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Audit Reports

Reports older than 2009

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Page 153 of 164, showing 10 records out of 1,639 total

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
(PDF 1.32 MB)

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
(PDF 3.21 MB)

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
(PDF 3.63 MB)

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...

Download Full Report (PDF 12.45 MB)
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
(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...

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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
(PDF 0.32 MB)

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...

Download Full Report (PDF 1.27 MB)
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)
(PDF 0.9 MB)

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
(PDF 0.19 MB)

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...

Download Full Report (PDF 1.38 MB)
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
(PDF 0.37 MB)

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
(PDF 0.35 MB)

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
(PDF 0.39 MB)

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
(PDF 0.45 MB)

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)
(PDF 9.26 MB)

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)
(PDF 9.28 MB)

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
(PDF 0.99 MB)

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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18 July 2014
Compliance
Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector:
Taxes and Duties
Appendices
(PDF 16.42 MB)

Report No. 10 of 2014 (Direct Taxes) Appendix 1 (Reference: paragraph 1.2.3) Details of Tax Administration (^ in crore) 1. Collection44 2008-09 2009-10 2010-11 2011-12 2012-13 i) Corporate Tax 2,13,395 2,44,725 2,98,688 3,22,816 3,56,326 ii) Income ...

Download Full Report (PDF 41.29 MB)
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 1 – Introduction
(PDF 0.06 MB)

Report No. 25 of 2011-12 (Indirect Taxes - Central Excise and Service Tax) 1.1 Introduction The levy, assessment and collection of central excise duties and service tax are administered by the Central Board of Excise & Customs (CBEC), which is a...

Chapter 2 - Broadening of tax base
(PDF 0.09 MB)

Report No. 25 of 2011-12 (Indirect Taxes - Central Excise and Service Tax) CHAPTER II - BROADENING OF TAX BASE 2.1 Introduction Broadening of tax base is necessary to ensure growth of revenue. With increasing reliance on voluntary compliance, it...

Glossary of terms and abbreviations
(PDF 0.02 MB)

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...

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