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Page 166 of 168, showing 10 records out of 1,672 total

18 July 2014
Performance
Report No. 9 of 2014 - Performance Audit on Duty Entitlement Pass Book Scheme Union Government, Department of Revenue - Revenue-Indirect Taxes,Customs

India's exports have picked up in the recent years which rose by 15 per cent (CAGR) against global export growth of 5 per cent, with our share in global exports moving up from around 0.5 per cent in 1992 to 1.4 per cent in 2013. However, imports...

Sector:
Taxes and Duties
(PDF 0.33 MB)

preferential access to prospective markets; attracting long term investment, and modern technology with a matching reward and incentive trade environment. Duty Entitlement Pass Book (DEPB), as an incentive scheme was notified vide circular no. 10/1997 dated 17 April 1997. The DEPB scheme......

The basic role of the Department is to facilitate the creation of an enabling environment and infrastructure for accelerated growth of international trade. The Department formulates, implements and monitors the Foreign Trade Policy (FTP) which provides the basic framework of policy and strategy......

Similarly, one of the objectives in RFD of DoC was implementation of trade facilitating measures to improve trade environment for accelerating growth of exports. Peak rate of customs duties in India has been 10 per cent since FY08. DEPB was under sporadic extensions. Worldwide recession......

5 Conclusion Audit came across policy implementation issues and cases of operational malfunction, both in the manual as well as EDI environment, in the 28 RAs, seven SEZs and 31 Customs Ports. This was aggravated by a weak Internal control and audit system of RAs/Customs /ports for......

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17 February 2014
Performance
Report No. 26 of 2013 - Performance Audit on Expansion and Utilization of Power Equipment Manufacturing Capacity in BHEL of Union Government, Ministry of Heavy Industries and Public Enterprises

Development of energy resources plays a vital role in the growth of an economy. An accelerated growth of power sector is imperative for the overall growth of the country. In order to accelerate economic growth of the country, Government of India...

Sector:
Power & Energy

Thus, considering the specific supply constraints on the part of BHEL identified by CEA and changed business environment that facilitated entry of private players in the market, there was a need for BHEL to have a timely relook at its preparedness for XI Plan for capacity augmentation. Further,......

only a limited number of power projects could materialize for ordering during 2011-12. It was basically the subdued business environment which was resulting in less order inflow. dip in the market share of BHEL in projects commissioned was due to the fact that most of the orders were placed......

CHAPTER-9 Monitoring Mechanism 9.1 Monitoring Mechanism Significant aspects of monitoring mechanism adopted by BHEL to monitor implementation of its capacity expansion schemes, securing and delivery of orders are discussed below. 9.1.1 Monitoring of ...

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13 August 2013
Performance
Report No. 8 of 2013 - Performance Audit of Deemed Export Drawback Scheme and Reimbursement of Central Sales Tax Union Government, Department of Revenue -Indirect Taxes

This report contains results of two performance audits - one on 'Deemed Export Drawback Scheme' and another on 'Reimbursement of Central Sales Tax (CST) to EOU7STP1 2/EHTP3 units'. Both the export promotion measures emanate from the Chapters Eight...

Sector:
Taxes and Duties
(PDF 4.9 MB)

Deemed Export Drawback Scheme 2. DoC has the mandate to facilitate the creation of an enabling environment for accelerated growth of trade, with a view to double India's export of goods and services by 2014, and to double India's share in global trade by 2020. FTP, announced every five years......

Scheme development and monitoring 3.89 One of the objectives in the RFD of DoC was implementation of trade facilitating measures to improve trade environment for accelerating growth of exports. DoC has not assigned priority to the review of the outcome of the export promotion schemes under......

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19 December 2014
Performance
Report No. 37 of 2014 - Performance Audit of Indira Awaas Yojana of Union Government, Ministry of Rural Development

Indira Awaas Yojana (IAY), a flagship scheme of the Ministry of Rural Development has been providing assistance to BPL families who are either houseless or having inadequate housing facilities, for constructing a safe and durable shelter. This...

Sector:
General Sector Ministries and Constitutional Bodies

the IAY guidelines, efforts should be made to utilise to the maximum possible extent, local material and adopt cost effective disaster resistant and environment-friendly technologies. Districts should contact established Rural Building Centre's, HUDCO, etc. to seek information on innovative......

Emphasis was laid on use of cost effective, disaster resistant and environment friendly technologies in rural housing. •Various programmes under rural housing namely 'Innovation Stream for Rura Housing and Habitat development', 'Samagra Awaas Yojana and Rural Building Centres (RBCs)' were......

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19 December 2014
Performance
Report No. 32 of 2014 - Performance Audit on Appreciation of Chartered Accountant Reporting in Assessment Proceedings of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) contains several provisions which mandate the assessees to furnish audit reports and certificates issued by the 'Accountant' in the prescribed Form for meeting the specific objectives. Tax audit under Section 44AB...

Sector:
Taxes and Duties

In view of the enhancement of professional competence of members to perform service in IT enabled environment, ICAI raised (February 2014) the limit of tax audit assignments from 45 to 60, to be made effective from audits conducted during FY 2014-15 onwards. We observed that there was no system......

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23 August 2013
Performance
Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

Thus, heritage conservation can be seen as a cross- cutting factor in economic, social and environmental development. The Ministry of Culture (Ministry) is responsible for preservation, conservation, promotion and dissemination of all forms of art and culture in the country. The Ministry,......

Sector:
Art, Culture and Sports

Estampages are preserved in a controlled environment to stop deterioration. There were 72000 estampages with the Directorate of Epigraphy out of which 3105 estampages were under the custody of the epigraphy Branch, Chennai. These estampages in Chennai Branch were stored in normal environment in......

researched, communicated and exhibited, for purposes of study, education and enjoyment, the tangible and intangible evidence of people and their environment. The Sarnath Museum, established in 1904, was the first museum in India. In Site Museums archeological/historical material specific to......

A sculpture from the protected monument 'Sculptures in the Chummery Compound, Tezpur, Assam' was shifted to the environment park by the Tezpur Municipal Board in 1995-96. Guwahati Circle requested (1997) the DG, ASI to de- notify the monument whereas, the Municipal Corporation in 1998......

Two are with the Ministry of Railways, one with the State Government of Rajasthan, six with the Ministry of Environment and Forest and one with a temple Management committee Bodhgaya in Bihar. 3.1 World Heritage Sites (WHS) The UNESCO Convention of 1972 was developed with the following......

(PDF 0.37 MB)

18 of 2013 Sl. no. Name of the Site Year of State inclusion V Natural Sites (Under protection of Ministry of Environment and Forest) 24. Kaziranga National Park 1985 Assam 25. Manas Wild life sanctuary 1985 Assam 26. Keoladeo National Park 1987 Rajasthan 27. Sunderban National Park 1987 West......

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03 September 2013
Performance
Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:
General Sector Ministries and Constitutional Bodies

Due to delay in finalisation of XI five year plan compounded by delay in finalisation of l School building for Environmental Sciences, Ambedkar Studies, Biological Science & Biotechnology completed and building for School of Legal Studies was under construction. 2 ( In crore) Proposed by......

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13 December 2013
Performance
Report No. 20 of 2013 - Performance Audit of Exemptions to Charitable Trusts and Institutions of Union Government, Direct Taxes

Income Tax Act, 1961 (Act) provides various tax exemptions to charitable trusts & institutions (Trusts) to fulfill their objectives. Income Tax Department (ITD) has the responsibility to oversee that the provisions of Act are duly complied by...

Sector:
Taxes and Duties

10 Society for the promotion of Education, Adventure Sport 8t Conservation of Environment Vs. CIT(2008)171 Taxmann 113(ALL) 9 Report No. 20 of 2013 (Performance Audit) Box 2.6: Illustrative Case In Madhya Pradesh, CIT Gwalior rejected the application of Sarva Seva Samarpit Samiti......

(PDF 0.92 MB)

Relief to the poor, education, medical relief and preservation of monuments or places or objects of artistic or historic interest, preservation of environment including watersheds forests and wildlife, and also by advancement of any other object of public utility if the intention is the benefit......

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18 February 2014
Performance
Report No. 31 of 2013 - Performance Audit of Planning and Management of Refits of Indian Naval Ships of Union Government, Defence Services Navy

2.2 Execution of Refits As mentioned earlier in this report, a naval warship has to operate in hostile marine environment. Thus, the commencement of refits as per OCRC is important. We, however, noticed that most of refits did not commence and complete as stipulated in OCRC. 2.2.1 Delay in......

Sector:
Defence and National Security

2.2 Execution of Refits As mentioned earlier in this report, a naval warship has to operate in hostile marine environment. Thus, the commencement of refits as per OCRC is important. We, however, noticed that most of refits did not commence and complete as stipulated in OCRC. 2.2.1 Delay in......

(PDF 0.61 MB)

Considering the role of the nation in a changed economic environment and shifting of balance of powers, it is highly imperative that Navy should be equipped to meet the challenges ahead. While steps have been taken to induct new ships, there is a need that limited naval resources are......

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23 April 2013
Performance
Report No. 5 of 2013 - Performance Audit of Disaster Preparedness in India of Union Government, Ministry of Home Affairs

The world over Disaster Preparedness or Disaster Risk Reduction (DRR) is becoming the most prominent theme for Disaster Management. It is not possible to eliminate the possibility of disasters. However, with due care and proper preparation, the...

Sector:
General Sector Ministries and Constitutional Bodies

We country. noted that no headway had been made to 9.2.1.2 Crisis Management Plan mitigate this important environmental hazard. The Crisis Management Plan (CMP) of 2009 identified CWC as the Authority responsible for sending first information Performance Audit of Disaster Preparedness in India......

What is a disaster? A disaster is an event or series of events, which gives rise to casualties and damage or loss of property, infrastructure, environment, essential services or means of livelihood on a scale that is beyond the normal coping capacity of the affected community. 1.1......

Transport and Highways & Mines Shipping Avalanche MHA Ministry of Ministry of Road Transport and Highways & Defence Shipping Forest Fire Ministry of Environment & Forest - Nuclear MHA/ DAE Department of Ministries of Defence and Health & Family Atomic Energy Welfare (DAE) Industrial Ministry of......

MHA Ministry of Home Affairs MHD Multi Hazard Districts MoEF Ministry of Environment & Forests MoH&FW Ministry of Health and Family Welfare MoWR Ministry of Water Resources Mock disaster A mock disaster drill is set up to train people in proper action in case of a real drill disaster. A......

Ministries of Environment and Forest, Health and Family Welfare, Earth Sciences, Indian Meteorological Department, Departments of Agriculture and Cooperation, Atomic Energy and Space. The results of audit, both at the Central level and the State level, were taken into account while arriving at......

5 of 2013 ministries11 had sent their plans to MHA, which were pending with NDMA for comments. We noted that the Ministries of Environment and Forests, Earth Sciences and Health & Family Welfare had not sent their plans (September 2012). (b) National Response Plan NIDM submitted the draft......

area by promoting a culture of disaster detection and monitoring of radiation and preparedness within the school to continuously assess the situation environment and was taken up by NDMA further. Performance Audit of Disaster Preparedness in India 36 Report No. 5 of 2013 as a Centrally Sponsored......

The line departments such as Public Health, Environment, Home, Agriculture department were designated as nodal departments for different types of disasters at the state level, which coordinated with the R & R Division for effective implementation of disaster management. R & R Division issued......

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