Audit Reports

03 August 2010

Performance

Report No. 3 of 2010 - Performance Audit of National Library, Union Government, Ministry of Culture

The National Library of India aims at preserving the cultural heritage of India through acquisition and conservation of all significant material produced and printed in India also foreign material required by the country. The library also renders...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 3 - Payment of Claims under Transport Subsidy Scheme (Ministry of Commerce and Industry)

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Report No. 3 of 2010-11 ?-\ CHAPTER III: MINISTRY OF COMMERCE & INDUSTRY k_/ Payment of Claims under Transport Subsidy Scheme Transport Subsidy Scheme The Government of India introduced the Transport Subsidy Scheme in 1971, with a view to promoting ...

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23 August 2011

Performance

Report No. 10 of 2011 - Performance Audit on Role of Tea Board in Tea Development in India

Tea Board of India was established in 1954 under section 4 of the Tea Act, 1953 as a statutory body under the Ministry of Commerce and Industry (MOC&I). The functions of Tea Board can be grouped into regulatory, developmental, research,...

Sector:

Industry and Commerce

Chapter 3 - Regulatory Activities

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Report No. 10 of 2011-12 Chapter 3 Regulatory Activities Objective 1: Whether Tea Board performed its regulatory role effectively 3.1 One of the primary functions of the Tea Board is to regulate the activities of the various stakeholders in the...

Chapter – 11 Conclusion

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Report No. 10 of 2011-12 Chapter 11 Conclusion Tea Board of India was set up in 1954. Yet, even after five decades of its existence, more than 80 per cent small growers in India continue to be outside the ambit of Tea Board's regulations. We found...

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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)

We conducted a performance audit on working of Commissionerates. Divisions and Ranges. Our sample comprised 46 commissionerates, 95 divisions and 204 ranges. We evaluated whether the measures to broaden the sen ice tax base, the monitoring mechanism ...

Sector:

Taxes and Duties

Chapter 4 - Scrutiny of returns

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Report No. 25 of 2011-12 (Indirect Taxes - Central Excise and Service Tax) 4.1 Introduction The CBEC introduced self assessment in respect of central excise in 1996 and in respect of service tax in 2001. With the introduction of self assessment,...

Chapter 3 - Registration

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Report No. 25 of 2011-12 (Indirect Taxes --- Central Excise and Service Tax) 3.1 Introduction Section 6 of the Central Excise Act, 1944, read with Rule 9 of the Central Excise Rules, 2002 prov ides that any person who is engaged in manufacture or...

Chapter 5 - Effectiveness of the internal audit process

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Report No. 25 of 2011-12 (Indirect Taxes --- Central Excise and Service Tax) CHAPTER V - EFFECTIVENESS OF THE INTERNAL AUDIT PROCESS 5.1 Introduction Internal audit is one of the main compliance verification mechanism in the department, which...

Glossary of terms and abbreviations

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Report No. 25 of 2011-12 (Indirect Taxes - Central Excise and Service Tax) Glossary of terms and abbreviations Abbreviated form Expanded form AC Assistant Commissioner ACES Automation of Central Excise and Service Tax ADC Additional Commissioner...

Chapter 6 - Show cause notices and call book cases

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Report No. 25 of 2011-12 (Indirect Taxes - Central Excise and Service Tax) CHAPTER VI - SHOW CAUSE NOTICES AND CALL BOOK CASES 6.1 Introduction Section 11A of Central Excise Act, 1944 for Central Excise and Section 73 of the Finance Act, 1994 for...

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23 August 2011

Performance

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

Incidents of sabotage on the Indian Railways (IR) have increased in frequency and intensity in the last five years. This along with frequent disruptions in rail traffic during agitations has seriously affected the public's faith in the Railway...

Sector:

Transport & Infrastructure

Chapter – 3 Protection of passengers and their belongings including strategy to control crime

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Security Management in Indian Railways Chapter 3 Protection of Passengers and their belongings including Strategy to Control Crime The most important aspect of any security strategy is to ensure the safety and security of its passengers. The...

Chapter – 4 Safety of Railway property viz. track, bridges as well as other fixed structure including office buildings, yards

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Security Management in Indian Railways Chapter 4 Safety of Railway property viz. track, bridges as well as other fixed structures including office buildings, yards, workshops and production units Indian Railways is the largest organisation in the...

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20 December 2011

Performance

Report No. 22 of 2011 - Performance Audit of Export Promotion Capital Goods Scheme Union Government, Department of -Indirect Taxes

We conducted a performance audit on the 'Export Promotion Capital Goods Scheme' (EPCG] to evaluate the adequacy of the provisions of Foreign Trade Policy, Customs Act and related instructions and to assess their proper implementation in issue of...

Sector:

Taxes and Duties

Chapter 3 - Fixation of Export Obligation

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Report No. 22 o/2011-12 (Indirect Taxes - Customs) Chapter 3 Fixation of export obligation The EPCG Scheme permits a licencee to import capital goods at a concessional duty rate who, in turn, has to fulfil an Export Obligation. The total export...

Chapter 2 - Verification of applications

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Report No. 22 of 2011-12 (Indirect Taxes - Customs) r-1 Chapter 2 Verification of applications l._j We scrutinized whether the RLAs were ensuring that the applications for grant of licences were submitted in a complete form and the declarations...

Chapter 1 – Introduction

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Report No. 22 of 2011-12 (Indirect Taxes - Customs) r Chapter 1 Introduction L. j 1.1 EPCG Scheme: The background The Export Promotion Capital Goods (EPCG) Scheme is one of the earliest export promotion schemes presently in operation. It was...

Chapter 5 - Import and installation of capital goods and progress report of export obligation fulfillment

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Report No. 22 of 2011-12 (Indirect Taxes - Customs) ... Chapter 5 Import and installation of capital goods and progress report on export obligation fulfilment After issue of EPCG authorisation, the licencee is required to submit the authorisation...

Chapter 4 - Licenses issued to ineligible applicants and defaulters

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Report No. 22 of 2011-12 (Indirect Taxes - Customs) * Chapter 4 Licences issued to ineligible applicants and defaulters We scrutinised whether the RLAs were exercising checks to ensure that licences are not issued to defaulters or to applicants not ...

Chapter 6 - Redemption of EPCG authorizations

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Report No. 22 of 2011-12 (Indirect Taxes - Customs) r ^ Chapter 6 Redemption ofEPCG authorisations L_J As per paragraph 5.13 of HBP Vol I, EPCG authorisation holder shall submit to the concerned RLA, an application in ANF5B (statement of Export for ...

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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, Service Tax Rules and related instructions in...

Sector:

Taxes and Duties

Section – 2 Customs

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r \ Section 2 - Customs V_) Report No. 15 of 2011-12 (Indirect Taxes - Service Tax and Customs) 2.1.1 Duty Drawback: A brief introduction Duty Drawback is a duty neutralization scheme designed to promote exports. It seeks to compensate all...

Section – 1 Service Tax

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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 brief description Financial services refer to services provided by the finance ...

Executive Summary

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Report No. 15 of 2011-12 (Indirect Taxes - Service Tax and Customs) SECTION 1 - SERVICE TAX This section contains a performance audit of Service Tax on ‘Banking and other Financial Services’. We conducted a performance audit to evaluate the...

Preface

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Report No. 15 of 2011-12 (Indirect Taxes - Service Tax and Customs) PREFACE This Report for the year ended March 2010 has been prepared for submission to the President of India under Article 151(1) of the Constitution of India. Audit of Revenue...

Glossary

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Report No. 15 of 2011-12 (Indirect Taxes - Service Tax and Customs) Glossary of terms and abbreviations Abbreviated form Expanded form ATM Automated teller machine BFN Banking and other financial services BSNL Bharat Sanchar Nigam Limited CBEC...

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05 August 2011

Performance

Report No. 7 of 2011 - Performance Audit on Role and Functioning of Indian Coast guard

India is a major maritime nation with vital economic and security interests linked to the seas. Establishment of the Indian Coast Guard as a new service in August 1978 was the result of an awareness in the Government of India for the...

Sector:

Defence and National Security

Chapter 1 – Indian Coast Guard – An Overview

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CHAPTER 1 Indian Coast Guard -An Overview 1.1 Introduction The Indian Coast Guard (ICG) is a maritime armed force operating under the Ministry of Defence. Formally constituted in August 1978 under the Coast Guard Act 1978, the ICG is mandated to...

Chapter 6 – Other Operational Roles

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CHAPTER 6 Other Operational Roles ICG is also, inter alia, responsible for maritime search and rescue, assistance in salvage, marine pollution control, protection/conservation of living and non¬ living resources in the EEZ and Continental Shelf....

Chapter 5 – Patrolling and Security Issues

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CHAPTER 5 Patrolling and Security Issues 5.1 Introduction The responsibilities of the Indian Coast Guard (ICG), when formed in 1978, were in line with the issues perceived to be relevant then. Its principal tasks were to protect the national...

Executive Summary

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Executive Summary Background India is a major maritime nation with vital economic and security interests linked to the seas. Establishment of the Indian Coast Guard as a new service in August 1978 was the result of an awareness in the Government of...

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23 August 2011

Performance

Report No. 12 of 2011-12 - Performance Audit of Business of Civil Construction

The construction industry has emerged as an important driver of India's economic growth - both in terms of its share of GDP and its contribution towards employment generation. A number of tax concessions are given to entities in this sector. An...

Sector:

Taxes and Duties

Chapter – 6 Omissions in assessments

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CHAPTER 6 OMISSION IN ASSESSMENTS • Mistakes in computation of business income • Mistakes in computation of capital gains • Mistakes in computation of income under MAT provision • Mistakes in computation, set off and carry forward of...

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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 Customs Compliance Report has been chapters comprisisng 139 paragraphs with revenue implication of Rs. 1832.41 crore., Of these, in respect of 84 paragraphs, involving money value of Rs. 39.67 crore, the department/Ministry had taken...

Sector:

Taxes and Duties

Chapter 2 - Duty Exemption/Remission Schemes

_{(PDF 0.24 MB)}

Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER II DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme...

Appendices

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APPENDICES GOVERNMENT OF INDIA Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Intelligence MOC&I PSUs/EPCs MOF Trade Finance Enforcement DOC DOR Sn . ... ? 1 ? > T3 Ombudsman Trade Policy T3 DGFT n> Division (TPD) / 3 Chairman Q. ...

Chapter 7 - Thematic Audit

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Chapter VII Thematic audit A. Disposal of seized and confiscated goods 7.1. Introduction Section 110 of the Customs Act, 1962 stipulates that an officer of Customs could seize any...

Annexures

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.29) (lakh SI Draft Field office Brief subject Amount Amount Amount Name of the No. Audit name objected Accepted recovered Commissionerate/DG...

Chapter 4 - Assessment of Customs Revenue

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER -IV ASSESSMENT OF CUSTOMS REVENUE W found from test check (June 2011 to March 2013) of records for the period April 2008 to February 2013, a few cases of incorrect...

Chapter 5 - Miss-Classification of Goods

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER V MIS-CLASSIFICATION OF GOODS During test check (July 2009 to August 2013) of records for the period February 2009 to March 2013, we noticed that assessing officers...

Chapter 3 - Incorrect Application of General Exemption Notifications

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) CHAPTER III INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or subject ...

Chapter 1 - Customs Revenue

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Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) Chapter I Department of Revenue -Customs Revenue 1.1 Resources of the Union Government The Government of India's resources include all revenues received by the Union Government, all ...

Glossary of terms and Abbreviations

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Report No.12 of 2014 - Union Government (Indirect taxes - Customs) Glossary of terms and abbreviations Expanded form Abbreviation Air Cargo Complex ACC Advance release order ARO Anti Dumping Duty ADD Aayaat Niryaat Form ANF Bank Guarantee BG Basic...

Executive Summary

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Report No. 12 of 2014 - Union Government (Indirect Taxes - Customs) EXECUTIVE SUMMARY The Customs Compliance Report has seven chapters comprising 139 paragraphs with revenue implication of 7 1832.41 crore. Of these, in respect of 84 paragraphs,...

Index

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Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government (Department of Revenue -Customs) (Compliance Audit) No.12 of 2014 Report No. 12 of 2014 - Union Government (Indirect Taxes - Customs) TABLE OF...

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10 May 2012

Performance

Report No. 30 of 2011 – Performance Audit of Revival of Sick Central Public Sector Enterprises

Industrial sickness has far-reaching consequences on the economy of the nation which generally results in substantial loss of revenue to the Government, loss of production and productivity, large-scale unemployment and industrial unrest, undermining ...

Sector:

Finance

Chapter – 6 Impact Assessment

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Chapter 6 Impact Assessment 6.1 Non-achievement of targets The revival schemes were sanctioned with the basic objective of making the sick CPESs turnaround in a time bound manner. Achievement of targets set out in the revival schemes is, therefore, ...

Chapter 3 – Legislative framework and its impact on revival of sick CPSEs

_{(PDF 1.33 MB)}

Chapter 3 Legislative framework and its impact on revival of sick CPSEs 3.1 Insolvency framework in India There is no single legislation in India providing for a systematic and cohesive system for rehabilitation and liquidation of enterprises...

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