MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 14 of 68, showing 10 records out of 671 total

16 March 2020
Compliance Performance
Bihar
Report No. 1 of 2019 - State Finances, Government of Bihar

Amount make available in form of assistance to Muslim abandoned 22.00 104 2250-00-800-0107- Maintenance, Security and growth of WAQF property 20.20 105 2250-00-800-0108- Grants to WAQF Board as revolving fund for development of WAQF property 76.00 106 7465-00-190-0101- Chief.........

Sector:
Finance
Appendices
(PDF 1.77 MB)

Amount make available in form of assistance to Muslim abandoned 22.00 104 2250-00-800-0107- Maintenance, Security and growth of WAQF property 20.20 105 2250-00-800-0108- Grants to WAQF Board as revolving fund for development of WAQF property 76.00 106 7465-00-190-0101- Chief.........

Download Full Report (PDF 7.34 MB)
16 March 2020
Compliance Performance
Bihar
Report No.2 of 2019 - Revenue Sector, Government of Bihar

It includes (a) instrument of gift of immovable property, (b) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, (c) non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or.........

Sector:
Taxes and Duties
Chapter 5 Stamp and Registration Fees
(PDF 0.81 MB)

It includes (a) instrument of gift of immovable property, (b) leases of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, (c) non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or.........

Download Full Report (PDF 5.74 MB)
04 March 2020
Compliance Performance
Maharashtra
Report No. 4 of 2019 - Revenue Sector, Government of Maharashtra

MVAT Rules, whil e determining the sale price of goods transferred under a constru ction contract, which the land/ interest in land, underlying the immovable pr operty is to be conveyed along with immovable property, the B&D is eligible for deduction of value of land from the total agreement.........

Sector:
Taxes and Duties
Chapter 3 Stamp Duty and Registration Fee
(PDF 0.12 MB)

Further, as per Art icle 5 (g-a) (i) of MS Act, if immovable property is given to a developer for deve lopment, construction, sale or transfer then stamp duty is leviable on con veyance 1 under Article 25 (b) of the said Act. Further, as per instruction 33 of Annual Statement of Rates (ASR).........

Chapter 2 Taxes On Sales, Trade, etc
(PDF 0.39 MB)

MVAT Rules, whil e determining the sale price of goods transferred under a constru ction contract, which the land/ interest in land, underlying the immovable pr operty is to be conveyed along with immovable property, the B&D is eligible for deduction of value of land from the total agreement.........

Download Full Report (PDF 1.53 MB)
27 February 2020
Compliance Performance
Punjab
Report No. 3 of 2019 - Revenue Sector, Government of Punjab

and JSR Ghanaur did not realise SD, S IC and RF of `  14.68 lakh on (a) Power of Attorney giving right to a person other than family member to sell immovable property and (b) on transfer of property by owner to other than specified family member. (Paragraph 4.6) JSR Majri did not levy SD and RF.........

Sector:
Taxes and Duties
Chapter 4 Stamp Duty
(PDF 0.19 MB)

-I and JSR Ghanaur did not realise SD , SIC and RF of ` 14.68 lakh on (a) Power of Attorney giving right to a person other than family member to sell immovable proper ty and (b) on transfer of property by owner to other than specified family member . a) Punjab Government amended (30 July 2013).........

Overview
(PDF 0.03 MB)

-I and JSR Ghanaur did n ot realise SD, SIC and RF of ` 14.68 lakh on (a) Power of Attorney giving right to a person other than family member to sell immovable property and (b) on transfer of property by owner to other than specified family member. (Paragraph 4.6) JSR Majri did not levy SD and RF.........

Download Full Report (PDF 2.24 MB)
27 February 2020
Compliance Performance
Punjab
Report No. 4 of 2019 - Social, General and Economic Sectors (Non-PSUs), Government of Punjab

During 2012-13, the bil l was returned by 50 “Premium” means the price paid or promised for the transfer of a right to enjoy immovable property. 51 Payable up to 10 November of 2008, 2009 and 2010. Chapter-III: Compliance Audit 89 the treasury due to non-holding of Drawing and Disbursing.........

Sector:
Taxes and Duties |
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit
(PDF 10.03 MB)

During 2012-13, the bil l was returned by 50 “Premium” means the price paid or promised for the transfer of a right to enjoy immovable property. 51 Payable up to 10 November of 2008, 2009 and 2010. Chapter-III: Compliance Audit 89 the treasury due to non-holding of Drawing and Disbursing.........

Download Full Report (PDF 12.32 MB)
12 February 2020
Compliance Performance
Kerala
Report No.3 of 2019 - Revenue Sector, Government of Kerala

This Audit Report features one Performance Audit and 17 Compliance Audit paragraphs involving revenue impact of Rs.938.56 crore. The Audit Report is divided into five chapters. Chapter I contains general information gathered about various...

Sector:
Taxes and Duties
Chapter 5 Other Tax Receipt
(PDF 0.84 MB)

The Registration Department (RD) renders specific services to the citizens such as registration of documents ( deeds relating to mov able and immovable properties such as Sale, Partition, Lease, Will etc.) , chitties, societies, firms, non -trading companies, marriage and issue of marriage.........

Chapter 1 General
(PDF 0.93 MB)

2 Both the head of accounts 0040 and 0006 are being operated by State Goods and Services Tax Department. 3 Taxes on immovable property other than agricultural land, Luxury tax and Entertainment tax . (` in crore) Sl. No. Head of revenue 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 Percentage of.........

Appendix
(PDF 2.45 MB)

of Accounts A to H 1 Book 1 - Register of non –testamentary documents, such as deeds relating to Sale, Partitions, Settlement etc., relating to immovable property . 2 Book 3 - Register of wills and Authorities to adopt . 3 Book 4 - Miscellaneous register such as deeds relating to Power of.........

Download Full Report (PDF 8.94 MB)
19 December 2019
Financial
Madhya Pradesh
Report No.1 of 2019 - State Finances, Government of Madhya Pradesh

as percentage of GSDP (in per cent ) 7.63 7.62 7.58 6.91 6.34 (Source: Finance Accounts of the respective years) * Other taxes include Taxes on Immovable Property o ther than Agricultural Land (` `` ` 644 crore), Other Taxes on Income and Expenditure ( ` ` ` ` 342 crore) and Duties on.........

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.1 of 2019 - State Finances, Government of Madhya Pradesh
(PDF 2.37 MB)

as percentage of GSDP (in per cent ) 7.63 7.62 7.58 6.91 6.34 (Source: Finance Accounts of the respective years) * Other taxes include Taxes on Immovable Property o ther than Agricultural Land (` `` ` 644 crore), Other Taxes on Income and Expenditure ( ` ` ` ` 342 crore) and Duties on.........

Appendices of Report No.1 of 2019 - State Finances, Government of Madhya Pradesh
(PDF 0.9 MB)

800-Other Receipts Percentage 1 0029 -Land Revenue 490.99 210.94 42.96 2 0030 -Stamps and Registration Fees 4,788.51 517.72 10.81 3 0035-Taxes on Immovable Property other than Agricultural Land 643.72 336.59 52.29 4 0039 -State Excise 8,245.01 4,343.45 52.68 5 0043 -Taxes and Duties on.........

Download Full Report (PDF 2.72 MB)
28 November 2019
Compliance Performance
Assam
Report No.3 of 2019 - Public Sector Undertakings, Government of Assam

Corporation Limited 6.3 Non-collection of service tax The Finance Act, 1994 (Act) enacted by the Governme nt of India (GoI) included the renting of immovable property services under the scope of Service Tax with effect from 1 June 2007. As per the provis ions of the Act, read with Service Tax.........

Sector:
Industry and Commerce
Chapter 4 Functioning of PSUs (Other than Power Sector)
(PDF 0.78 MB)

Functioning of PSUs (other than power sector) Introduction 4.1 The PSUs (other than power sector) comprised of 30 working PSUs and 16 non-working PSUs. The working PSUs registered a turnover of ` 739.18 crore as per their latest finalised accounts...

Chapter 6 Compliance Audit Observations relating to PSUs (Other than Power Sector)
(PDF 0.1 MB)

Corporation Limited 6.3 Non-collection of service tax The Finance Act, 1994 (Act) enacted by the Governme nt of India (GoI) included the renting of immovable property services under the scope of Service Tax with effect from 1 June 2007. As per the provis ions of the Act, read with Service Tax.........

Download Full Report (PDF 2.29 MB)
11 December 2019
Compliance Performance
Gujarat
Report no. 3 of 2019 - Revenue Sector, Government of Gujarat

This Report contains 22 paragraphs and one Performance Audit involving Rs 443.24 crore. Significant audit findings related to major state revenues are value added tax, stamp duty and registration fees, taxes on vehicles, etc. The total...

Sector:
Taxes and Duties
Chapter 4 Stamp Duty And Registration Fees
(PDF 0.27 MB)

From 1 August 2014, in case of partnership deed where share of capital is brought in by way of immovable property, the stamp duty is leviable at the ra te of 3.5 per cent for the market value of such immovable property. As per Registration Act, 1908, registration fees on partnership deed shall.........

Chapter 6 Performance Audit of “Mechanism in the State for Collection of Arrears of Revenue”
(PDF 0.59 MB)

Stamp Act , 19 58 which stipulates that sums remaining unpaid under the Act may be recovered by the Collector by distress sale of the movable/ immovable property of the person from whom the same are due. 6.6.1.1 Analysis of age wise pendency of arrears As per the inform ation received from.........

Chapter 1 General
(PDF 0.32 MB)

4 Taxes on Professions, Trades, Calling and Employment. 5 Other taxes include “Taxes on Immovable Property other than Agricultural land” . Chapter – I: General 3 The tax revenue has shown continuous increase during the last five years, maximum increase was in 2017 -18 (11.03 per cent )..........

Chapter 3 Land Revenue of Report no. 3 of 2019 - Revenue Sector, Government of Gujarat
(PDF 0.25 MB)

5 Annual Statement of Rates issued by the Government showing the rates for the purpose of determination of value of immovable properties and levy of stamp duty. 6 Gandhinagar, Kheda and Vadodara . Chapter – III: Land Revenue 47 Table 0 2: Short levy of premium price (Area in sqm and ` in.........

Download Full Report (PDF 90.03 MB)
10 December 2019
Compliance Performance
Uttarakhand
Report No. 2 of 2019 - Government of Uttarakhand

Page 80) Details of Air Pollutants, their sources and effects Pollutant Possible Sources Anthropogenic Effects Human / flora / fauna Environment & Property Sulphur dioxide (SO 2) SO 2 is the chemical compound produced by volcanoes and in various industrial processes and a re also a precursor to.........

Sector:
Taxes and Duties |
General Sector Ministries and Constitutional Bodies
Chapter 3 Social and Economic Sectors (Public Sector Undertakings)
(PDF 0.51 MB)

153 CHAPTER-III Social and Economic Sectors (Public Sector Undertakings) 3.1 Functioning of State Public Sector Undertakings 3.1.1 Introduction General 3.1.1.1 State Public Sector Undertakings (PSUs) consist of State Government Companies and...

Download Full Report (PDF 4.23 MB)