraud, misappropriation of funds, any other serious irregularities which result in loss to the Bank. 7) If there is any change in the constitution of your firm or you suffer from any statutory disqualification, you must inform the Bank immediately. 8) CA firms to furnish personal details / comply with KYC norms, viz., proof of identity and address proof / contact numbers / contacts in case of emergency, etc., of all the representatives of the firm who visit the Branch / CPC, for security reasons. 9) The partners / representatives of CA firms who visit the Branch / CPC shall make their presence in a register maintained for the said purpose. 10) CA firms shall liaise with the Branch / CPC on a regular basis and provide their periodic audit plan and enable the Branch / CPC to furnish / provide documents without affecting loss of audit man days for CA firms and / or customer service is not affected in the Branch / CPC. 11) The representatives of the CA firms shall not enter prohibited / restricted areas, viz., IT server room, record room, strong room, locker room and / or any other security related areas without the prior approval from the Branch Manager.

12) CA firms shall not hold any documents overnight in their custody. Hence, all vouchers / books/ registers/ security document / title deeds / any other documents / vital correspondence etc., are to be returned to the officials of the Branch / CPC on each day. 13) Branch / CPC shall be advised to provide applicable " Enquiry" rights / access to the Bank's Core Banking System to the representatives of the CA firm. 14) CA firms shall not seek copies (hard / soft /photostat) of Bank's instructions / circulars / vital correspondence / study materials etc. 15) Branch / CPC will be providing reasonable level of stationary 16) CA firms shall submit their bill / invoice on a monthly basis. 17) CA firms to furnish their bank account details along with IFSC code to enable the Bank to credit the audit fee to the credit of their account on a monthly basis. 18) CA firms shall endeavor to maintain continuity of their Assistant / Articled clerk at the Branch / CPC, so that there will not be any compromise on the quality of assigned tasks due to frequent change of Assistant / Articled clerk.

19) The Concurrent Auditor will be fully responsible for the quality of the audit, timely completion of audit and submission of the audit reports and reporting to controllers.

20) Subject to the other provisions of this document, firm allocated to any branch can be reallocated to any other branch for any period as per the requirement of the Bank.

21) Documents will be executed by all the partners before taking up the assignment of current audit of allotted branch.

22) The auditors engaged for CA are authorized to have access to any documents and records considered necessary for the performance of their functions within the auditee unit. He can also request members of the staff and management of the auditee unit to supply such information and explanations, as may be needed in carrying out his work, which is to be provided within a reasonable period of time.

23) Any change in the name, address, constitution and partnership deed must be reported to bank within 15 days of such change with necessary supporting documents. Failing which, it will be treated as deliberate suppression of facts by the firm and thereby making them liable to compensate the bank for such change. In such eventualities, bank also reserves its right to terminate the contract with such firm without notice.

24) New partners are to sign documents within 15 days of joining and not doing so will attract the provision relating to deliberate suppression of facts.

25) Outgoing partner will remain liable to Bank to the extent and period as determined by the Bank on case-to-case basis

26) Firm when engaged as concurrent auditor cannot assign/subcontract the job in any sense of the term and in any form whatsoever it may be to any other person. Any assignment/subcontract of the job in some others favour either through operation of law or otherwise will deem the original contract as terminated.

27) In case any information furnished during the application process is found at any point of time, to be incorrect, SBI will not only summarily reject the application / terminate the contract without any notice, but also the applicant may be blacklisted from any future such process with the Bank.

28) SBI may share such information with ICAI, Reserve Bank of India (RBI) or Indian Bankers’ Association (IBA) which is the voluntary representative body of all banking institutions in the country or any other organization, who, in turn, may share the information among its member institutions.

29) Any terms and conditions beyond the scope of this process added by the bidder, whether implicitly or explicitly stated in any of the responses, will be ignored.

30) Notwithstanding anything contained herein above, the Bank reserves its right to terminate the contract by giving 30 days prior notice to the other side without assigning any reason.

31) It is the responsibility of the CA Firm to inform the CAO immediately in case they are selected as Statutory Auditor / any other auditor in SBI.

32) Our Firm will take up Concurrent Audit assignment at not more than 3 branches / CPCs / special outfits across India. If Bank finds at a later stage that our firm has taken up assignment at more than 3 branches / CPCs / special outfits, Bank reserves the right to cancel all the assignments of the firm. Place:

Date: Signature of the applicant with seal

Annexure – 5

PENALTY CLAUSES

i. Penalty Clauses:

SN Coverage

Area

Scope of work

expected from

Service Provider /CA

Firm

Quantum of

Measurement

Penalty to be

imposed (For

Service Provider /

CA Firm)

1. Attendance at

the Work Area.

Attending branch/unit

on daily basis, by

Representative of the

Service Provider / CA

Firm, and 2-3 times a

week by the Partner of

the Firm.

Days of Absence in

a month in

attending the

branch/unit.

(i) by the

representative of

the Service

Provider / Firm or

(ii) by the Partner of

the Firm

Twice the

proportionate

remuneration of the

month on a pro-

rata basis for the

days of absence.

Eg.30 days in a

month;

Remuneration of

Rs.45000/-p.m.

with an absence of

2days: Penalty to

be charged:

Rs.3000x2=

Rs.6000.

2. Detection of

Income

Leakage

On a day-to-day basis

income leakage, if any

detected, to be

reported.

Non-detection/ non-

reporting / short

recovery of income

leakage from the

date it becomes due

within a period of 2

weeks. The penalty

to be levied is on

account of

opportunity loss for

the Bank.

For Non-

detection/ non-

reporting: 1% of

the amount, in the

area of income

Leakage not

detected/ reported.

i.e. (i)

Processing Fee (ii)

Upfront Fee

(iii) BG/LC Comm.

(iv) Locker rent

etc.,

(Overall cap for

both not to exceed

20% of monthly

remuneration).

Eg. Processing

Fee of Rs. 1 lac. is

identified by an

Auditor other than

CA. after 2 weeks

of its becoming

due. Penalty will be

Rs.1000 for one

instance.

If such instances are

more, then overall

cap of 20% of

remuneration

i.e.Rs.9000 (20% of

45000) to be

charged.

3. Detection of

Major lacunae

in the conduct

of the account,

systems &

procedures

etc.,

Timely detection of

major lacunae.

Non detection of

major lacunae as

enumerated in the

CRM Value

Statements of

WBCAS.

Rs.250/- per major

lacunae in an

account with a

maximum penalty

of 5% of monthly

remuneration.

4. Failure to

comment on

Frauds, which

may cause

loss to the

Bank.

Detection/ Reporting of

Fraud.

Non detection/ not

reporting of Fraud

arising on account

of failure in

implementation of

systems &

procedures and

security lapses.

10% of monthly

remuneration per

instance, with a

cap of 25% of

monthly

remuneration.

5. Detailed

Scrutiny of

Accounts and

submission of

observations.

Detailed Scrutiny of

Accounts within a

reasonable time and

submission of

observations online on

a daily basis.

Detailed scrutiny of

accounts by

commenting as per

Value Statements

mentioned in

WBCAS, if not

done:

Rs.250/ per

account with an

overall cap of 5% of

the monthly

remuneration.

Eg. All accounts

within 3 months and

thereafter once, at

the time of renewal/

review/ new

sanction;

6. Submission of

Monthly / Qly.

Concurrent

Audit Reports

(Annexure-V,

VI& VII as

available in

SBIeTHIC) to

the BM/ Head

of the

Unit/AGM

(Audit)/

GM(NW) etc. a

Monthly Reports to be

submitted within a

week of the succeeding

month to the BM/Head

of the Unit. Thereafter,

with their remarks to

RM/DGM (BO) within

2nd week of the

succeeding month of

report.

Non submission as

per schedule.

Non-Submission:

10% of Audit Fee

p.m.

Non submission

by over 3 months:

Termination of the

Contract giving one

month’s notice.

Delayed

Submission:

Rs.250/ per day till

submission.

(With an overall

cap of 10% of

monthly

remuneration p.m.)

7. Unacceptable

delay in the

performance

of obligations.

Should be done in

accordance with the

time schedule specified

in the Agreement.

Identified areas of

deficiency in

performance:

(i) Partner’s not

attending branch/

unit 2-3 times a

week;

(ii) Non-deputation

of representative

every day;

(iii) Non-submission

of Reports;

(iv) Non-detection

of Income leakage

Termination of

Contract, by giving

a month’s notice,

as per Service

Level Agreement

(SLA).

in time, resulting in

opportunity loss; &

(v) Non-

detection/reporting

of Frauds.

(vi) Poor Quality of

Reports.

8 Overall

Performance

of the

Concurrent

Auditor

Should adhere to the

Bank’s instructions

while performing Audit

duties and function in

accordance with the

Concurrent Audit

Policy and manual.

Nodal Officers from

the ZIOs and RFIA

Auditors perform

surprise checks by

visiting the

Concurrent Audit

Branches / CPCs /

special outfits once

in a Half Year and

verify the

performance of

Concurrent Auditors

by selecting some

sample Accounts.

Based on the

reports by the

visiting officials

I&MA/ZIO will rate

the CAs.

If the performance

of the Concurrent

Auditor is rated

“Average” or

“Below Average”

for TWO

consecutive Half

Years, the Contract

Agreement shall be

reviewed/

reconsidered, and

Contract may also

be terminated as

per the terms and

conditions in the

SLA. RBI / IBA /

ICAI will also be

advised in this

regard.

ii. Penalty Clauses for CCV Audit:

SNo. Deviation Penalty

i. For Not conducting Currency Chest

Verification, inputting the data and

recording observations in WBCAS for one

week.

25% of the professional fee payable for

one instance, from the total payable

during the month.

ii. For delayed verification of Currency

Chests, inputting the data and recording

observations in WBCAS beyond two

working days after the reporting Friday,

25% of the professional fee payable for

instance, from the total payable during the

month

iii. If the Concurrent Auditor (CCV) does not

verify and report consecutively for two

weeks

his services may be terminated

immediately.

iii. Penalty Clauses for RACCs under Cluster Approach:

The penalty clauses mentioned in 12 (i) are applicable to RACCs, as RACCs are Credit CPCs

on par with RACPC / RASMECC / SMECC. Besides the penalty clauses mentioned in 12 (i),

the RACCS under Cluster Approach are as under:

S.No. Deviation Penalty

i. If two RACCs are allotted to CA Firm

under Cluster Approach and not visited

at least two days for each RACC in a

week.

Twice the proportionate remuneration of

the month on a pro-rata basis for the days

of absence. Eg. 30 days in a month;

remuneration of Rs.50000/- (Rs.45000/- +

Rs.5000/-) with an absence of two days :

Penalty to be charged: Rs. 3333*2 days =

Rs.6666/-

ii. If three RACCs are allotted to CA Firm

under Cluster Approach and not visited

at least one day for each RACC in a

week.

Twice the proportionate remuneration of

the month on a pro-rata basis for the days

of absence. Eg. 30 days in a month;

remuneration of Rs.55000/- (Rs.45000/- +

Rs.5000/- +Rs.5000/-) with an absence of

one day : Penalty to be charged: Rs.

3667*1 day = Rs.3667/-

LIST OF TENTATIVE CENTRES

SNO CAO NAME TENTATIVE CENTRE

1 BENGALURU ARSIKERE

2 BENGALURU ATHANI

3 BENGALURU BADAMI

4 BENGALURU BAGALKOT

5 BENGALURU BANASWADI

6 BENGALURU BANHATTI

7 BENGALURU BELGAUM

8 BENGALURU BELLARY

9 BENGALURU BENGALURU

10 BENGALURU BHATKAL

11 BENGALURU BIDAR

12 BENGALURU BIJAPUR

13 BENGALURU CHALLAKERE

14 BENGALURU CHAMARAJANAGARA

15 BENGALURU CHANNAGIRI

16 BENGALURU CHICKMAGALUR

17 BENGALURU CHIKKABALLAPUR

18 BENGALURU CHIKKODI

19 BENGALURU CHITAPUR

20 BENGALURU CHITRADURGA

21 BENGALURU DANDELI

22 BENGALURU DAVANAGERE

23 BENGALURU DHARWAD

24 BENGALURU GADAG

25 BENGALURU GANGAVATHI

26 BENGALURU GAURIBIDANUR

27 BENGALURU GULBURU

28 BENGALURU HARAPANAHALLI

29 BENGALURU HARIHAR

30 BENGALURU HARIHAR

31 BENGALURU HASSAN

32 BENGALURU HAVERI

33 BENGALURU HONNALI

34 BENGALURU HOSADURGA

35 BENGALURU HOSKOTE

36 BENGALURU HOSPET

37 BENGALURU HUBLI

38 BENGALURU HUMNABAD

39 BENGALURU HUNGUND

40 BENGALURU HUNSUR

41 BENGALURU HUVINAHADAGALLI

42 BENGALURU INDI

43 BENGALURU JAMAKHANDI

44 BENGALURU KALABURAGI

45 BENGALURU KARWAR

46 BENGALURU KOLAR


Page 1 of 23


47 BENGALURU KOLLEGAL

48 BENGALURU KOPPA

49 BENGALURU KOPPAL

50 BENGALURU KRISHNARAJAPET

51 BENGALURU KUMTA

52 BENGALURU KUNDAPUR

53 BENGALURU KUSHAL NAGAR

54 BENGALURU LINGSUGUR

55 BENGALURU MADHUGIRI

56 BENGALURU MADIKERI

57 BENGALURU MANDYA

58 BENGALURU MANGALURU

59 BENGALURU MANVI

60 BENGALURU MUDDEBEHAL

61 BENGALURU MUDHOL

62 BENGALURU MYSORE

63 BENGALURU NANJANGUD

64 BENGALURU NAVANAGAR

65 BENGALURU PEENYA

66 BENGALURU RAICHUR

67 BENGALURU RAMANAGARAM

68 BENGALURU RANEBENNUR

69 BENGALURU SAKLESHPUR

70 BENGALURU SHIMOGA

71 BENGALURU SHORAPUR

72 BENGALURU SINDHANUR

73 BENGALURU SIRIGUPPA

74 BENGALURU SIRSI

75 BENGALURU SOUTH CANARA

76 BENGALURU TARIKERE

77 BENGALURU TUMKUR

78 BENGALURU UDUPI

79 BENGALURU VIJAYAPURA

80 BENGALURU VIRAJPET

81 BENGALURU YADGIR

82 BENGALURU YELBURGA

83 BHOPAL AGAR

84 BHOPAL AJAIGARH

85 BHOPAL ALIRAJPUR

86 BHOPAL ALOT

87 BHOPAL ANUPPUR

88 BHOPAL ASHOKNAGAR

89 BHOPAL BAIKUNTHPUR

90 BHOPAL BALOD

91 BHOPAL BALODA BAZAR

92 BHOPAL BALRAMPUR

93 BHOPAL BARELI

94 BHOPAL BARWANI

Page 2 of 23


95 BHOPAL BASODA

96 BHOPAL BEGUMGANJ

97 BHOPAL BEMETARA

98 BHOPAL BEOHARI

99 BHOPAL BETUL

100 BHOPAL BHAINSDEHI

101 BHOPAL BHANPURA

102 BHOPAL BHANUPRATAPPUR

103 BHOPAL BHOPAL

104 BHOPAL BINA

105 BHOPAL BURHANPUR

106 BHOPAL CHAKARBHATA

107 BHOPAL CHHATARPUR

108 BHOPAL CHHINDWARA

109 BHOPAL DAMOH

110 BHOPAL DANTEWARA

111 BHOPAL DATIA

112 BHOPAL DHAMTARI

113 BHOPAL DHAR

114 BHOPAL DHARAMJAIGARH

115 BHOPAL DHARAMPURI

116 BHOPAL DINDORI

117 BHOPAL DONGARGARH

118 BHOPAL DURG

119 BHOPAL GADARWARA

120 BHOPAL HARDA

121 BHOPAL HATTA

122 BHOPAL ITARSI

123 BHOPAL JAGDALPUR

124 BHOPAL JAORA

125 BHOPAL JASHPUR

126 BHOPAL JAYANT

127 BHOPAL JHABUA

128 BHOPAL JOURA

129 BHOPAL KANKER

130 BHOPAL KARELI

131 BHOPAL KARERA

132 BHOPAL KATNI

133 BHOPAL KAWARDHA

134 BHOPAL KELARAS

135 BHOPAL KESHKAL

136 BHOPAL KHANDWA

137 BHOPAL KHARGONE

138 BHOPAL KHARSIA

139 BHOPAL KHATEGAON

140 BHOPAL KHIRKIYA

141 BHOPAL KHURAI

142 BHOPAL KIRANDUL

Page 3 of 23


143 BHOPAL KOTMA

144 BHOPAL LONDI

145 BHOPAL MAHASAMUND

146 BHOPAL MAIHAR

147 BHOPAL MANDLA

148 BHOPAL MANDSAUR

149 BHOPAL MEHGAON

150 BHOPAL MHOW

151 BHOPAL MUNGELI

152 BHOPAL NAGOD

153 BHOPAL NAINPUR

154 BHOPAL NARSINGHGARH

155 BHOPAL NARSINGHPUR

156 BHOPAL NASRULLAGANJ

157 BHOPAL NAWAPARA RAJIM

158 BHOPAL NEEMUCH

159 BHOPAL NIWARI

160 BHOPAL NOWGONG(BKD)

161 BHOPAL PACHMARHI

162 BHOPAL PACHORE

163 BHOPAL PAKHANJORE

164 BHOPAL PANNA

165 BHOPAL PATHAKHERA

166 BHOPAL PETLAWAD

167 BHOPAL PIPARIYA

168 BHOPAL RAIGARH

169 BHOPAL RAIPUR

170 BHOPAL RAISEN

171 BHOPAL RAMANUJGANJ

172 BHOPAL RATLAM

173 BHOPAL REWA

174 BHOPAL SAKTI

175 BHOPAL SANAWAD

176 BHOPAL SARANGARH

177 BHOPAL SARANGPUR

178 BHOPAL SATNA

179 BHOPAL SAUGOR

180 BHOPAL SENDHWA

181 BHOPAL SEONI MALWA

182 BHOPAL SHAHDOL

183 BHOPAL SHAJAPUR

184 BHOPAL SHEOPURKALAN

185 BHOPAL SHIVPURI

186 BHOPAL SHUJALPUR

187 BHOPAL SIDHI

188 BHOPAL SILWANI

189 BHOPAL SOHAGPUR

190 BHOPAL SUKMA

Page 4 of 23


191 BHOPAL SUSNER

192 BHOPAL THANDLA

193 BHOPAL TIKAMGARH

194 BHOPAL UJJAIN

195 BHOPAL UMARIA

196 BHOPAL VIDISHA

197 BHOPAL WAIDHAN

198 BHUBANESWAR ANANDPUR

199 BHUBANESWAR BALASORE

200 BHUBANESWAR BALIGUDA

201 BHUBANESWAR BARGARH

202 BHUBANESWAR BHADRAK

203 BHUBANESWAR BHANJANAGAR

204 BHUBANESWAR BHAWANIPATNA

205 BHUBANESWAR BHUBANESWAR

206 BHUBANESWAR BIRAMITRAPUR

207 BHUBANESWAR BOLANGIR

208 BHUBANESWAR BONAI

209 BHUBANESWAR BOUDH

210 BHUBANESWAR CHATRAPUR

211 BHUBANESWAR CUTTACK

212 BHUBANESWAR DAMANJODI

213 BHUBANESWAR DEOGARH

214 BHUBANESWAR DHARAMGARH

215 BHUBANESWAR DHENKANAL

216 BHUBANESWAR G.UDAYAGIRI

217 BHUBANESWAR GUNUPUR

218 BHUBANESWAR JAJPUR ROAD

219 BHUBANESWAR JAJPUR TOWN

220 BHUBANESWAR JALESWAR

221 BHUBANESWAR JEYPORE

222 BHUBANESWAR JHARSUGUDA

223 BHUBANESWAR KANTABANJI

224 BHUBANESWAR KARANJIA

225 BHUBANESWAR KHARIAR

226 BHUBANESWAR KHURDA

227 BHUBANESWAR KODALA

228 BHUBANESWAR KORAPUT

229 BHUBANESWAR KUCHINDA

230 BHUBANESWAR MADANPUR RAMPUR

231 BHUBANESWAR MALKANGIRI

232 BHUBANESWAR NAWAPARA

233 BHUBANESWAR NAYAGARH

234 BHUBANESWAR NOWRANGPUR

235 BHUBANESWAR PADAMPUR

236 BHUBANESWAR PARALAKHEMUNDI

237 BHUBANESWAR PHULBANI

238 BHUBANESWAR PURI

Page 5 of 23


239 BHUBANESWAR RAIRANGPUR

240 BHUBANESWAR RAJGANGPUR

241 BHUBANESWAR RAYAGADA

242 BHUBANESWAR ROURKELA TOWNSHIP

243 BHUBANESWAR SAMBALPUR

244 BHUBANESWAR SONEPUR

245 BHUBANESWAR SUNDARGARH

246 BHUBANESWAR TITILAGARH

247 BHUBANESWAR UMERKOTE

248 CHANDIGARH AMBALA CANTT

249 CHANDIGARH AMBALA CITY

250 CHANDIGARH ANANTNAG

251 CHANDIGARH BABABAKALA

252 CHANDIGARH BARAMULLA (J & K)

253 CHANDIGARH BARNALA MAIN

254 CHANDIGARH BATALA

255 CHANDIGARH BHATINDA

256 CHANDIGARH BHATINDA CIVIL LINES

257 CHANDIGARH BHAWANIGARH

258 CHANDIGARH BILASPUR (H.P)

259 CHANDIGARH CHAMBA

260 CHANDIGARH CHANDIGARH

261 CHANDIGARH CHINTPURNI

262 CHANDIGARH CHOWARI

263 CHANDIGARH DALHOUSIE

264 CHANDIGARH DEHRA

265 CHANDIGARH DHARAMSHALA

266 CHANDIGARH DODA

267 CHANDIGARH ELLENABAD

268 CHANDIGARH FARIDKOT

269 CHANDIGARH FATEHABAD

270 CHANDIGARH FAZILKA

271 CHANDIGARH FEROZEPUR

272 CHANDIGARH GOVINDGARH

273 CHANDIGARH GURDASPUR

274 CHANDIGARH GURU HAR SAHAI

275 CHANDIGARH HAMIRPUR

276 CHANDIGARH HISAR

277 CHANDIGARH JAGRAON

278 CHANDIGARH JALANDHAR

279 CHANDIGARH JASUR

280 CHANDIGARH JAWALI

281 CHANDIGARH JIND

282 CHANDIGARH KAITHAL

283 CHANDIGARH KALANWALI

284 CHANDIGARH KALAYAT

285 CHANDIGARH KAPURTHALA

286 CHANDIGARH KARGIL

Page 6 of 23


287 CHANDIGARH KARNAL

288 CHANDIGARH KARTARPUR

289 CHANDIGARH KATHUA

290 CHANDIGARH KAZA

291 CHANDIGARH KEYLONG

292 CHANDIGARH KHANNA

293 CHANDIGARH KILLAR

294 CHANDIGARH KISHTWAR

295 CHANDIGARH KOTKA PURA

296 CHANDIGARH KULLU

297 CHANDIGARH KURUKSHETRA

298 CHANDIGARH LUDHIANA

299 CHANDIGARH MALERKOTLA

300 CHANDIGARH MANALI

301 CHANDIGARH MANDI

302 CHANDIGARH MANDI DABWALI

303 CHANDIGARH MANSA

304 CHANDIGARH MAUR MANDI

305 CHANDIGARH MOGA

306 CHANDIGARH MOHALI

307 CHANDIGARH MUKERIAN

308 CHANDIGARH NABHA

309 CHANDIGARH NAHAN

310 CHANDIGARH NALAGARH

311 CHANDIGARH NARAINGARH

312 CHANDIGARH NARNAUL (DC)

313 CHANDIGARH NAURA

314 CHANDIGARH NAWANSHAHR DOABA

315 CHANDIGARH NAYA NANGAL

316 CHANDIGARH NIHAL SINGH WALA

317 CHANDIGARH PALAMPUR

318 CHANDIGARH PANCHKULA

319 CHANDIGARH PANIPAT

320 CHANDIGARH PANIPAT

321 CHANDIGARH PAONTA SAHIB

322 CHANDIGARH PATHANKOT

323 CHANDIGARH PATIALA

324 CHANDIGARH PATRAN

325 CHANDIGARH PATTI

326 CHANDIGARH PEHOWA

327 CHANDIGARH PHAGWARA

328 CHANDIGARH PHILLAUR

329 CHANDIGARH POOH

330 CHANDIGARH POONCH

331 CHANDIGARH RAIKOT

332 CHANDIGARH RAJOURI (J AND K)

333 CHANDIGARH RAJPURA

334 CHANDIGARH RAMPURAPHUL

Page 7 of 23


335 CHANDIGARH RANIA

336 CHANDIGARH REASI

337 CHANDIGARH REWARI

338 CHANDIGARH ROPAR

339 CHANDIGARH SAFIDON

340 CHANDIGARH SAMANA

341 CHANDIGARH SAMRALA

342 CHANDIGARH SANGRUR

343 CHANDIGARH SHAHKOT

344 CHANDIGARH SHIMLA

345 CHANDIGARH SIRSA

346 CHANDIGARH SOLAN

347 CHANDIGARH SULTANPUR LODHI

348 CHANDIGARH SUNAM

349 CHANDIGARH TALWANDI BHAI

350 CHANDIGARH TALWANDI SABO

351 CHANDIGARH TANDA URMAR

352 CHANDIGARH TAPA

353 CHANDIGARH TARN TARAN

354 CHANDIGARH TARUWALA

355 CHANDIGARH THANESAR

356 CHANDIGARH UDHAMPUR( J & K)

357 CHANDIGARH UKLANA MANDI

358 CHANDIGARH UNA

359 CHANDIGARH YAMUNANAGAR

360 CHANDIGARH ZIRA

361 CHENNAI ARNI

362 CHENNAI CHENNAI

363 CHENNAI COIMBATORE

364 CHENNAI COLACHEL

365 CHENNAI DHARMAPURI

366 CHENNAI HOSUR

367 CHENNAI JAYANKONDACHOLAPURAM

368 CHENNAI KANGEYAM

369 CHENNAI KRISHNAGIRI

370 CHENNAI NAGAPATTINAM

371 CHENNAI NAMAKKAL

372 CHENNAI NEYVELI

373 CHENNAI PERIAKULAM

374 CHENNAI POLLACHI

375 CHENNAI PONDICHERRY

376 CHENNAI TENKASI

377 CHENNAI THENI

378 CHENNAI TIRUCHIRAPALLI

379 CHENNAI TIRUKKUVALAI

380 CHENNAI TIRUVANNAMALAI

381 CHENNAI TUTICORIN

382 CHENNAI UDHAGAMANDALAM

Page 8 of 23


383 CHENNAI UDUMALPET

384 CHENNAI VALPARAI

385 CHENNAI VELLORE

386 CHENNAI VIRUDHUNAGAR

387 GANDHINAGAR AHMEDABAD

388 GANDHINAGAR AHWA

389 GANDHINAGAR AMBAJI

390 GANDHINAGAR ANAND

391 GANDHINAGAR ANKLESHWAR

392 GANDHINAGAR BABRA

393 GANDHINAGAR BALASINOR

394 GANDHINAGAR BANSDA

395 GANDHINAGAR BARODA

396 GANDHINAGAR BAYAD

397 GANDHINAGAR BHAVNAGAR

398 GANDHINAGAR BHUJ KUTCH

399 GANDHINAGAR BOTAD

400 GANDHINAGAR CAMBAY

401 GANDHINAGAR CHHOTA UDAIPUR

402 GANDHINAGAR CHOTILA

403 GANDHINAGAR DABHOI

404 GANDHINAGAR DAHOD

405 GANDHINAGAR DEESA

406 GANDHINAGAR DHANDHUKA

407 GANDHINAGAR DHRAGADHRA

408 GANDHINAGAR DIU

409 GANDHINAGAR GANDEVI

410 GANDHINAGAR GANDHIDHAM

411 GANDHINAGAR GANDHINAGAR

412 GANDHINAGAR GODHRA

413 GANDHINAGAR GONDAL

414 GANDHINAGAR JAMNAGAR

415 GANDHINAGAR JASDAN

416 GANDHINAGAR KAIRA

417 GANDHINAGAR KALOL NORTH GUJARAT

418 GANDHINAGAR KESHOD

419 GANDHINAGAR KODINAR

420 GANDHINAGAR KOVAYA

421 GANDHINAGAR LIMBDI

422 GANDHINAGAR LUNAVADA

423 GANDHINAGAR MANAVADAR

424 GANDHINAGAR MEHSANA

425 GANDHINAGAR MIYAGAM KARJAN

426 GANDHINAGAR MODASA

427 GANDHINAGAR MORBI

428 GANDHINAGAR NADIAD

429 GANDHINAGAR NALIA

430 GANDHINAGAR NAVSARI

Page 9 of 23


431 GANDHINAGAR PALANPUR

432 GANDHINAGAR PALITANA MAIN

433 GANDHINAGAR PATAN N G

434 GANDHINAGAR PETLAD

435 GANDHINAGAR PORBANDAR

436 GANDHINAGAR RADHANPUR

437 GANDHINAGAR RAJKOT

438 GANDHINAGAR RAJPIPLA

439 GANDHINAGAR SAVLI GUJRAT

440 GANDHINAGAR STATION ROAD VALSAD

441 GANDHINAGAR SURAT

442 GANDHINAGAR TALAJA MAIN

443 GANDHINAGAR UMBERGAON TOWN

444 GANDHINAGAR UNA MAIN

445 GANDHINAGAR UNJHA

446 GANDHINAGAR VADODARA

447 GANDHINAGAR VALBHIPUR

448 GANDHINAGAR VALSAD

449 GANDHINAGAR VAPI

450 GANDHINAGAR VIJAPUR

451 GANDHINAGAR VIRAMGAM

452 GANDHINAGAR VISAVADAR

453 GANDHINAGAR VYARA

454 GUWAHATI AGARTALA

455 GUWAHATI AIZAWL

456 GUWAHATI BALIJAN

457 GUWAHATI BARPETA

458 GUWAHATI BILASIPARA

459 GUWAHATI BISWANATH CHARIALI

460 GUWAHATI BOKAJAN

461 GUWAHATI BONGAIGAON

462 GUWAHATI CHANDEL

463 GUWAHATI CHANGLANG

464 GUWAHATI CHAWNGTE

465 GUWAHATI CHOWKHAM

466 GUWAHATI CHURACHANPUR

467 GUWAHATI DAPORIJO

468 GUWAHATI DHARMANAGAR

469 GUWAHATI DHEMAJI

470 GUWAHATI DHUBRI

471 GUWAHATI DIBRUGARH

472 GUWAHATI DIMAPUR

473 GUWAHATI DIPHU

474 GUWAHATI DOOMDOMA

475 GUWAHATI DULIAJAN

476 GUWAHATI GOALPARA

477 GUWAHATI GOSSAIGAON

478 GUWAHATI GUWAHATI

Page 10 of 23


479 GUWAHATI HAILAKANDI

480 GUWAHATI HALFLONG

481 GUWAHATI HAMREN

482 GUWAHATI HOJAI

483 GUWAHATI ITANAGAR

484 GUWAHATI JAIRAMPUR

485 GUWAHATI JORHAT

486 GUWAHATI KANGPOKPI

487 GUWAHATI KARIMGANJ

488 GUWAHATI KHANAPARA

489 GUWAHATI KHEPA

490 GUWAHATI KHONSA

491 GUWAHATI KOKRAJHAR

492 GUWAHATI KOLORIANG

493 GUWAHATI LAWNGTLAI

494 GUWAHATI LUMDING

495 GUWAHATI MAIBONG

496 GUWAHATI MIAO

497 GUWAHATI MOKOCHUNG

498 GUWAHATI MON

499 GUWAHATI NAGAON

500 GUWAHATI NALBARI

501 GUWAHATI NAMRUP

502 GUWAHATI NAZIRA

503 GUWAHATI NORTH LAKHIMPUR

504 GUWAHATI PASIGHAT

505 GUWAHATI PATHSALA

506 GUWAHATI RANGAPARA

507 GUWAHATI RANGIYA

508 GUWAHATI ROING

509 GUWAHATI SAIHA

510 GUWAHATI SARUPATHAR

511 GUWAHATI SENAPATI

512 GUWAHATI SHILLONG

513 GUWAHATI SIBSAGAR

514 GUWAHATI SILCHAR

515 GUWAHATI SONARI

516 GUWAHATI TEZPUR

517 GUWAHATI TEZU

518 GUWAHATI THOUBAL

519 GUWAHATI UDAIPUR

520 GUWAHATI UKHRUL

521 GUWAHATI WOKHA

522 GUWAHATI ZIRO

523 GUWAHATI ZUNHEBOTO

524 HYDERABAD ADILABAD

525 HYDERABAD ARMOOR

526 HYDERABAD ASIFABAD

Page 11 of 23


527 HYDERABAD BANSWADA

528 HYDERABAD BHADRACHALAM

529 HYDERABAD BODHAN

530 HYDERABAD GADWAL

531 HYDERABAD HUZURABAD

532 HYDERABAD HUZURNAGAR

533 HYDERABAD HYDERABAD

534 HYDERABAD IBRAHIMPATNAM

535 HYDERABAD JADCHERLA

536 HYDERABAD KAMAREDDY

537 HYDERABAD KARIMNAGAR

538 HYDERABAD KHAMMAM

539 HYDERABAD KODAD

540 HYDERABAD KODANGAL

541 HYDERABAD KORATLA

542 HYDERABAD KOTHAGUDEM

543 HYDERABAD KRIMNAGAR

544 HYDERABAD MAHABUBABAD

545 HYDERABAD MAHABUBNAGAR

546 HYDERABAD MAHESWARAM

547 HYDERABAD MANCHERIAL

548 HYDERABAD MEDAK

549 HYDERABAD MIRYALAGUDA

550 HYDERABAD NAGARKURNOOL

551 HYDERABAD NALGONDA

552 HYDERABAD NARAYANPET

553 HYDERABAD NIZAMABAD

554 HYDERABAD PALONCHA

555 HYDERABAD PARKAL

556 HYDERABAD SANGAREDDY

557 HYDERABAD SATHUPALLI

558 HYDERABAD SIDDIPET

559 HYDERABAD SIRICILLA

560 HYDERABAD SIRPUR KAGAZNAGAR

561 HYDERABAD SULTANABAD

562 HYDERABAD SURYAPET

563 HYDERABAD THORRUR

564 HYDERABAD VIKARABAD

565 HYDERABAD WANAPARTHY

566 HYDERABAD WARANGAL MAIN

567 HYDERABAD YELLANDU

568 HYDERABAD ZAHEERABAD

569 JAIPUR AJMER

570 JAIPUR ALWAR

571 JAIPUR ANUPGARH

572 JAIPUR ASIND

573 JAIPUR BALOTRA

574 JAIPUR BANSUR

Page 12 of 23


575 JAIPUR BANSWARA

576 JAIPUR BARAN

577 JAIPUR BARMER

578 JAIPUR BASSI(SOUTH)

579 JAIPUR BEAWAR

580 JAIPUR BEHROR

581 JAIPUR BHADRA

582 JAIPUR BHARATPUR

583 JAIPUR BHAWANI MANDI

584 JAIPUR BHILWARA

585 JAIPUR BHIM

586 JAIPUR BHINMAL

587 JAIPUR BHIWADI(ALWAR)

588 JAIPUR BIJEYNAGAR

589 JAIPUR BIKANER

590 JAIPUR BIKANER ROAD SURATGARH

591 JAIPUR BILARA

592 JAIPUR BUNDI

593 JAIPUR CHAKSU

594 JAIPUR CHHOTI SADRI

595 JAIPUR CHIPA BAROD

596 JAIPUR CHIRAWA

597 JAIPUR CHITTORGARH

598 JAIPUR CHOHTAN

599 JAIPUR CHURU

600 JAIPUR DANTA RAMGARH

601 JAIPUR DEGANA

602 JAIPUR DHOLPUR

603 JAIPUR DIDWANA

604 JAIPUR DIGOD

605 JAIPUR DUNGARPUR

606 JAIPUR FATEHPUR

607 JAIPUR GANDHI CHOWK NOHAR

608 JAIPUR GANGAPUR CITY

609 JAIPUR GANGRAR

610 JAIPUR GOLOOWALA BAS NAWADA

611 JAIPUR HANUMANGARH

612 JAIPUR HINDAUN CITY

613 JAIPUR HURDA

614 JAIPUR JAEL

615 JAIPUR JAHAJPUR

616 JAIPUR JAIPUR

617 JAIPUR JAISALMER

618 JAIPUR JAITARAN

619 JAIPUR JALORE

620 JAIPUR JHALAWAR

621 JAIPUR JHUNJHUNU

622 JAIPUR JODHPUR

Page 13 of 23


623 JAIPUR KEKRI

624 JAIPUR KHERLI

625 JAIPUR KHERWADA

626 JAIPUR KHETRI

627 JAIPUR KISHANGARH BAS

628 JAIPUR KISHANGARH MADANGANJ

629 JAIPUR KOTA

630 JAIPUR KOTWALI ROAD SIKAR

631 JAIPUR LADNUN

632 JAIPUR LALSOT ROAD DAUSA

633 JAIPUR LAXMANGARH SIKAR

634 JAIPUR LUNKARANSAR A.D.B.

635 JAIPUR MANDALGARH

636 JAIPUR MAVLI

637 JAIPUR NAGAR PALIKA POKARAN

638 JAIPUR NAGOUR

639 JAIPUR NAI SADAK PHALODI

640 JAIPUR NAWA

641 JAIPUR NAWALGARH

642 JAIPUR NEEM KA THANA

643 JAIPUR NH-8 KOTPULI

644 JAIPUR NIMBAHERA

645 JAIPUR NOKHA

646 JAIPUR PADAMPUR

647 JAIPUR PALI COLLECTORATE

648 JAIPUR PARTAPGARH

649 JAIPUR PARTAPUR GADHI

650 JAIPUR PINDWARA

651 JAIPUR PIPLI TIRAHA SHAHPURA

652 JAIPUR RAISINGHNAGAR

653 JAIPUR RAJGARH

654 JAIPUR RAJSAMAND

655 JAIPUR RAM TALKIES SAGWARA

656 JAIPUR RAMGANJ MANDI

657 JAIPUR RANIWARA

658 JAIPUR RATANGARH

659 JAIPUR RAWATSAR

660 JAIPUR REODHAR

661 JAIPUR SADULPUR

662 JAIPUR SALUMBER

663 JAIPUR SAMBHAR LAKE

664 JAIPUR SANCHORE

665 JAIPUR SANGARIA

666 JAIPUR SARDARSHAHAR

667 JAIPUR SAWAI MADHOPUR

668 JAIPUR SHEOGANJ

669 JAIPUR SRI DUNGARGARH

670 JAIPUR SRIGANGANAGAR

Page 14 of 23


671 JAIPUR SRIMADHOPUR

672 JAIPUR SUBHASH PARK SIROHI

673 JAIPUR SUJANGARH

674 JAIPUR SUMERPUR

675 JAIPUR TARANAGAR

676 JAIPUR TIBBI

677 JAIPUR TONK

678 JAIPUR UDAIPUR

679 KOLKATA BANKURA

680 KOLKATA BIRBHUM

681 KOLKATA COOCH BEHAR

682 KOLKATA EAST BARDHAMAN

683 KOLKATA EAST MIDNAPORE

684 KOLKATA HOOGHLY

685 KOLKATA HOWRAH

686 KOLKATA JALPAIGURI

687 KOLKATA KOLKATA

688 KOLKATA MURSHIDABAD

689 KOLKATA N 24 PARGANAS

690 KOLKATA NORTH DINAJPUR

691 KOLKATA PURULIA

692 KOLKATA S 24 PARGANAS

693 KOLKATA SIKKIM

694 KOLKATA WEST BARDHAMAN

695 KOLKATA WEST MIDNAPORE

696 LUCKNOW AMBEDKAR NAGAR

697 LUCKNOW AMETHI

698 LUCKNOW AURAIYA

699 LUCKNOW AYODHYA

700 LUCKNOW BAHRAICH

701 LUCKNOW BALLIA

702 LUCKNOW BALRAMPUR

703 LUCKNOW BANDA

704 LUCKNOW BAREILLY

705 LUCKNOW BASTI

706 LUCKNOW BIJNOR

707 LUCKNOW BUDAUN

708 LUCKNOW CHANDAULI

709 LUCKNOW DEORIA

710 LUCKNOW ETAWAH

711 LUCKNOW FARRUKHABAD

712 LUCKNOW FATEHPUR

713 LUCKNOW GHAZIPUR

714 LUCKNOW GONDA

715 LUCKNOW GORAKHPUR

716 LUCKNOW HAMIRPUR

717 LUCKNOW HARDOI

718 LUCKNOW JALAUN

Page 15 of 23


719 LUCKNOW JAUNPUR

720 LUCKNOW JHANSI

721 LUCKNOW JYOTIBA PHULE NAGAR

722 LUCKNOW KANNAUJ

723 LUCKNOW KANPUR DEHAT

724 LUCKNOW KANPUR NAGAR

725 LUCKNOW KARWI(CHITRAKOOT)

726 LUCKNOW KAUSHAMBI

727 LUCKNOW KHERI

728 LUCKNOW KUSHI NAGAR

729 LUCKNOW LALITPUR

730 LUCKNOW LUCKNOW

731 LUCKNOW MAHARAJGANJ

732 LUCKNOW MAHOBA

733 LUCKNOW MAU

734 LUCKNOW MORADABAD

735 LUCKNOW PILIBHIT

736 LUCKNOW PRATAPGARH

737 LUCKNOW PRAYAGRAJ

738 LUCKNOW RAE BARELI

739 LUCKNOW RAMPUR

740 LUCKNOW RENUKOOT

741 LUCKNOW SAMBHAL

742 LUCKNOW SANT KABIR NAGAR

743 LUCKNOW SANT RAVIDAS NAGAR

744 LUCKNOW SHAHJAHANPUR

745 LUCKNOW SIDHARTHANAGAR

746 LUCKNOW SITAPUR

747 LUCKNOW SONBHADRA

748 LUCKNOW SULTANPUR

749 LUCKNOW UNNAO

750 LUCKNOW VARANASI

751 NOIDA AGRA

752 NOIDA ALIGANJ

753 NOIDA ALIGARH

754 NOIDA BAGESHWAR

755 NOIDA BAGHPAT

756 NOIDA BAH

757 NOIDA BHONGAON

758 NOIDA BULANDSHAHR

759 NOIDA CHAMPAWAT

760 NOIDA DEHRADUN

761 NOIDA DELHI

762 NOIDA DEOBAND

763 NOIDA DHARCHULA

764 NOIDA DIBAI

765 NOIDA ETAH

766 NOIDA FARIDABAD

Page 16 of 23


767 NOIDA FIROZABAD

768 NOIDA FIROZPUR JHIRKA

769 NOIDA GANJ DUNDWARA

770 NOIDA GOPESHWAR

771 NOIDA GURGAON

772 NOIDA HALDWANI

773 NOIDA HATHRAS

774 NOIDA JOSHI MATH

775 NOIDA KARANPRAYAG

776 NOIDA KASGANJ

777 NOIDA KASHIPUR

778 NOIDA KHAIR

779 NOIDA KHATIMA

780 NOIDA KIRAULI

781 NOIDA KOTDWARA

782 NOIDA MAINPURI

783 NOIDA MAT

784 NOIDA MATHURA

785 NOIDA MEERUT

786 NOIDA MUZAFFARNAGAR

787 NOIDA NEW TEHRI TOWN

788 NOIDA NOIDA

789 NOIDA PAURI GARHWAL

790 NOIDA PITHORAGARH

791 NOIDA RAMNAGAR

792 NOIDA RANIKHET

793 NOIDA ROORKEE

794 NOIDA RUDRA PRAYAG

795 NOIDA RUDRAPUR

796 NOIDA SAHARANPUR

797 NOIDA SHAMLI

798 NOIDA SHIKOHABAD

799 NOIDA TANAKPUR

800 NOIDA UTTARKASHI

801 PATNA ARA

802 PATNA AURANGABAD(BIHAR)

803 PATNA BAGODAR

804 PATNA BANKA

805 PATNA BARAUNI

806 PATNA BHABUA

807 PATNA BHAGALPUR

808 PATNA BIHAR SHARIF

809 PATNA BIKRAMGANJ

810 PATNA BOKARO STEEL CITY

811 PATNA BUXAR

812 PATNA CHAIBASA

813 PATNA CHAKRADHARPUR

814 PATNA CHANDRAPURA

Page 17 of 23


815 PATNA CHAPRA

816 PATNA CHATRA

817 PATNA CHIRKUNDA

818 PATNA COLGONG

819 PATNA DALTONGANJ

820 PATNA DANAPUR

821 PATNA DARBHANGA

822 PATNA DAUDNAGAR

823 PATNA DEHRI

824 PATNA DEOGHAR

825 PATNA DHANBAD

826 PATNA DORANDA (RANCHI)

827 PATNA GARHWA

828 PATNA GAYA

829 PATNA GIRIDIH

830 PATNA GOPALGANJ

831 PATNA GUMLA

832 PATNA HAJIPUR

833 PATNA HAZARIBAGH

834 PATNA HUSSAINABAD

835 PATNA JADUGODA

836 PATNA JAMSHEDPUR

837 PATNA JAMTARA

838 PATNA JAMUI

839 PATNA JEHANABAD

840 PATNA JHANJHARPUR

841 PATNA KATIHAR

842 PATNA KHUNTI

843 PATNA KIRIBURU

844 PATNA KISHANGANJ

845 PATNA KODERMA BAZAR

846 PATNA LAKHISARAI

847 PATNA LATEHAR

848 PATNA LOHARDAGA

849 PATNA MADHIPURA

850 PATNA MADHUBANI

851 PATNA MADHUPUR

852 PATNA MASAURHI

853 PATNA MIRGANJ

854 PATNA MOTIHARI

855 PATNA MUNGER

856 PATNA MURI

857 PATNA NAUGACHIA

858 PATNA NAWADA

859 PATNA PATNA

860 PATNA PATRATU

861 PATNA PHUSRO BAZAAR

862 PATNA RANCHI

Page 18 of 23


863 PATNA ROSERA

864 PATNA SAHARSA

865 PATNA SAHIBGANJ

866 PATNA SAMASTIPUR

867 PATNA SASARAM

868 PATNA SERAIKELLA

869 PATNA SHEIKHPURA

870 PATNA SHERGHATI

871 PATNA SIMDEGA

872 PATNA SINDRI

873 PATNA SITAMARHI

874 PATNA SIWAN

875 PATNA SUPAUL

876 PATNA TENUGHAT

877 PUNE AHMEDPUR

878 PUNE AKKALKOT

879 PUNE AKOLA(AHMEDNAGAR)

880 PUNE AKOT

881 PUNE ALIBAG

882 PUNE AMBAD

883 PUNE AMBAJOGAI

884 PUNE AMRAVATI

885 PUNE AURANGABAD

886 PUNE AWALPUR

887 PUNE BALLARPUR

888 PUNE BARSHI

889 PUNE BASMATNAGAR

890 PUNE BASSEIN

891 PUNE BHADRAVATI ORDNANCE FACTORY

892 PUNE BHAYANDAR

893 PUNE BHIWANDI

894 PUNE BHOKAR

895 PUNE BHOKARDAN

896 PUNE BHOOM

897 PUNE BHUDARGAD(GARGOTI)

898 PUNE BHUSAVAL

899 PUNE BICHOLIM (GOA)

900 PUNE BILOLI

901 PUNE BRAHMAPURI

902 PUNE BULDANA

903 PUNE CANACONA (GOA)

904 PUNE CHANDRAPUR

905 PUNE CHIKHLI

906 PUNE CHIPLUN

907 PUNE DAPOLI

908 PUNE DARWHA

909 PUNE DARYAPUR

910 PUNE DEGLOOR

Page 19 of 23


911 PUNE DEOLALI (NASIK DIST.)

912 PUNE DEULGAON

913 PUNE DHAMANGAON

914 PUNE DHARMABAD

915 PUNE GADHINGLAJ

916 PUNE GANGAKHED

917 PUNE GARCHIROLI

918 PUNE HADGAON

919 PUNE HINGANGHAT

920 PUNE HINGOLI

921 PUNE ISLAMPUR (WALVA)

922 PUNE JALGAON

923 PUNE JAMKHED

924 PUNE JINTUR

925 PUNE KAIJ

926 PUNE KALAMNURI

927 PUNE KALYAN

928 PUNE KARAD

929 PUNE KARANJA (LAD)

930 PUNE KHOPOLI

931 PUNE KINWAT

932 PUNE KOPARGAON

933 PUNE LATUR

934 PUNE LONAVALA

935 PUNE MADGAON GAO

936 PUNE MAHAD

937 PUNE MANGAON

938 PUNE MANJLEGAON

939 PUNE MANWATH

940 PUNE MEHKAR

941 PUNE MIRAJ

942 PUNE MUKHED

943 PUNE MUMBAI

944 PUNE NAGPUR

945 PUNE NANDED

946 PUNE NASIK

947 PUNE NILANGA

948 PUNE OSMANABAD

949 PUNE PACHORA

950 PUNE PAITHAN

951 PUNE PANAJI

952 PUNE PANDHARPUR

953 PUNE PARANDA

954 PUNE PARLI VAIJNATH

955 PUNE PARNER

956 PUNE PATODA

957 PUNE PEN

958 PUNE PHALTAN

Page 20 of 23


959 PUNE PIMPRI

960 PUNE PONDA (GOA)

961 PUNE PUNE

962 PUNE PUSAD DIST YAWATMAL

963 PUNE RAHURI

964 PUNE RAJGURUNAGAR

965 PUNE RAJURI VES BEED

966 PUNE RATNAGIRI

967 PUNE RAVER

968 PUNE RISOD

969 PUNE SANGAMNER

970 PUNE SANGLI

971 PUNE SANGOLA

972 PUNE SAWANTWADI

973 PUNE SHIROL

974 PUNE SHRIGONDA

975 PUNE SHRIRAMPUR

976 PUNE TASGAON

977 PUNE THANE

978 PUNE TULJAPUR

979 PUNE UDGIR

980 PUNE UMARKHED

981 PUNE VAIJAPUR

982 PUNE VASCO DA GAMA (GOA)

983 PUNE VITA (KHANAPUR)

984 PUNE WANI

985 PUNE WARDHA

986 PUNE WARORA

987 PUNE WASHIM

988 PUNE YAVATMAL

989 THIRUVANANTHAPURAM ALAPPUZHA

990 THIRUVANANTHAPURAM AMBALAMEDU

991 THIRUVANANTHAPURAM ANGAMALLY

992 THIRUVANANTHAPURAM CHALAKUDY

993 THIRUVANANTHAPURAM CHAVAKKAD

994 THIRUVANANTHAPURAM ELAPPARA

995 THIRUVANANTHAPURAM ERATTUPETTA

996 THIRUVANANTHAPURAM ERNAKULAM

997 THIRUVANANTHAPURAM GURUVAYUR

998 THIRUVANANTHAPURAM HARIPAD

999 THIRUVANANTHAPURAM IDUKKI

1000 THIRUVANANTHAPURAM IRINJALAKUDA

1001 THIRUVANANTHAPURAM KADAKKAL

1002 THIRUVANANTHAPURAM KADUTHURUTHY

1003 THIRUVANANTHAPURAM KANHANGAD

1004 THIRUVANANTHAPURAM KARUNAGAPPALLY

1005 THIRUVANANTHAPURAM KASARAGOD

1006 THIRUVANANTHAPURAM KATTAPPANA

Page 21 of 23


1007 THIRUVANANTHAPURAM KAYAMKULAM

1008 THIRUVANANTHAPURAM KODUNGALLUR

1009 THIRUVANANTHAPURAM KOLENCHERRY

1010 THIRUVANANTHAPURAM KOLLAM

1011 THIRUVANANTHAPURAM KOOTHATTUKULAM

1012 THIRUVANANTHAPURAM KOTTAKKAL

1013 THIRUVANANTHAPURAM KOZHIKODE

1014 THIRUVANANTHAPURAM KUMILY

1015 THIRUVANANTHAPURAM KUNNAMKULAM

1016 THIRUVANANTHAPURAM MALAPPURAM

1017 THIRUVANANTHAPURAM MANGALAPURAM

1018 THIRUVANANTHAPURAM MULANTHURUTHY

1019 THIRUVANANTHAPURAM MUNNAR

1020 THIRUVANANTHAPURAM NEDUMKANDAM

1021 THIRUVANANTHAPURAM NILAMBUR

1022 THIRUVANANTHAPURAM NORTH PARUR

1023 THIRUVANANTHAPURAM OTTAPPALAM

1024 THIRUVANANTHAPURAM PAYYANNUR

1025 THIRUVANANTHAPURAM PERINTALMANNA

1026 THIRUVANANTHAPURAM PIRAVOM

1027 THIRUVANANTHAPURAM PONNANI

1028 THIRUVANANTHAPURAM PUDUKAD

1029 THIRUVANANTHAPURAM TALIPARAMBA

1030 THIRUVANANTHAPURAM THIRUVALLA

1031 THIRUVANANTHAPURAM THIRUVANANTHAPURAM

1032 THIRUVANANTHAPURAM THODUPUZHA

1033 THIRUVANANTHAPURAM THRISSUR

1034 THIRUVANANTHAPURAM TIRUR

1035 THIRUVANANTHAPURAM UDYOGMANDAL

1036 THIRUVANANTHAPURAM UZHAVOOR

1037 THIRUVANANTHAPURAM VAIKOM

1038 THIRUVANANTHAPURAM VANDIPERIYAR

1039 THIRUVANANTHAPURAM VARKALA

1040 THIRUVANANTHAPURAM VAZHAKULAM

1041 THIRUVANANTHAPURAM VIZHINJAM

1042 THIRUVANANTHAPURAM WADAKANCHERRY

1043 VIJAYAWADA ADONI

1044 VIJAYAWADA AMALAPURAM

1045 VIJAYAWADA ANANTAPUR

1046 VIJAYAWADA AVANIGADDA

1047 VIJAYAWADA BAPTLA

1048 VIJAYAWADA BHIMAVARAM

1049 VIJAYAWADA BOBBILI

1050 VIJAYAWADA CHEMUDULANKA

1051 VIJAYAWADA CHITTIVALASA, VIZAG

1052 VIJAYAWADA CHODAVARAM

1053 VIJAYAWADA DWARAKA TIRUMALA

1054 VIJAYAWADA GANAPAVARAM (W G DIST)

Page 22 of 23


1055 VIJAYAWADA GUNTAKAL

1056 VIJAYAWADA GUNTUR

1057 VIJAYAWADA JANGAREDDYGUDEM

1058 VIJAYAWADA KADIRI

1059 VIJAYAWADA KAKINADA

1060 VIJAYAWADA KALYANDURG

1061 VIJAYAWADA KAVALI

1062 VIJAYAWADA KURNOOL

1063 VIJAYAWADA MACHERLA

1064 VIJAYAWADA MADANAPALLE

1065 VIJAYAWADA MANDAPETA

1066 VIJAYAWADA MASUIPATNAM

1067 VIJAYAWADA NARASANNAPETA

1068 VIJAYAWADA NIDADAVOLE

1069 VIJAYAWADA ONGOLE

1070 VIJAYAWADA PALAKOL

1071 VIJAYAWADA PALAKONDA

1072 VIJAYAWADA PALASA (DIST SRIKAKULAM)

1073 VIJAYAWADA PEDDAPURAM

1074 VIJAYAWADA PRAKKILANKA

1075 VIJAYAWADA PRODDATUR

1076 VIJAYAWADA PULIVENDLA

1077 VIJAYAWADA RAJAHMUNDRY

1078 VIJAYAWADA RAYACHOTI

1079 VIJAYAWADA SAKHINETIPALLI

1080 VIJAYAWADA SRIHARIKOTA

1081 VIJAYAWADA TADEPALLIGUDEM

1082 VIJAYAWADA TANUKU

1083 VIJAYAWADA TENALI

1084 VIJAYAWADA TIRUMALA

1085 VIJAYAWADA TIRUPATI

1086 VIJAYAWADA VIJAYAWADA

1087 VIJAYAWADA VINUKONDA

1088 VIJAYAWADA VISAKHAPATNAM

1089 VIJAYAWADA VIZIANAGARAM

1090 VIJAYAWADA YELLAMANCHILI

1091 VIJAYAWADA YERRAGONDAPALEM

Please note that the above mentioned are tentative centres and emapaneled CA Firms shall be

deployed at these Centres by respective Circle Audit Office (CAO) as and when vacancy arise at

these centres in the order of merit. The centres include both Regular Concurrent Audit (RCA)

branches & Cluster Audit (CCV)Branches

Page 23 of 23