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The Indian National Congress adopted the Poorna Swaraj (complete independence) resolution on December 26, 1929, during the Lahore Session presided over by Jawaharlal Nehru. This session marked a pivotal moment when the Congress formally declared complete independence from British rule as its goal. The first Independence Day was subsequently celebrated on January 26, 1930, a date later chosen for India's Republic Day celebrations. During this historic session, the Tricolor flag was unfurled, and the decision to launch the Civil Disobedience Movement was taken, leading to the Dandi March in 1930.
Accruals are recorded in the books of accounts through:
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