Audit Reports

05 May 2015

Compliance

Report No. 4 of 2015 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report has 178 audit observations on Service Tax, having financial implication of RS 772.08 crore. The Ministry/department had, till December 2014, accepted audit observations involving revenue of RS 477.22 crore and reported recovery of RS...

Sector:

Taxes and Duties

Chapter 1 - Introduction

_{(PDF 0.31 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Chapter I Department of Revenue - Service Tax 1.1 Resources of the Union Government The Government of India's resources include all revenues received by the Union Government, all loans raised by...

Chapter 2 - Service Tax liability in Insurance Sector

_{(PDF 0.2 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Chapter II Service Tax liability in Insurance sector 2.1 Introduction General Insurance Service was one of the three services first covered under the Service Tax net in 1994. Life Insurance...

Chapter 7 - Effectiveness of internal Controls

_{(PDF 0.18 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Chapter VII Effectiveness of internal controls 7.1 Introduction Internal control is an integral process that is effected by an entity's management and personnel and is designed to address risks...

Glossary

_{(PDF 0.06 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Glossary ACES Automation of Central Excise and Service Tax BE Budget Estimate Board Central Board of Excise & Customs (CBEC) CAAT Computer Aided Audit Technique CBDT Central Board of Direct Taxes...

Chapter 4 - Service Tax liability on Mandap Keeper’s Services

_{(PDF 0.15 MB)}

Report No. 4 of 2015 (Indirect Taxes - Service Tax) Chapter IV Service Tax liability on Mandap Keeper's services 4.1 Introduction Mandap keeper's services came under the Service Tax net with effect from 1 July 1997 through notification No....

Chapter 5 - Scrutiny of Service Tax Returns

_{(PDF 0.13 MB)}

Report No. 4 of 2015 (Indirect Taxes -Service Tax) Chapter V Scrutiny of Service Tax returns 5.1 Introduction CBEC introduced self-assessment in respect of Service Tax in 2001. With the introduction of self-assessment, the department also provided...

Chapter 3 - Service Tax liability in Port Sector

_{(PDF 0.13 MB)}

Report No. 4 of 2015 (Indirect Taxes -Service Tax) Chapter III Service Tax liability in Port sector 3.1 Introduction Service Tax on 'Port Services' provided by the major ports and their authorised persons was introduced with effect from 16 July 2001 ...

Appendices

_{(PDF 0.11 MB)}

APPENDICES Report No. 4 of 2015 (Indirect Taxes - Service Tax) Appendix I Organisational Chart of Central Board of Excise and Customs Chairperson CBEC r Member Member . (CentralI Member (Legal Member (Personnel Member (Customs) Excise & (^et)...

Download Full Report _{(PDF 0.85 MB)}

20 March 2015

Compliance

Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

The Comptroller and Auditor General of India conducts the audit of Receipts from Direct Taxes of the Union Government under section 16 of the Comptroller and Auditor General of India's (Duties, Powers and Conditions of Service) Act, 1971. This...

Sector:

Taxes and Duties

Appendices

_{(PDF 0.37 MB)}

Report No. 3 of 2015 (Direct Taxes) Appendix -1 (Reference: paragraph 1.2.2) Details of Direct Taxes Administration (? in crore) 1. Collection47 2009-10 2010-11 2011-12 2012-13 2013-14 i) Corporate Tax 2,44,725 2,98,688 3,22,816 3,56,326 3,94,678...

Functioning of Income Tax Settlement Commission and Implementation of its orders by ITD

_{(PDF 0.16 MB)}

Report No. 3 of 2015 (Direct Taxes) Chapter V - Functioning of Income Tax Settlement Commission and Implementation of its orders by ITD 5.1 Introduction The Government of India set up an Income Tax Settlement Commission32 (the Commission) on 01...

Download Full Report _{(PDF 0.93 MB)}

05 May 2015

Compliance

Report No. 2 of 2015 - Compliance Audit on General Purpose Financial Reports of Central Public Sector Enterprises of Union Government, Commercial

As on 31 March 2014, there were 544 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India. These included 377 government companies, 161 deemed government companies and six...

Sector:

Finance

Chapter 1 - Financial Performance of Central Public Sector Enterprices

_{(PDF 0.59 MB)}

CHAPTER 1 Financial Performance of Central Public Sector Enterprises 1.1 Introduction This Report presents the financial performance of government companies, statutory corporations and deemed government companies. The term Central Government Public ...

Chapter 3 - Corporate Governance

_{(PDF 0.17 MB)}

Report No. 2 of 2015 CHAPTER 3 Corporate Governance 3.1 Corporate Governance Corporate Governance is a system of structuring, operating and controlling an organisation with a view to achieving long term strategic goals to satisfy the stakeholder...

Executive Summary

_{(PDF 0.13 MB)}

Executive Summary I. Financial performance of Central Public Sector Enterprises As on 31 March 2014, there were 544 Central Government Public Sector Enterprises (CPSEs) under the audit jurisdiction of the Comptroller and Auditor General of India....

Chapter 6 - Corporate Social Responsibility

_{(PDF 0.65 MB)}

CHAPTER 6 Corporate Social Responsibility 6.1 Introduction Corporate Social Responsibility (CSR) is a company's commitment to operate in an economically, socially and environmentally sustainable manner, while recognising the interest of its...

Chapter 5 - Compliance with DPE Guidelines

_{(PDF 0.16 MB)}

CHAPTER 5 Compliance with DPE Guideline 5.1 Introduction The Bureau of Public Enterprises (BPE) was set up in 1965 to provide policy and overall guidance to the Central Public Sector Enterprises (CPSEs) and act as a centralized coordinating unit...

Download Full Report _{(PDF 2.02 MB)}

07 May 2010

Performance

Report No. 7 of 2009 - Performance Audit of Income Tax Refunds

A taxpayer becomes eligible for a refund if the tax paid by him was higher than the tax due in the year. The refund process gets initiated with the claim contained in the annual tax returns submitted by the taxpayer, which is then examined by the...

Sector:

Taxes and Duties

Chapter 3 - Refunds Process and Internal Controls

_{(PDF 0.23 MB)}

Report No. 7 of2009-10 (Performance Audit) CHAPTER 3 Refunds Process and Internal Controls The refund process starts with the submission of claim by the assessee in annual income tax returns. The AO determines the refund amount and dispatches the...

Summary of Recommendations

_{(PDF 0.05 MB)}

Summary of Recommendations On incidence of refunds in company cases (Paragraph 2.4) • We recommend that the Ministry conducts an analysis of high value refunds to identify pockets of high incidence. On increasing pendency of refund claims...

Glossary

_{(PDF 0.08 MB)}

Report No. 7 of2009-10 (Performance Audit) Glossaiy of terms 3i "Assessing Officer" (AO) means the Income-Tax Officer or Assistant Commissioner of Income-Tax or Deputy Commissioner of Income-Tax or Joint Commissioner of Income-Tax or Additional...

Download Full Report _{(PDF 0.7 MB)}

13 August 2013

Financial

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2011-12. It also contains an analysis of the Appropriation...

Sector:

Finance

Chapter 2 - Comments on Accounts

_{(PDF 13.24 MB)}

/-\ Chapter 2 V_y Comments on Accounts Comments relating to significant deficiencies in the presentation (accuracy, completeness and transparency) of the union accounts are given in the succeeding paragraphs. The comments arising from Appropriation...

Chapter 3 - Appropriation Accounts-2011-12

_{(PDF 17.86 MB)}

f-\ Chapter 4 V_/ Appropriation Accounts: Comments on Accounts 4.1 Incorrect authorisation obtained from Parliament for expenditure in Grant No. 25 - Defence Ordnance Factories Article 114 of the Constitution of India states that a hill will be...

Index

_{(PDF 2.17 MB)}

W«lAa Report of the Comptroller and Auditor General of India for the year 2011-12 Union Government Accounts of the Union Government No. 1 of 2013 (Financial Audit) /-\ Contents V._ Chapter No./ Subject Page Para No. Preface ix Highlights xi 1. An...

Annexures

_{(PDF 29.91 MB)}

Report of the CAG on Union Government Accounts 2011-12 Annex I-A (Refers to Paragraph 1.3.7) Grant-wise Analysis of Components of Plan Expenditure* (? in crore) Object head code 31 35 36 33 53 54 55 Grand Grants-in-aid Grants for Grants-in- Major...

Chapter 5 - Review of Selected Grants

_{(PDF 5.47 MB)}

/-\ Chapter 6 V_/ Grants-in-Aid: An Analysis 6.1 Introduction The shifting paradigm of public administration has entailed delivery of public good through new and ever evolving methods. Grants in aid have come to stay as a significant type of...

Chapter 6 - Grants-IN-AID: An Analysis

_{(PDF 5.47 MB)}

/-\\ Chapter 6 V_/ Grants-in-Aid: An Analysis 6.1 Introduction The shifting paradigm of public administration has entailed delivery of public good through new and ever evolving methods. Grants in aid have come to stay as a significant type of...

Chapter 4 - Appropriation Accounts : Comments on Accounts

_{(PDF 10.5 MB)}

( \ Chapter 5 V_/ REVIEW OF SELECTED GRANTS This chapter contains detailed analysis of the Appropriation Accounts of selected grants covering a period of three years from 2009-10 to 2011-12. The analysis encompasses comments on unspent provision,...

Download Full Report _{(PDF 195.45 MB)}

18 December 2009

Performance

Report No. 8 of 2009 - Performace Audit of National Rural Health Mission of Union Government, Ministry of Health & Family Welfare

The National Rural Health Mission (NRHM) was launched in April 2005 to provide accessible, affordable, accountable, effective and reliable healthcare facilities in the rural areas of the entire country especially to poor and vulnerable sections of...

Sector:

Education, Health & Family Welfare

Chapter 9 - Achievements in Healthcare

_{(PDF 0.38 MB)}

Report No. 8 of2009-10 CHAPTER-9: ACHIEVEMENTS IN HEALTHCARE 9.1 Performance indicators The NRHM prescribed national targets for reducing infant mortality rate (IMR), maternal mortality rate (MMR), total fertility rate (TFR) and morbidity and...

Download Full Report _{(PDF 3.42 MB)}

06 August 2010

Performance

Report No. 15 of 2009 - Performance Audit Natural or cultured pearls,precious stones,precious metal,coins Union Government, Department of Indirect Taxes-Customs

We conducted a performance audit on the levy of customs duty on 'natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin (chapter 71 of Customs...

Sector:

Taxes and Duties

Glossary

_{(PDF 0.7 MB)}

Report No. 15 of2009-10 (Indirect Taxes - Customs) Glossary of Terms and Abbreviations Expanded form Abbreviated form Air Cargo Complex ACC Annual Performance Report APR Bank Realisation Certificate BRC Bill of Entry BE Central Board of Excise and...

Chapter 3 - Obligations of exporters for availing benefits of promotional measures

_{(PDF 0.81 MB)}

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER III OBLIGATION OF EXPORTERS AVAILING OF BENEFITS OF ROMOTIONAL MEASURES 3.1 In this and the subsequent chapters we have discussed compliance issues and their impact i.e. cases of...

Chapter 4 - Implementation of the export promotion schemes

_{(PDF 0.76 MB)}

Report No. 15 of2009-10 (Indirect Taxes - Customs) CHAPTER IV IMPLEMENTATION OF THE EXPORT PR MOTION SCHEMES Since the Government is foregoing substantial amounts of duty under the export promotion schemes, it has to ensure that various conditions...

Chapter 5 - Use of brand name

_{(PDF 0.76 MB)}

Report No. 15 of2009-10 (Indirect Taxes - Customs) Chapter note no. 13 of chapter 71 of the CET provides that the process of affixing or embossing trade name or brand name on articles of jewellery shall amount to ‘manufacture’ under heading...

Download Full Report _{(PDF 0.55 MB)}

18 December 2009

Performance

Report No. 6 of 2009 - Performace Audit of Land and Development Office of Union Government, Ministry of Urban Development

The Land and Development Office (L&DO), which is an attached office of the Ministry of Urban Development (Ministry), is responsible for the administration of the properties of the Government of India (Gol) in Delhi. The L&DO reportedly...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 5 - Lease Administration, Inspection and Survey

_{(PDF 1.78 MB)}

Report No. 6 of2009-10 CHAPTER 5. LEASE ADMINISTRATION, INSPECTION AND SURVEY 5.1 Lease Administration 5.1.1 Volume of Lease Transactions The volume of lease transactions handled during 2004 to 2008, as per the Performance Budgets/ Statement of...

Chapter 6 - Inadequate Documentation and Computerization of Records

_{(PDF 1.05 MB)}

Report No. 6 of2009-10 CHAPTER 6. INADEQUATE DOCUMENTATION AND COMPUTERISATION OF RECORDS 6.1 Maintenance of records The Compendium of Information, issued by the L&DO in October 2005, under Section 4 of the Right to Information Act, 2005, specifies ...

Chapter 7 - Allotment and Land Management

_{(PDF 0.93 MB)}

Report No. 6 of2009-10 7.1.1 Allotments upto September 2004 The Ministry had set up a one man Committee of Inquiry (Yogesh Chandra Committee) in September 2004 to examine cases of allotment by L&DO between 1998-99 and September 2004 to social,...

Download Full Report _{(PDF 2.59 MB)}

13 August 2010

Performance

Report No. 20 of 2009-10 - Performance Audit of The Appeal Process-Union Government-Direct Taxes

An aggrieved tax payer has the right to dispute a tax demand with the Income Tax Department through the Commissioner of Income Tax (Appeals). Second appeal against the orders of CIT (A) lies in the Income Tax Appellate Tribunal (ITAT) which...

Sector:

Taxes and Duties

Escalation of disputes

_{(PDF 0.84 MB)}

CHAPTER 3 ESCALATION OF DISPUTES Satisfaction index The “appealititis” syndrome Inaction on appeals with merit Disputes with Public sector Undertakings Internal audit Recommendations Report No. 20 of2009-10 (Performance Audit) Chapter 3...

Download Full Report _{(PDF 0.76 MB)}

09 March 2010

Performance

Report No. 3 of 2009 - Performace Audit of Functioning of Major Port Trust in India of Union Government, Ministry of Shipping

There are 11 major ports in India governed by the Major Port Trusts Act, 1963, which serve as the primary conduit for India's international trade, by handling three-fourths of the nation's maritime cargo. These ports function as autonomous bodies...

Sector:

Transport & Infrastructure

Chapter 6 - Schemes undertaken

_{(PDF 1.26 MB)}

Report No. 3 of2009-10 6 Schemes undertaken 6.1 National Maritime Development Programme Government of India had formulated the National Maritime Development Programme (NMDP) in 2006 to facilitate enhanced private investment, improve service quality ...

Download Full Report _{(PDF 7.09 MB)}

Filter