Audit Reports

06 August 2010

Performance

Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

We conducted a performance audit on levy of excise duty on pharmaceutical products (Chapter 30 of Central Excise Tariff Heading) to evaluate the adequacy of provisions of the Act, Rules and instructions in ensuring proper assessment, collection and...

Sector:

Taxes and Duties

Chapter 1 – Introduction

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 1.1 Pharmaceutical products - a brief description Voltaire, the great philosopher and writer, had said in the eighteenth century, ‘the art of medicine consists in amusing the patient...

Chapter 2 - Findings on rules, regulations, systems and internal controls

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) CHAPTER II FINDINGS ON RULES, .HONS SYSTEMS AND INTERNAL CONTROLS We have arranged the audit findings in this chapter under three sections. Section A contains findings related to...

Chapter 7 - Miscellaneous issues

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 7.1 Non levy of duty, interest and penalty 7.1.1 M/s Leemark Healthcare Rule 19 of the Central Excise Rules, Pvt. Ltd., in Ahmedabad II 2002, stipulates that excisable goods...

Glossary of Terms and Abbreviations

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) 'll.............. ii: Glossary of terms and abbreviations 1............. II Abbreviated form Expanded form AC Assistant Commissioner ACES Automation of Central Excise and Service Tax BAS...

Executive Summary

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise ) We conducted a performance audit on levy of excise duty on pharmaceutical products (Chapter 30 of Central Excise Tariff Heading) to evaluate the adequacy of provisions of the Act, Rules...

Chapter 4 - Exemptions

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Report No. 11 of 2010-11 (Indirect Taxes - Central Excise) Under section 5A(1) of the Central Excise Act, 1944, the Government is empowered to exempt goods, fully or partially, from the levy of excise duty subject to the conditions specified in the ...

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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 3 – Controls on assessments

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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...

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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 1 – Introduction

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CHAPTER 1 INTRODUCTION Why we chose the topic Objectives of the study Legal Provisions and procedures Scope of audit and methodology Acknowledgement Report No.18 of 2010-11 (Performance Audit) Introduction 1.1 Tax administration recognizes a...

Chapter 2 – Oversight on forex

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CHAPTER 2 OVERSIGHT ON FOREX A The process B Oversight and Reconciliation Reconciliation of imports Net Errors and Omissions in BoP Tax gap C Oversight: Risk analysis D Oversight: Risk mitigation Thin Capitalisation Liaison Offices Recommendations...

Chapter 3 - Controls on remittances

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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

Chapter 3 – Land use

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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...

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08 September 2011

Performance

Report No. 18 of 2011 – Performance Audit of Civil Aviation in India of Union Government, Ministry of Civil Aviation

Air India Limited (AIL) and Indian Airlines Ltd. (IAL) dominated the Indian aviation industry till the mid-1990's, when as part of the open sky policy, the Government of India (Gol) ended their monopoly in air transport services, and allowed private ...

Sector:

Transport & Infrastructure

Chapter 3 - Acquisition of Aircraft

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Performance Audit Report on Civil Aviation in India Chapter 3 Acquisition of Aircraft 3.1 Acquisition of aircraft by erstwhile Air India (AIL) 3.1.1 Overview On 30 December 2005, the erstwhile Air India Ltd. (AIL) signed purchase agreements with...

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06 September 2011

Performance

Report No. 17 of 2011-12 – Performance Audit of Autonomous Bodies of Union Government (Civil)

This Report contains results of performance audit of (i) Marine Products Export Development Authority (ii) Functioning of Assam University (iii) Jawaharlal Nehru University (iv) National Institute for the Orthopaedically Handicapped, Kolkata and (v) ...

Chapter II: Functioning of Assam University (Ministry of Human Resource Development)

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Report No. 17 of 2011-12 Chapter II: Functioning of Assam University (Ministry of Human Resource Development) v_______ Highlights > Infrastructure of the University remained underutilized to the extent of ? 14.30 crore due to unfilled seats to the...

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24 March 2011

Performance

Report No. 27 of 2010-11 – Performance Audit of Steel Authority of India Limited and Rashtriya Ispat Nigam Limited on Corporate Social Responsibility

Iron and Steel industry is the most polluting and resource intensive industry. As it consumes huge amount of natural resources like coal, iron ore, etc., as raw material, it has to be responsible towards environment protection and peripheral...

Sector:

Industry and Commerce

Chapter 4 - Environmental Responsibility of PA Report No. 27 of 2010-11

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Chapter Environmental 4 Responsibilities Environmental Legislative Framework The Ministry of Environment & Forests (MoEF) is the nodal agency in the administrative structure of the Central Government, for the planning, promotion, co-ordination and...

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13 August 2010

Performance

Report No. 14 of 2010 - Performance Audit of Canteen Stores Department Ministry of Defence

The present report contains the results of the performance audit of the Canteen Stores Department (CSD) under Ministry of Defence. The audit was conducted by the office of the Director General of Audit, Defence Services under the direction of the...

Sector:

Defence and National Security

Chapter 1 – Introduction

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PA Report on Canteen Stores Department Ministry of Defence Chapter I : Introduction 1.1 About CSD Canteen Stores Department (CSD) came into being as a Department under the Ministry of Defence injanuary 1948. Its objective is to provide the service...

Highlights

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PA Report on Canteen Stores Department Ministry of Defence Highlights The present report contains the results of the performance audit of the Canteen Stores Department (CSD) under Ministry of Defence. The audit was conducted by the office of the...

Chapter 3 – Financial Operations

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PA Report on Canteen Stores Department Ministry of Defence Chapter III : Financial Operations Audit Objective: To assess whether the financial operations of the CSD are carried out in accordance with the financial and accounting rules and...

Chapter 4 – Pricing and Quality of Goods

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PA Report on Canteen Stores Department Ministry of Defence Chapter IV : Pricing and Quality of Goods Audit Objective: To assess whether consumer goods are being provided to the service personnel at a price cheaper than the prevailing market rates;...

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10 December 2010

Performance

Report No. 20 of 2010 - Performance Audit of Civil on Autonomous Bodies

This Report contains results of performance audit of (i) Medical Council of India (ii) "Functioning of Council for Advancement of People's Action and Rural Technology" (iii)"Catalytic Development Programme" of Central Silk Board (iv) Role of...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 - Functioning of Council for advancement of people's action and Rural Technology (Ministry of Rural Development)

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Report ISo.2() of 2010-11 \ CHAPTER II : MINISTRY OF RURAL DEVELOPMENT V Functioning of Council for Advancement of People’s Action and Rural Technology Highlights 1. CAPART incurred ^259.49 crore in implementation of various schemes during the...

Chapter 5 - Functioning of Brahmputra Board Board (Ministry of Water Resources)

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Report No. 20 of 20/0-11 r “\ CHAPTER V : MINISTRY OFWATER RESOURCES v_ Functioning of Brahmaputra Board Highlights ? The Board could not complete the main activity of preparation of Master Plans. It could prepare and get approval for only 43...

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16 November 2010

Performance

Report No. 19 of 2010 - Performance Audit of Issue of Licences and Allocation of 2G Spectrum of Union Government, Ministry of Communications and Information Technology

In the last two decades the telecom sector witnessed rapid transformation with the National Telecom Policy-94 setting the stage for opening up of the sector. With changes in the sector, cellular mobile services outgrew the fixed line services. The...

Sector:

Information and Communication

Chapter 4 - Procedures Adopted in Issues of UAS Licences and Allotment of Spectrum

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Chapter 4 j. / Procedures Adopted in < 4 Issue of UAS Licences and 'N Allotment of Spectrum a Before detailing the audit findings relating to procedural aspects of issue of licences and allocation of spectrum various steps involved have been listed ...

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