Audit Reports

07 May 2010

Performance

Report No. 4 of 2010 - Performance Audit of Accelerated Irrigation Benefits Programme AIBP of Union Government, Ministry of Water Resources

Responding to a sudden decline during the VIII Plan in the rate of creation of additional Irrigation Potential (IP) and reduced allocation of funds by the States to the irrigation sector, Gol launched the Accelerated Irrigation Benefits...

Sector:

Agriculture and Rural Development

Chapter 4 – Project Completion

_{(PDF 4.33 MB)}

Project Completion 4.1 Share of AIBP in Irrigation Potential Out of the Ultimate Irrigation Potential (U1P) of the country of 139.9 million ha, AIBP projects (excluding non-AlBP components of such projects) accounted for 10.49 million ha (8 per...

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20 December 2011

Performance

Report No. 25 of 2011 - Performance Audit of Central Excise and Service Tax Union Government, Department of -Indirect Taxes (Working of Commissionerates, Divisions and Ranges)

Any assessee can register with the Department online, can file online returns, claims, permissions & intimations. The system tracks its status and the assessee gets online messages. Online applications for registration are processed by the divisions/ ranges and registration certificates..................

Sector:

Taxes and Duties

Chapter 4 - Scrutiny of returns

_{(PDF 0.18 MB)}

Ranges at Nagpur intimated that it had recovered the interest in two cases. After introduction of online filing, the cases of belated filing can be identified by ACES through a suitable MIS report, so that the ranges could take suitable action on these cases. 4.2.2.2 Non-filers In response to..................

Chapter 3 - Registration

_{(PDF 0.25 MB)}

Any assessee can register with the Department online, can file online returns, claims, permissions & intimations. The system tracks its status and the assessee gets online messages. Online applications for registration are processed by the divisions/ ranges and registration certificates..................

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23 August 2011

Performance

Report No. 14 of 2011 - Performance Audit on Security Management in Indian Railways Union Government, Railways

However, train escort was provided to only thirty-two per cent of the train services provided per day. A test check by audit revealed that a number of prestigious trains like the Mumbai Rajdhani etc. and even some trains passing through naxalite affected/dacoity prone areas were..................

Sector:

Transport & Infrastructure

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23 August 2011

Performance

Report No. 15 of 2011 - Performance Audit of Service Tax on Banking and other Financial Services and Duty Drawback Scheme Union Government, Department of -Indirect Taxes

This section contains a performance audit of Service Tax on 'Banking and other Financial Services'. We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994,..................

Sector:

Taxes and Duties

Section – 2 Customs

_{(PDF 5.86 MB)}

The rates are dependent on the specifics of actual duty incidence. Claims made under Section 75 are made by exporters online on the Indian Customs Electronic data interchange System (ICES). Drawback is also available on ‘Deemed Exports’9 in which goods do not leave the country and payment..................

Section – 1 Service Tax

_{(PDF 8.11 MB)}

Section 1 \ - Service Tax V_ _J Report No. 15 of 2011-12 (Indirect Taxes - Service Tax and Customs) CHAPTER 1.1 INTRODUCTION 1.1.1 Banking and other Financial Services- a..................

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01 August 2014

Compliance

Report No. 17 of 2014 - Union Government, Communications and IT Sector

and Customer Relation Management system is used for billing of various services based on call data records obtained from various exchanges using online system. The order for supply, engineering, installation, customization, training, commissioning and maintenance of the complete Convergent..................

Sector:

Information and Communication

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16 December 2011

Performance

Report No. 23 of 2011 - Performance Audit of Recovery of Arrears of Tax Demand

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same..................

Sector:

Taxes and Duties

Chapter 4 - Issues leading to arrears

_{(PDF 8.48 MB)}

Deficiency in data reconciliation in software modules of ITD 4.3 The online assessment of annual returns submitted by the taxpayer is aided by the module Assessment Information System (AST). The results of such assessments are also captured in another module, Individual Running Ledger..................

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01 August 2014

Compliance

Report No. 12 of 2014 - Compliance Audit on indirect Taxes Union Government, Department of Revenue Customs

the claims are processed manually. In respect of Kandla (PDA, Ahmedabad) online database does not reflect the correct picture. ..................

Sector:

Taxes and Duties

Chapter 6 - Managemen tof Narcotic substances (Department of Revenue)

_{(PDF 0.23 MB)}

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER VI Management of Narcotic substances (Department of Revenue) 6.1 Introduction The use of opium in the country could be..................

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18 July 2014

Compliance

Report No. 6 of 2014 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report contains 151 audit observations pertaining to Service Tax, having revenue implication totalling RS 265.75crore. The Ministry/department had, till February 2014, accepted 147 audit observations involving..................

Sector:

Taxes and Duties

Chapter 1 - Services Tax Administration

_{(PDF 12.91 MB)}

Report No. 6 of 2014 (Indirect Taxes- Service Tax) Chapter I Service Tax Administration Resources of the Union Government 1.1 The Government of India's resources include all..................

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22 August 2012

Performance

Report No. 9 of 2012 - Performance Audit on Activities of Atomic Energy Regulatory Board Union Government, Atomic Energy

ApplicationofRadiation (SARCAR ) RadiologicalSafetyDivision (RSD) SafetyAnalysisand DocumentationDivision(SADD) InformationandTechnical ServicesDivision(ITSD) SafetyResearchInstitute(SR I) Kalpakkam AdministrationDivision OperatingPlantsSafety Division(OPSD)..................

Sector:

Science and Technology

Executive Summary

_{(PDF 0.1 MB)}

AERB had not framed any rules to prescribe and fix the fees for recovery of the cost of services rendered for the regulatory and consenting process, as a result of which, it had to bear the cost of the consenting process. (Paragraph 4.2 & 4.3) Compliance Frequencies of regulatory inspections had..................

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19 December 2014

Compliance

Report No. 35 of 2014 - Union Government (Defence Services) Army, Ordnance Factories and Defence Public Sector Undertakings

the Scheme so as to ensure adequate response from all interested parties and there was no evidence to suggest that all the proposals received through online application were duly considered and properly evaluated to ensure fair competition and selection of best possible proposals. (Paragraph 7)..................

Sector:

Defence and National Security

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