Audit Reports

ce of accounts through PRIASoft; (c) non -maintenance of National Assets Directory (NAD); (d) non -maintenance of registers such as stock register , immovable property register, work register, muster roll register, temporary advance register, grants -in-aid register, cheque issue and receipt regi.........

Annual Technical Inspection Report for the year ended March 201 8 8 1. 4.1. 8 Release of duty on transfer of immovable properties As per Section 205 of KPR Act, 1993, the duty on transfer of immovable property shall be levied in the form of a surcharge at the rate of three per cent of the.........

Additionally, registration of leases of immovable property for an y term exceeding one year, or reserving a yearly rent is compulsory under Section 17 of the Indian Registration Act, 1908. The Stamps & Registration Department, Governm ent of Meghalaya (GoM) fixed (June 2011) the fees for.........

19 Other taxes include taxes on immovable property ot her than agricultural land, taxes and duties on electricity and agricultural income. Revenue Head 2013-14 2014-15 2015-16 2016-17 2017-18 % increase over previous year State Goods & Services Tax (SGST) - - - - 301.53 18 (100) Taxes on sales,.........

Department should realise the outst anding dues against the defaulter within a limited time period, otherwise, attachment of movable and immovable property may be initiated. 2.4.15.3 Non-levy of interest on the dues realised under certificate cases Section 16 of the BPDR Act,1913.........

The compensation payable to the State shall be cal culated for every financial 4 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity. 5 The State Government launched (June 2017) “the Haryana One Time Settlement Scheme” for.........

In Tamil Nadu, the revenue realised through the taxes since now 2 Other taxes include taxes on immovable property other than agricultural land , taxes and duties on electricity and agricultural income. Chapter I - Finances of the State Government 11 subsumed into GST was ` 29,7 86 .36 crore.........

260 12 5 5.01 1.92 Land revenue 3,620 2,200 1,859 -1,761 -341 -48.64 -15.50 Stamps and registration fees 7,000 7,100 7,255 255 155 3.64 2.18 Taxes on immovable property other than agricultural land 339 334 287 -52 -47 -15.40 -14.05 State excise 173 75 85 -88 10 -51.01 13.00 Taxes on sales, trade.........

Capital gains arising from the transfer of immovable property are chargeable to tax in the previous year in which the effect of transfer of the title is conveyed and registered. Further, as per section 112 of the Income Tax Act, 1961, in the case of an individual or a Hindu undivided family the.........

the respective years Source: Finance Accounts for the respective years * Other Taxes include Land Revenue, Taxes on goods and passengers, Taxes on immovable property other than agricultural land, Taxes and dut ies on electricity and Taxes on agricultural income etc. 12 Other Taxes include taxes.........