TRAINING | महानिदेशक निदेशक लेखापरीक्षा ( केंद्रीय ), चण्‍डीगढ़

प्रशासन

Summary of Proposed In-House Training Courses for 2026-27

GENERAL COURSES

Administration-I

(13 to 15 April 2026)

Central Expenditure-I

(20 to 22 May 2026)

DAY	SESSION	TOPIC
Day I	I & II	Preparation and Certification of Finance and appropriation account.
Day I	III & IV	Certification /Financial Audit of Annual Accounts of Central Autonomous Bodies, Vetting of SARs, Special points to be seen at the time of audit, relevant instruction issued by Hqrs office, Manual of instruction for Audit of the Autonomous Bodies
Day II	I & II	Accounting Standards
Day II	III & IV	Functionalities and usage of CAG Connect portal
Day III	I & II	Special course on statistical sampling in Audit, Data analysis using specialized software viz. IDEA, Tableau, KNME
Day III	III & IV

Direct Taxes-I

(08 to 10 June 2026)

DAY	SESSION	TOPIC
Day I	I & II	Computation of income from Profit and gains of business and profession u/s 28-42.
Day I	III & IV	Income of other persons included in Assesses total income
Day II	I & II	TDS /TCS provision with Recent Amendments
Day II	III & IV	Provisions of Capital Gains and Exemptions
Day III	I & II	Income from House property u/s 22 to 27 along with relevant case laws
Day III	III & IV	Unexplained Income u/s 68 to 69D and taxation r.w.s. 115BBE

INDT-I

(06 to 08 July 2026)

DAY	SESSION	TOPIC
Day I	I & II	Policies for Export under GST
Day I	III & IV	Time and value of supply and input Tax Credit
Day II	I & II	Levy and collection of Tax and Tax Invoice, Credit and Debit notes
Day II	III & IV	Reverse charge Mechanism and General Discussion
Day III	I & II	Role of CAG Iin Audit under GST regime
Day III	III & IV	Return under GST. Place of supply under GST

Administration-II

(03 to 05 August 2026)

C.E. (Audit of Central Expenditure-II)

( 07 to 09 September 2026)

DAY	SESSION	TOPIC
Day I	I & II	CAG’s DPC Act, 1973
Day I	III & IV	Awareness about standards (ISSAIs) issues by INTOSAI (International Organization of Supreme Audit Institution)
Day II	I & II	Right to Information Act, 2005 , Handling of Complaint cases/RTIs
Day II	III & IV	Awareness about self-paced learning modules available on various platforms viz. Swayam, iGOT, SAI-Capacity building application.
Day III	I & II	Regulation of Audit and Accounts order 2020
Day III	III & IV	Audit Quality Management Framework

DT-II

( 5 to 7 October 2026)

DAY	SESSION	TOPIC
Day I	I & II	Penalties imposable u/s 271 & 272 of IT Act
Day I	III & IV	Related Terms and Reference used in Annual Accounts for Income Tax.
Day II	I & II	International Taxation and related Party Transaction
Day II	III & IV	Specified Transaction u/s 269 and their Compliance in Tax Audit Report
Day III	I & II	Set off and Carry forward of losses
Day III	III & IV	Computation and Taxation of deemed income u/s 56

INDT-II

( 16 to 18 November 2026)

DAY	SESSION	TOPIC
Day I	I & II	Assessment under GST. Levy and collection of Tax and input Tax credit provisions.
	III & IV
Day II	I & II	IGST Refund by Custom department and Refund and composition in GST
	III & IV
Day III	I & II	Discussion of audit finding under SSCA on works contract including source documents checked.
	III & IV	Discussion of audit finding under SSCA on Department oversight on GST payment and return Filing Phase -I, II, III

C.E. (Audit of Central Expenditure-III)

(7 to09 December 2026)

DAY	SESSION	TOPIC
Day I	I & II	Financial Audit of Autonomous Bodies. Special points to be seen at the time of audit.
Day I	III & IV	System Audit Manual of Supreme Audit Institution of India
Day II	I & II	Spl. course on Theme Audit
Day II	III & IV	Performance Auditing
Day III	I & II	Writing of Draft Paras
Day III	III & IV	Deficiencies in attempting DPs & collecting by field parties

DT-III

( 4to 6 January 2027)

DAY	SESSION	TOPIC
Day I	I & II	Provision of Taxation for various ITRs and impact after amendments.
Day I	III & IV	Exemptions and Deduction available to assessee under income from PGBP
Day II	I & II	Income Computation and Disclosure Standards (ICDS)
Day II	III & IV	Changes in Assessment Process in Income Tax Department due to faceless assessment.
Day III	I & II	Case studies/new judgements on Common topics of interests
Day III	III & IV	General Discussion

Administration-III

(08 to 10 February 2027)

Day I	I & II	Auditing Standards
Day I	III & IV	GeMs
Day II	I & II	e-Office
Day II	III & IV	Prevention of Sexual Harassment of women at workplace
Day III	I & II	Writing of DO/Noting
Day III	III & IV	Hindi Workshop

INDT –III

(01 to 03March 2027)

DAY	SESSION	TOPIC
Day I	I & II	Penalties and appeals under GST
	III & IV
Day II	I & II	Import and Export under Custom Act
	III & IV
Day III	I & II	Export promotion scheme under foreign Trade Policy.
	III & IV