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Page 112 of 123, showing 10 records out of 1,225 total

25 March 2011
Performance
Report No. 25 of 2010 - Performance Audit of Service Tax on Construction Services Union Government (Indirect Taxes – Service Tax)

We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in ensuring proper levy, assessment and collection of service tax on three construction services viz....

Sector:
Taxes and Duties

Report No. 25 of 2010-11 (Indirect Taxes - Service Tax) CHAPTER X LLBglli ag-5'j'Pig m M T, MISCELLANEOUS TOPICS I OF INTEREST 10.1 Non payment of service tax on CCS by sub contractor The Board’s Circular No.96/7/2007-ST dated 23 August 2007...

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05 August 2011
Performance
Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

and Engineering) Centre (UTTIPEC) 4.6.6 Multiple lines of command 5.4.1 Operational Plans of FAs 5.4.2 Other Planning Documents 6.2.1 Break Up of Budget Estimates 6.2.2 Quantum jump in budget estimates 6.2.3 Limited Scope of Original Budget Estimate (May 2003 Bid) 6.2.4 Other reasons for Cost/............

Sector:
Art, Culture and Sports
(PDF 2.69 MB)

Operational Budget of Approved 30.11.2005 896.04 15.03.2007 767.00 Organisation Committee of as Non-CWG-2010 plan Loan 16.06.2009 1857.89 05.11.2009 1620.00 3. Budget of OC for overlays of Plan Grant 28.07.2009 400.00 19.03.2010 687.00 CWG-2010 Scheme for preparation of Plan Grant 12.02.2008............

The reliability of the overlays requirements is also open to question, since there were huge variations in successive budget estimates between September 2009 and January 2010 and there was a substantial curtailment in the awarded quantities (in view of the available budget provision), which............

complexities of sports stadia involving the Design Unit; use of new imported structural Repair & Rehabilitation Unit; materials, necessitating latest state of the art technologies in structural Computer Centre Unit; and engineering as well as material science. Technology Application............

\_ 28.1 Planning and Budgeting for Bharat! (PB)/ Doordarshan (DD) and Press Section - H Media and Broadcasting Information Bureau (PIB) under the Ministry Other Services Services of Information and Broadcasting (MIB); and Planning and delivery of media and the India Trade Promotion Organisation............

(DSYS) Performance Audit Report on XIX Commonwealth Games (CWG-2010) | 473 Chapter 27 - Organisation of Commonwealth Youth Games - 2008, Pune 27.3 Budget and Funding bodies of Pune - Pune Municipal Pattern Corporation (PMC) and Pimpri Chinchwad Municipal Corporation (PCMC), as The funding for............

We found that SAI utilised only 30 per cent of the budget ofRs.678 crore allocated for the period2008-11. There were substantial delays in selection of core probables ranging from four to 17 months, with probables in cycling discipline being selected in July2009. There were also substantial............

The R.K. Khanna Tennis Complex, under the All India Tennis Association, was designated as the competition venue for tennis. An estimated budget ofRs. 65.65 crore was allocated by MYAS for upgradation of the seating capacity of the tennis court, conversion of grass courts with temporary............

490 crore were reiterated, OC's first budget (March 2006) to its while the annexed correspondence with the revalidated budget (July 2008) is reflected IOA indicated a figure of US$ 179.9 million below: Table 8.1 - Revenue Estimates and Realisation (Rs. in Crore) Note: # Figures in IOA bid............

OC 1 | I UJ 1- Q. Ceremonies < I 10 U The main ceremonial events of CWG-2010 were the Queen's Baton Relay (containing a O) 03 C U -= !E 03 message of Queen Elizabeth - II) which was to be carried through the Commonwealth w--- C 03 o CO c S>.t2 o...

CHAPTER Catering OC was responsible for providing catering services at the Games Village and venues for Section - C athletes and team officials, CGF/ CGA officials, VIPs, technical officials and media persons, Conduct of the volunteers, workforce,...

providing the integrated security system in The initia I budget for this work of Rs.11.22 Section - C all venues. We found that due to OC's crore was increased in June 2010 to Rs Conduct of the negligence, 492 persons, who did not 31.22 crore. Games-Organising receive security clearance, were............

(PDF 2.71 MB)

GLOSSARY AAI Airports Authority of India AC Bill Abstract Contingent Bill ACC Appointment Committee of Cabinet ADG Additional Director General AED Automatic External Defibrillator AFE Authorization for Expenditure AGM Annual General Meeting AIBA...

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28 November 2014
Compliance
Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

The matters arising out of compliance audit of the transactions incurred out of the Railway Budget by the Ministry of Railways and its field formations pertaining to the year 2012-13 are highlighted in this Compliance Audit Report. This Report presents audit findings of significant materiality............

Sector:
Transport & Infrastructure

In house utilization of scrap was also emphasized by Minister of Railways in his Budget Speech for 2004-05. 248 52 Kg Rails - type of rails, for which one metre weighs 52 Kg 249 SCR, NWR, WR,WCR, SCER, SR, NR,SWR,NCR, ECR, SER, NER and Metro Rail 250 CLW, DLW, RWF and DMW Chapter 5 Report No.26............

Chapter 4 Report No.26 of 2014 (Railways) Chapter 4 - Electrical - Signalling and Telecommunication units The Electrical department is responsible for safe train operations and maximizing the utilization of fixed and moving assets such as train...

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06 August 2010
Performance
Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

In the New Annual Suppl ement to FTP (2004-2009), duty free import of machinery, precious metals and gems was allowed. In the Union Budget for the year 2007-08, import duty on cut and polished diamonds was abolished, import duty on un-worked co rals and rough synthetic stones was reduced and............

Sector:
Taxes and Duties

Report No. 15 of2009-10 (Indirect Taxes - Customs) HAPTERII FINDINGS ON RULES, REGULATIONS AND SYSTEMS 2.1 In this chapter we have included audit findings and recommendations on system issues viz. inadequacies in the Acts/rules/notifications issued ...

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER IV IMPLEMENTATION OF THE EXPORT PR MOTION SCHEMES Since the Government is foregoing substantial amounts of duty under the export promotion schemes, it has to ensure that various conditions...

Report No. 15 of2009-10 (Indirect Taxes - Customs) Glossary of Terms and Abbreviations Expanded form Abbreviated form Air Cargo Complex ACC Annual Performance Report APR Bank Realisation Certificate BRC Bill of Entry BE Central Board of Excise and...

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22 March 2011
Performance
Report No. 21 of 2010 - Performance Audit on Activities of National Remote Sensing Center (Department of Space)

between June 2008 to May 2009 through test check of records relating to planning and launch of remote sensing satellites, various project files, budget files and other related records of the National Remote Sensing Centre. The results of our audit, recommendations and response of the............

Sector:
Science and Technology

Chapter 5 Aerial Remote Sensing Audit Objective 3: To assess effectiveness of airborne remote sensing and completion of projects on time. Aerial Remote Sensing 5.1 NRSCwasthe sole civilian providerofaerial remote sensing services inthe country....

DOS further replied in December 2009 that terms of payment were relaxed based on the users request due to their budget constraints. Reply of DOS has to be viewed in the background of the fact that these were user projects undertaken based on an MoU and not Government projects and users in............

(PDF 0.28 MB)

57 Expenditure against the budget approved by DOS for NRSC incurred on DOS funded programmes/ projects, administrative expenses, salaries etc. 58 Expenditure on application projects for various users being executed by N RSC. 59 Exclude? 5 crore received from DOS towards its pension fund. 60............

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25 March 2011
Performance
Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

India, producing more than 1,000 feature films per year, is the largest film producing country in the world. During the period 2005-2009, film production registered a growth of 5 per cent per annum. The film industry registered growth of 9.7 per...

Sector:
Taxes and Duties

CHAPTER 2 Oversight and linkages Role of the Ministry of Information and Broadcasting Linkages with advertising sector Coordination between Income Tax Department and State Revenue Departments Correlation of assessees' returns with information...

CHAPTER 3 Controls on assessments Failure of the concept of Film Circle Lack of coordination within the Department Mandatory information - Form 52A Absence of TDS provisions for film distribution rights Search & Seizure, Surveys Recommendations...

CHAPTER 4 360 degree analysis Lakshmi Desamuduru Chandhramukhi Thirupatchi Classmates Recommendation Report No. 36 of 2010-11 (Performance Audit) .f > Chapter 4 360 Degree Analysis The Department rarely used information given by an assessee during...

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10 December 2010
Performance
Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

Growing integration within the global economy has led to increased flow of capital, services and technology into the country. As an impetus to economic growth, the government has eased the restrictions on flow of foreign exchange transactions. The...

Sector:
Taxes and Duties

CHAPTER 3 CONTROLS ON REMITTANCES Collection and transfer of documents Controls in tax administration Correlation with authorized dealers Use of C & Us in regular assessments Electronic filing of undertakings Processing of TDS returns Streamlining...

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25 March 2011
Performance
Report No. 35 of 2010 - Performance Audit of Defence Estates Management

The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62 Cantonments located in various parts of the country. Outside these Cantonments,...

Sector:
Defence and National Security
(PDF 0.39 MB)

Performance Audit Report on Defence Estates Management Chapter III: Land Use 3.1 Discontinuance of land audit by DGDE The Ministry in December 1992 instructed the DGDE to conduct land audit with primary focus on the existing land use vis-a-vis land...

Performance Audit Report on Defence Estates Management Chapter I: Introduction 1.1 Background The Ministry of Defence (Ministry) is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. The lands are of different need ...

(PDF 0.21 MB)

Performance Audit Report on Defence Estates Managements Executive Summary The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62...

Performance Audit Report on Defence Estates Management Chapter II: Land Norms, Records and Ownership 2.1 Introduction Land being one of the most important and increasingly scarce assets, efficient land management by any Government agency would...

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16 December 2011
Performance
Report No. 21 of 2011 – Performance Audit of Water Pollution in India of Union Government, Ministry of Environment and Forest

21 of 2011-12 Water Pollution in India5 xNeed for the government to review the low levels of budgetary priority given to environment programmes in the country; xNeed to strengthen truly representative public participation in governmental programmes; xNeed to co-relate the reality that the............

Sector:
Environment and Sustainable Development

As maintenance of water resource schemes is under non-plan budget, it is generally being neglected. The institutional arrangements should be such that this vital aspect is given importance equal or even more than that of new constructions. Improvements in existing strategies, innovation............

21 of 2011-12 Chapter 7: Resources and Utilisation of funds Financial resources for control and prevention of water pollution comes from Government budgetary support and Water Cess collected under the provisions of the water (Prevention and Control of Pollution) Cess Act, 1977. The Central............

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22 March 2011
Performance
Report No. 32 of 2010 - Performance Audit of Indigenous Construction of Indian Naval Warships

A decade later, audit has re-visited this topic as the Indian Navy has invested on an average almost 55 per cent of its capital budget during the period 2005 - 2009 on the Naval Fleet. Audit sought to assess whether there have been improvements in the construction process and whether key issues............

Sector:
Defence and National Security

Chapter 5: Procurement 5.1 Procurement Procedure Defence Procurement Procedure prescribes a separate chapter on the indigenous Naval Ship Building Procedure as it was thought that Naval Shipbuilding, being a capital and technology intensive...

A decade later, audit has re-visited this topic as the Indian Navy has invested almost on an average about 55 per cent of its capital budget during the period 2005 - 2010 on augmenting its naval fleet, whether from indigenous sources or from abroad, across classes of ships. Audit sought to............

and Contract Management 3.1 Financial Considerations and CFA approval 3.1.1 Cost Estimates and Revision in Costs Ships require many years to plan, budget, design and build. The complexity of their weapons, equipment and systems implies that, in general, their construction period is longer than............

Chapter 4: Delivery Management 4.1 Nomination and readiness of Shipyards In view of the declining force levels of the Indian Navy, the Defence Acquisition Council (DAC), headed by the Raksha Mantri, in March 2003 considered the Navy’s 15-Year...

(PDF 0.24 MB)

Chapter 6: Conclusion The Navy’s force levels are on the decline. This has ironically come at a time when the responsibilities of the Navy are growing significantly and there is an urgent need to arrest the decline in its maritime capability. Due ...

(PDF 0.09 MB)

Glossary of Terms ASW Corvettes Anti Submarine Warfare Corvettes ATAS Advance Towed Array Sonar ATDS Anti Torpedo Defence System ATN Action Taken Note BAPL BrahMos Aero Space Private Limited BSD Bow Sonar Dome CAIO Combat Action Information...

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