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Allotment of shares and prepration of account

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(Querist)
22 June 2013 The company is registered on 29.03.2012 with the fund of state govt amounting 5 crore.
the all 500000 shares of 100 each is subscribed in MOA.
The first installment of 60 lacs is received upto 31.03.2013
My query is what will be the paid up value of the company & from which period the income & expenditure accounts will be prepared.
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Rupesh Jain

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Rupesh Jain (Expert)
22 June 2013 YOU CAN PREPARE INCOME & EXPENDIURE FORYEAR ENDING 31.3.2013
BUT 60 LACS WHAT PURPOSE YOU RECEIVED
IF ITS FOR SUSBCRIBED SHARE AMOUNT IT WILL BE RECEIVED BY YOU WITH IN 30DAYS.
YOU CAN DEMAND THE MONEY FROM SUBSCRIBER.
AND IN B/S YOU CAN SHOW IT AS PARTLY PAID SHARES.
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