State Emblem of India the polished capital is crowned by the Wheel of the Law (Dharma Chakra). In the emblem finally adopted, only three lions are visible, the fourth being hidden from view. The wheel appears in relief in the centre of the abacus, with a bull on the right and a galloping horse on the left, and outlines of Dharma Chakras on the extreme right and left. The bell-shaped lotus beneath the abacus has been omitted. Forming an integral part of the emblem is the motto inscribed below the abacus in Devanagari script: "Satyameva Jayate" सत्यमेव जयते (). This is a quote from
Institute of Chartered Accountants of India through a letter to give an emblem to the newly formed Institute of which he was an elected member from the Southern India. In reply to this request, Sri Aurobindo gave him the emblem with a Garuda, the mythical eagle in the centre and a quotation from the Upanishad:Ya Aeshu Suptaeshu Jagruti. The emblem along with the motto was placed at the first meeting of the Council of the Institute and was accepted amongst many other emblems placed by other members of the Council. Apart from its emblem, ICAI also has a separate logo for its members. As a part