Funds of the Association irrespective of what-ever head it is, Journal, CDH, CDE it shall be received only by the Treasurer H/O credited in respective heads of A/C maintained with H/O. He shall pay Rs.5,000/ 10,000 cash as advance to an office bearer of the above section as approved by C.C. on reimbursement basis on receipt of Vouchers.

1. Income:
1. The funds or the income of the H/O shall be derived from the following sources:
1. Subscription from direct members.
2. Central share of contribution from the branches on account of the members on their rolls.
3. Special contributions or donations raised directly or through the branches.
4. Income derived from the journal and other publications of the Association.
5. Contributions received on account of organising Indian Dental Conferences.
6. Bequests received by legacies from person who desire to benefit the Association.
7. Member's Benevolent fund in which the life members subscription of Rs.3000/- shall be credited after the death of Life Member.
8. Such other sources as may be authorised by the Central Council.
9. Surplus from conferences, if any.
10. Surplus funds from CDE/CDH Programmes if any.


2. The funds or the income of the State Branch shall be derived from following Sources;
1. Subscription from direct members to the State after deducting the Central share.
2. The State share of contribution from the branches on account of members on their rolls.
3. Special contribution or donation raised directly or through the branches.
4. Income derived from the journal and other publications of the branch, if any.
5. Contributions received on account of organising the Indian Dental Conference conducted by the State.
6. Bequests received by legacies from person who desire to benefit the Association.
7. Such other sources as may be authorised by the State Executive Committee.
8. Surplus from conferences if any.
9. Surplus from fees from CDE Programme, if any.
10. Funds shall be handled by the Treasurer jointly either with State Secretary or President of State branch, except Journal account which shall be operated by the editor jointly with, any one of the member of Journal committee.


3. The funds or the income of the local branches shall be derived from the following sources;
1. By the subscription of the members of the branch concerned after forwarding the Central and State share, to the State, if one exists, or after forwarding the Central Share if no State Branch exists.
2. Special contributions or donations raised directly.
3. Income derived from the journal and other publications of the branch, if any.
4. Contributions received on account of organising the Indian Dental Conference.
5. Bequests received by legacies from persons who desire to benefit the Association.
6. Such other sources as may be authorised by the Branch Executive Committee.
7. Surplus from conferences, if any.
8. Surplus from fees CDE Programme, if any.
9. All funds shall be handled by Treasure of Local Branch only.
   
4. Reserve Fund:
There shall be a reserve fund of the Association. The reserve fund shall be 50% of the net surplus income of the first year of the branch concerned. In addition, 25% of the net surplus should be credited to this fund every year. This applies to H/O Executive Committee in case of branches in which ¾ of the members present vote in favour of the resolution of withdrawal.

Head of Account:

All accounts/ financial matters of H/O shall be handled only by IDA Head Office. All receipts pertaining to CDE, CDH, Journal and any other activity shall be received by IDA Head Office Treasurer and remitted in respective heads. No other office bearer shall operate independent accounts in a bank. The Hon. Treasurer shall maintain various heads of accounts of income and expenditure. All income shall be payable to Treasurer IDA Head Office and it shall be credited into respective Head of Accounts. Similarly on expenditure side, Hon. Treasurer shall debit the expenses on the respective head of account and issue Demand Draft on the advice of Chairman CDH/CDE, & Journal Editor and other convenors if any and debt it in the Head of Account. In case of Head Office, Hon. Treasurer shall operate the accounts jointly with Hon. Secretary General. In case of State & Local Branches all funds shall be handled by respective treasurer of Branches, jointly with Hon. Secretary of the Branch.


2. Expenditure:
The Central Council incase of H.O/ Executive Committee in case of branches shall, out of the funds of the Association/ branch, debit all ordinary expenses and shall pay salaries, wages and such other charges as may be necessary for carrying out the work of the Association. It shall, further provide for the issue of the journal of the Association and such other publications as may be authorised and shall be empowered to spend money on scientific investigations, conferences, prises, scholarships and such other purposes as it may consider advisable in furtherance of the objects of the Association.

3. Accounts:
The Annual Statement of audited accounts and Balance Sheet, for the period starting from 1st April & ending 31st March of every year, after auditing, shall be submitted to the Central Council, In case of H/O, E.C. In case of Branches circulated to members and placed in Annual General Body Meeting by the Treasurer and Honorary Secretary General/ Hon. Secretary as the case may be. However the Income and Expenditure statement shall be presented for the Association year 1st November to 31st October of Head Office, Journal Office, C.D.H. Office and C.D.E.Office in the Central Council in case of H/O; In case of State/ Local Branches to the respective Executive Committee. I.D.A./ Head Office Conference Accounts shall be audited by H/O auditor & presented Separately to C.C. for approval. Similarly State/ Local Branch Conference Accounts shall be audited by approved State/ Local Branch auditor & approved by respective Executive Committee.

1. A Charted Accountant shall be appointed as auditor at the annual general body meeting of the Association every year for auditing the accounts of H.O. Similarly an auditor shall be appointed at AGM of State Branch & Local Branch for auditing the accounts of respective branches.
2. Duties of the auditor:
1. Shall audit the accounts at the end of the year, and certify to their correctness.
2. Shall give suggestions for the proper keeping of accounts as required.