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23 September 2020
Performance
Report No.14 of 2020 - Performance Audit on Search and Seizure Assessments in Income Tax Department, Union Government, Department of Revenue - Direct Taxes

Search and Seizure is a very powerful tool available to Income Tax Department to unearth any concealed income or valuables and to check the tendencies of tax evasion thereby mitigating the generation of black money.  The Income Tax Department...

Sector: Taxes and Duties
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23 September 2020
Compliance
Report No.11 of 2020 - Compliance Audit of Union Government, Department of Revenue – Direct Taxes

This Report primarily discuss compliance to the provisions of the Income Tax Act, 1961 and the associated rules, procedures, etc. as applied to all aspects related to the administration of direct taxes.  Direct taxes receipts of Union...

Sector: Taxes and Duties
Download Full Report (PDF 2.87 MB)
30 July 2019
Compliance
Report No.9 of 2019 - Compliance Audit of Union Government, Department of Revenue - Direct Taxes

This Report primarily discuss compliance to the provisions of the Income Tax Act, 1961 and the associated rules, procedures, directives, etc. as applied to all aspects related to the administration of direct taxes. Direct taxes receipts of Union...

Sector: Taxes and Duties
Download Full Report (PDF 1.86 MB)
08 July 2019
Performance
Report No.1 of 2019 - Performance Audit on Assessment of Assessees in Entertainment Sector, Union Government, Department of Revenue - Direct Taxes

Entertainment sector consists of different segments such as television, radio, music, event management, films, animation and visual effects, broadcasting, sports and amusement etc.  This sector has witnessed a strong growth in the last five...

Sector: Taxes and Duties
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12 February 2019
Performance
Report No.23 of 2018 - Performance Audit on Assessment of Assessees in Real Estate Sector, Union Government, Department of Revenue - Direct Taxes

Real estate can be segregated into three broad categories - i) Residential comprising developed land, residential houses and condominiums; ii) Commercial comprising office buildings, warehouses and retail store buildings and iii) Industrial...

Sector: Taxes and Duties
Download Full Report (PDF 1.81 MB)
19 December 2017
Compliance
Report No.40 of 2017 - Compliance Audit of Department of Revenue – Direct Taxes Union Government

This Report primarily discuss compliance to the provisions of the Income Tax Act, 1961 and the associated rules, procedures, directives, etc. as applied to all aspects related to the administration of direct taxes.  Direct tax receipts of the...

Sector: Taxes and Duties
Download Full Report (PDF 1.39 MB)
04 August 2017
Performance
Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies under special provisions of section 115JB Reports of Department of Revenue – Direct Taxes

The corporate assessees, irrespective of their income level are required compulsorily to file their income tax returns annually.  However, total number of corporate assessees filing returns with the ITD was much less as compared to the...

Sector: Taxes and Duties | Finance
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28 July 2017
Performance
Report No.27 of 2017 - Performance audit Union Government Assessment of Private Hospitals Reports of Department of Revenue - Direct Taxes

The performance audit covered the achievement of objectives behind the introduction of tax incentives specific to the healthcare sector and deriving an assurance that the existing systems and controls are adequate for compliance of provisions...

Sector: Taxes and Duties | Finance
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10 March 2017
Compliance
Report 2 of 2017 - Revenue Direct Taxes

The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2015-16 as well as those which came to notice in earlier years but could not be reported in the previous Audit Reports; instances...

Sector: Taxes and Duties
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10 March 2017
Compliance
Report 4 of 2017 - Revenue Direct Taxes

The Report contains significant results of the performance audit of Implementation of TDS/TCS Schemes of the Department of Revenue – Direct Taxes of the Union Government in 2012-13 to 2014-15. The instances mentioned in this Report are those,...

Sector: Taxes and Duties
Download Full Report (PDF 1.07 MB)
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