Bawana Industrial Area, Delhi
Accounting for Bawana's plot allottees and relocated units
Many businesses connected with Bawana have an unusual history: a plot paid for years ago under Delhi's relocation scheme, perhaps no building yet, and sometimes a factory still running elsewhere. Those facts belong in your books, and they rarely sort themselves out.
Which stage is your plot at?
Your position decides what your accounts should show. The questions are our general analysis, and depend on your entity and your papers, so Deepak Mittal reviews your own case with you.
| Where you are | Papers to keep together | Question to raise |
|---|---|---|
| Paid, possession pending | Allotment letter, payment receipts, letters from DSIIDC | How to show money paid for something not yet received |
| Possession taken, no lease deed | Possession letter, stamp duty and registration costs if any | What the plot is in the books before the deed is signed |
| Building under construction | Contractor bills, sanction and NOC papers, loan statements | Which costs join the asset, and how interest during construction is treated |
| Factory running here | Date first used, machinery bills, and registration updated | When depreciation starts, and on what value |
| Plot let out or used otherwise | Rent agreement, and what your allotment terms allow | How the income is taxed, and whether the use is allowed at all |
What reports say about the scheme
Allotments began in 1999 under DSIIDC. A Tribune report quoted the Lieutenant Governor's office as saying that 21,759 allotments had been made, most with the full cost deposited, while possession or lease deeds were pending in some cases. It also reported that the areas lacked basic infrastructure. In 2024, ThePrint reported a six-month extension for allottees in Narela, Bhorgarh and Bawana to deposit the balance cost and apply for a construction NOC.
These are dated, so check DSIIDC's current position on your plot before relying on them. If you are in Narela or Bhorgarh under the same scheme, the same questions apply.
Dates that are easy to lose
Over this many years, papers go missing and people change. Make one file holding these, and copy it for Deepak Mittal:
- Each payment to DSIIDC, with date and receipt
- Any extension, penalty or interest demanded
- Possession, lease deed and NOC dates
- Any change in the firm's name, partners or constitution since you applied
If you are running from two places
During a move, a business may have machinery, stock and staff at both the old and new sites. The books should say what is where.
- Add the new place of business to your GST registration before using it
- Record stock and machinery moved, with movement documents
- Keep shifting costs apart, and ask which are capital and which are expenses
- Note what happens to the old premises, and any rent or sale
Factory staff and compliance
Moving a unit can change who is on your payroll, and how far they travel. It also raises the question of registers and employee benefit duties at the new site. See payroll.
Pollution consents and factory rules are outside this page. Keep their fees and dates on file, and take specific advice. For a unit's stock and output, see accounting for manufacturers.
What we can say about this area
AccountOrbit takes enquiries by phone from anywhere in Delhi, including Bawana, but has no office there. We are not connected with DSIIDC, and cannot advise on your allotment. For anything about your plot's status, ask DSIIDC directly. What this page can help with is how the plot and the unit should appear in your accounts, so keep the paper file described above ready for the first call.
Sources checked, November 2026
- The Tribune on the relocation scheme (opens in a new tab) (undated in our copy), ThePrint, March 2024 (opens in a new tab) (press reports)
- Department of Industries, North Zone (opens in a new tab) (official list of the area)
Have a plot or unit in Bawana?
Tell us your plot's stage, whether the unit is running, and what records you have.
