Audit Reports

Report No. 16 of 2021 23 CHAPTER III: MINISTRY OF COMMERCE AND INDUSTRY T he Rubber Board 3.1 Functioning of The Rubber Board 3.1.1 Constitution of Rubber Board and its objective s The Rubber Board (Board) at Kottayam, Kerala, was constituted (April ...

1 Report No.10 of 2021 (Performance Audit) 1 CHAPTER I Overview of Advance Authorisation Scheme 1. Introduction The Advance Licensing Scheme also known as ‘Duty Entitlement Exemption Certificate (DEEC)’ was introduced in the Foreign Trade Policy ...

13 Report No.10 of 2021 (Performance Audit) 13 CHAPTER II Issuance of Advance Authorisations DGFT , in pursuit of its objectives of better trade facilitation and paperless processing as envisaged in FTP 2015 -20, introduced system driven receip t of ...

Report No. 12 of 2021 73 Disinvestment Process CHAPTER II I 3.1 Disinvestment Policy of Government of India The Department of Disinvestment was set up as a separate Department on 10 December 1999 and was later renamed as Ministry of Disinvestment...

Report No. 12 of 2021 96 Corporate Social Responsibility CHAPTER IV 4.1 Introduction The primary objective of Corporate Social Responsibility (CSR) is to promote responsible and sustainable business philosophy at a broad level and to encourage...

Report No. 9 of 2021 Ground Water Management and Regulation iii Executive Summary Introduction and background Ground water is the water which exists below the su rface in the zone of saturation and can be extracted through wells or any other mea ns...

Report No. 9 of 2021 Ground Water Management and Regulation 31 Ground Water Regulation 3.1 Introduction Although Water is a State subject, the regulation of ground water abstraction is being done at both Central and State levels. At the central...

Report No. 9 of 2021 Ground Water Management and Regulation 65 Implementation of schemes on Ground Water Management and Regulation 4.1 Introduction According to the National Water Policy (2012), there is a need to evolve a National Framework Law as...

Report No. 8 of 2021 (Direct Taxes) 1 Chapter I: Direct Taxes Administration This chapter gives an overview of the direct taxes administration, revenue trends in direct taxes collection and tax administr ation process in the Income Tax Department...

Report No. 8 of 2021 (Direct Taxes) 27 Chapter III: Corporation Tax 3.1 Introduction 3.1.1 This chapter discusses 356 high value corporate cas es (refer para 2.3) involving 368 assessments and total tax impact of ` 12,476.53 crore 48 which were...

CHAPTER–2 FINANCES OF THE STATE 15 Chapter 2: Finances of the State 2.1 Major Changes in Key Fiscal Aggregates Changes in key fiscal aggregates in 2019-20 compared to 2018-19 Revenue Receipts
Revenue receipts of the State increased by 2.99 per...

EXECUTIVE SUMMARY ix Executive Summary Background This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2019- 20 vis-à-vis the Budget Estimates, the targets set under the...

CHAPTER–1 OVERVIEW 1 Chapter 1: Overview 1.1 Profile of the State Haryana is located near the National Capital. Out of 22 districts of Haryana, 14 are part of the National Capital Region. It is the 21 st largest State in terms of geographical area ...

CHAPTER–3 BUDGETARY MANAGEMENT 61 Chapter 3: Budgetary Management 3.1 Budget Process In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receip ts and expenditure of the...

APPENDICES 97 Appendix 1.1 State Profile (Reference: Paragraph 1.1; Page 1) State Profile A. General Data Sr. No. Particulars Figures 1 Area 44,212 sq. km. 2 Population a As per 2001 Census 2.11 crore b As per 2011 Census 2.54 crore 3 Density of...

19 CHAPTER II: TAXES/VAT ON SALES, TRADE 2.1 Tax administration The Haryana Value Added Tax Act, 2003 (HVAT Act) and rules framed thereunder are administered by the Additional Chief Secretary (Excise and Taxation). The Excise and Taxation...

vii OO VV EERR VV IIEEWW This Report contains 15 illustrative audit paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty etc. with revenue implications of ` 99.36 crore. 1. Chapter -I General...

31 CHAPTER III: STATE EXCISE 3.1 Tax administration The Additional Chief Secretary to the Government of Haryana, Excise and Taxation Department, is the administrative head at Government level and the Excise and Taxation Commissioner (ETC) is the...

Chapter-I Financial Performance of State Public Sector Enterprises (Power Sector) 7 Chapter I Financial Performance of State Public Sector Enterprises (Power Sector) 1.1 Introduction As on 31 March 2020, there were five Power Sector S PSEs (four 1...

CHAPTER – IV Pricing of Properties CHAPTER -IV Pricing of Properties Introduction Costing System in NOIDA 4.1 Pricing of properties for allotment by the Industrial Development Authorities (IDAs) is a crucial aspect as this gives NOIDA a critical...

CHAPTER – V (5.3) Allotment of Farm House Plots CHAPTER -V Allotment of Properties 5.3 Allotment of Institutional Properties Allotment of Farm House Plots Introduction 5.3.1 2 The Government of Uttar Pradesh (GoUP ) notified (2 January 1992) NOIDA ...

CHAPTER – V (5.4) Allotment of Industrial Properties CHAPTER -V 5.4 Allotment of Industrial Properties Introduction 5.4.1 The main objective of NOIDA is to develop industrial area s for which industrial plots are allotted by the Authority . A...

i TABLE OF CONTENTS Reference to Particulars Paragraph(s) Page(s) Preface -- xv Executive Summary -- xvii -xxxv Chapter -I: General -- 1-7 Background 1.1 1 Role and powers of Department 1.2 1-2 Role/functions of NOIDA 1.3 2 Management of NOIDA 1.4...

CHAPTER – V (5.2) Allotment of Commercial Properties CHAPTER -V Allotment of Properties 5.2 Allotment of Commercial Properties Introduction 5.2.1 The NOIDA (Preparation and Finalisation of Plan) Regulations, 1991 provides that ‘Commercial Use...

EXECUTIVE SUMMARY Executive Summary Introduction The Government of Uttar Pradesh (GoUP) constituted the New Okhla Industrial Development Authority (NOIDA) in April 1976 under Section 3 of the Uttar Pradesh Industrial Area Development (UPIAD) Act,...

CHAPTER – V (5.2) Allotment of Sport s City CHAPTER -V Allotment of Properties 5.2 Allotment of Commercial Properties Allotment of Sports City Introduction 5.2.11 A detailed proposal was submitted (16 August 2004) to the Board of NOIDA for...

CHAPTER – III Acquisition of Land CHAPTER -III Acquisition of Land Introduction Land Acquisition Process 3.1 NOIDA acquire s land through three processes i.e. Acquisition, Resumption and Direct Purchase . Acquisition 3.1.1 Land is acquired under...

CHAPTER – V Allotment of Properties Chapter -V Allotment of Properties 5. General Introduction 1. The main objective of New Okhla Industrial Development Authority ( NOIDA ) is to develop industrial area s. Develop ment of residential, commercial...

CHAPTER – VI Internal Control CHAPTER -V I Internal Control Introduction 6.1 Internal control s, in simple terms, are activities and safeguards that are put in place by the management of an organisation to ensure that its activities are proceeding ...

xv Preface The Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution of India . This Report of the Comptroller and Auditor General of India (CAG) contains significant observations arising out...

CHAPTER – I General CHAPTER -I General Introduction Background 1.1 In 1972, under the provisions of the U.P. Regulation of Building Operations Act, 1958, the Gov ernment of Uttar Pradesh (GoUP) declared 50 villages of the district Bulandshahr,...