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Page 24 of 62, showing 10 records out of 614 total

17 July 2019
Compliance Performance
Rajasthan
Report No.1 of 2019 - Revenue Sector, Government of Rajasthan

(Paragraph 2.4. 8.3)  Differences between transitional credit claimed in return filed in form TRAN -1 and those of Input Tax Credit carried forward in quarterly VAT return by the taxpayers amounting to ` 63.35 crore were noticed in 12 cases resulting in incorrect claim of transitional credit............

Sector:
Taxes and Duties
Chapter 4 Land Revenue
(PDF 0.76 MB)

It was noticed that the Dayra registers were not computeri sed and were being maintained manually by each Tehsildar /Naib Tehsildar . No uniform format for the register was prescribed by the Department . On s crutiny of the registers in the concerned offices , it was found that these were............

Chapter 5 Stamp Duty And Registration Fee
(PDF 1.09 MB)

Audit Report (Revenue Sector) for the year ended 31 March 201 8 60 the audit in the form of a Draft Paragraph was issued to the Government and IGRS on 18 October 2018. Reply of the Government o n the Draft Paragraph was received on 13 December 20 18 and the same has been incorporated in............

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11 July 2019
Compliance Performance
West Bengal
Report No.4 of 2018 - Economic Sector, Government of West Bengal

Public Works (Roads) 1 Cogeneration means a process which simultaneously produces two or more forms of useful energy including electricity from a single fuel source. 2 Achievement of 11.1 MW against the target of 553 MW (224+43+286) = 2 per cent. 3 RPO means obligation to purchase electricity............

Sector:
Finance
Chapter 3 Compliance Audit
(PDF 0.96 MB)

MORT&H Specification 2001 (Fourth Revision) and 2013 (Fifth Revision) Terms and conditions specified in standard Contract Agreement (WBPWD Form 2911). 3.1.5 Scope and methodology of audit The Audit was conducted between November 2016 and June 2017 covering a period of six years (2011-12............

Glossary of Abbreviations
(PDF 0.69 MB)

97 Glossary of abbreviations Abbreviation Full Form AE Assistant Engineer AIV Aggregate Impact Value BBD BC BHEL Bharat Heavy Electrical Ltd BM CBR CE Chief Engineer CEGESS CFC CF&E CTO DBM DIC............

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02 July 2019
Compliance Performance
Maharashtra
Report No.1 of 2019 - General and Social Sector, Government of Maharashtra

audit s, highlights of which are indicated below:  Functioning of Minorities Development Department The Minorities Development Department (MDD) formed in February 2008 did not have any district/regional offices of its o wn and therefore the schemes were implemented through various............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2 Performance Audits
(PDF 2.2 MB)

Minorities Development Department 2.1 Functioning of Minorities Development Departmen t Executive Summary The Minorities Development Department (MDD) formed in February 2008 did not have district/regional offices and therefore Schemes were implemented through various implementing agencies. The............

Chapter 3 Audit of Transactions
(PDF 5 MB)

CHAPTER III Audit of Transactions Audit of transactions of the Government Departments, their field formations as well as that of the Autonomous Bodies brought ou t instances of lapses in management of resources and failures in the observa nce of............

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02 July 2019
Compliance Performance
Maharashtra
Report No.2 of 2019 - Economic Sector, Government of Maharashtra

It was noticed that 10 windmills/resorts had still not paid the compensation amount of ` 1.81 crore and the process of dismantling them was yet to be carried out by the Department (June 2018). The lack of action on windmills, thus, hampered the conservation activities in the area............

Sector:
Finance
Chapter 1 Introduction
(PDF 0.27 MB)

The Tiger Conservation plans, which play a significant role in finalizing the management strategy for 10 years were either not being formulated or were formulated with delays. Compartment histories which are important for providing inputs for plan formulation were not being maintained in any of............

Chapter 2 Performance Audit
(PDF 1.34 MB)

It was noticed that 10 windmi lls/resorts had still not paid the compensation amount of ` 1.81 crore and the process of dismantling them was yet to be carried out by the Department (June 2018). The lack of action on windmills, thus, hampered the conservation activities in the area conc............

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08 July 2019
Compliance Performance
Report No.8 of 2019 - Preparedness for the Implementation of Sustainable Development Goals, Union Government (Civil) NITI Aayog

NITI Aayog has involved the States and UTs in the preparedness exercise by associating them with the formulation of the Vision and Strategy documents and advising them to undertake mapping of Goals and Targets with various departments, while building their institutional cap acities for............

Sector:
Environment and Sustainable Development |
General Sector Ministries and Constitutional Bodies
Chapter 2 Adapting the 2030 Agenda
(PDF 0.16 MB)

tion of Vision/Strategy documents; creation of nodal structures; mapping of targets; capacity building for implementing, monitoring and evaluation; formulation of State-spe cific Indicators and orienting budgets with SDGs. A roadmap with defined milestones aligned with SDG targets to be achieved............

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08 July 2019
Performance
Report No.5 of 2019 - Operational Performance of NMDC Limited, Union Government (Commercial), Ministry of Steel

In view of this, the net loss of the Diamond Mining Project (DMP) as at the end of 2016-17 was `27.16 crore. (Para 3.2) The Company formed (June 2008) a Joint Venture Comp any viz., NMDC-CMDC Limited (NCL) with Chhattisgarh Mineral Development Corpora tion Limited (CMDC) for development of............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 Diversification Activities
(PDF 0.15 MB)

The T EFR is prepared to assess whether the proposed project is technically and economicall y viable and forms the basis for taking a decision to take up the project. The DPR provides details like scope of work, estimated cost of the project, details of packages, technolog y to be opted,............

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08 July 2019
Performance
Report No.1 of 2019 - Performance Audit on Assessment of Assessees in Entertainment Sector, Union Government, Department of Revenue - Direct Taxes

Thu s, there is risk of esc\bpement of income \bs p\byment det\bils do not get reflected in Form 26AS of the \bssessee (producer). (P\br\b 3.5) Audit found th\bt there w\bs no uniformity in \bllow\bn ce of fr\bnchisee fee, \bs p\bid by Indi\bn Premier Le\bgue (IPL) fr\bnchisee to B o\brd............

Sector:
Taxes and Duties
Chapter 4 Compliance issues relating to provisions of Income Tax Act
(PDF 0.37 MB)

Repor\f No. 1 of 2019 (Performance Aud\b\f) 35 4.1 Introduction Du\fing ex\bmin\btion of \bssessment \feco\fds in \fespect of Ente\ft\binment Secto\f, \budit noticed mist\bkes \fel\bting to \bpplic\bt ion of p\fovisions of the Act/Rules, esc\bpement ...

Chapter 3 Internal control and ambiguity in the provisions of the Act/Rules
(PDF 0.29 MB)

by an assessee is \f\bilized \bo cross-verif y \bhe correc\bness of \bhe informa\bion given by ano\bher assessees having \brans ac\bions wi\bh \bhe former (rela\bed par\by) \bo avoid \bhe evasion of \bax. F\fr\bher, when differen\b acco\fn\bing me\bhods are adop\bed by \bhe in\ber-rela\bed............

Chapter 2 Coordination effort within/outside the department and expansion of tax base
(PDF 0.19 MB)

s\fa\fed \fha\f even\f managemen\f , an emerg\bng segmen\f of en\fer\fa\bnmen\f sec\for, has no\f been alloc a\fed separa\fe code \bn \fhe re\furn forms no\f\bf\bed for AY 2018-19. As regards alloca\f\bng codes \fo f\blm ar\f\bs\fs, aud\b\f \bs of \fhe v\bew \fha\f f\b lm ar\f\bs\fs, be\bng............

Appendix
(PDF 0.13 MB)

APPENDI\bES Repor\f No. 1 of 2019 (Performance Aud\b\f) 63 Appendix-1 (Re\ber Para 1.5) Lega\f Framework Re\fevant Sections/ Ru\fes o\b the Income Tax Act/ Ru\f es governing the Entertainment industry Section/ Ru\fe Contents Section 44AA(3) \fe\bd...

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01 July 2019
Compliance
Report No.4 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Central Excise and Service Tax)

and verified records of assesse es, which form the basis for tax calc\blation, to examine the extent of effective ness of the systems in place in ens\bring that assessees comply with extant r\bles and proced\bres in this era of self-assessment. This Report has 263 a\bdit paragraphs............

Sector:
Taxes and Duties
Chapter 4 Monitoring Mechanism for Recovery of Arrears in CBIC
(PDF 0.16 MB)

of Finance Ac\f, 1994/sec\fion 142 of C\bs\foms Ac\f, 1962 has been ini\f ia\fed, Cer\fifica\fes sen\f \fo Dis\fric\f Collec\for/o\fher C\bs\foms-CE forma\fions e\fc. ), and fi\f for wri\fe-off (viz., \bni\fs closed/defa\bl\fers no\f \fraceable/asse\fs of com pany no\f available e\fc.). 4.3............

Chapter 5 Effectiveness of Tax Administration and Internal Controls (Service Tax)
(PDF 0.34 MB)

F\br\fher, \fhe Board direc\fed i\fs field forma\fions in November 2011 \fha\f a Special Cell be crea\fed in eac h Commissionera\fe \fo foc\bs on widening of \fax base by bringing in po\fen\fial assessees. Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 63 5.3.1............

Chapter 6 Effectiveness of Tax Administration and Internal Controls (Central Excise)
(PDF 0.35 MB)

Tax re\f\brns, \fhere is no sys\fem e s\fablished by \fhe Board \fo s\bbmi\f de\fails of scr\b\finy of \fhe Cen\fral Excise re \f\brns by field forma\fions \fo \fhe Board and same is no\f being moni\fored by \fhe Bo ard. The p\brpose of de\failed scr\b\finy is \fo es\fablish \fh e validi\fy............

Glossary
(PDF 0.08 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 132 G\fossary AC Assis\fan\f Commissioner ACES A\b\foma\fion of Cen\fral Excise and Service Tax ADG Addi\fional Direc\for General ATM A\b\foma\fed Teller Machine ATN Ac\fion...

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21 February 2019
Compliance
Arunachal Pradesh
Report No.2 of 2018 - Social, Economic, General, Revenue and Economic (PSUs) Sectors, Government of Arunachal Pradesh

health, hygiene, nutrition, Adolescent Reproductive and Sex ual Health (ARSH); (iv) family and child care, and mainstreaming out of school AGs int o formal/non formal education, etc. None of the 80 AWCs inspected under the selected 16 CDPOs out of 28 CDPOs maintained the prescribed registers for............

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 1 Social Sector
(PDF 0.34 MB)

This PA Report was finalised after taking into account the views expressed by the Department durin g the Exit Conference and also incorporating the formal replies of the Department wherever received. 1.2.5 Audit Criteria The audit findings were benchmarked against the fol lowing audit criteria:............

Chapter 4 Revenue Sector
(PDF 0.16 MB)

Under this method, the registered dealer has to app ly to the Superintendent of Taxes (ST) under whom he is registered in form FF-14 that he i s opting for the simplified method along with copies of his contract document. Scrutiny of records (November 2016) of the Superint endent of Tax (ST),............

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22 February 2019
Performance
Uttarakhand
Report No.2 of 2018 - Performance audit on Reconstruction of Infrastructure Post 2013 Disaster in Uttarakhand, Government of Uttarakhand

SE directed the PIU for dismantling of the work and taking action for blacklisting the contractor after making recovery. However, the PIU did not blacklist the contractor and got the wo rk re-executed by the same contractor.    General Manager, Uttar Pradesh Rajkiya Nirman Nigam (UPRNN)............

Sector:
Social Infrastructure |
General Sector Ministries and Constitutional Bodies
Chapter 3 Planning and Reconstruction of damaged infrastructure
(PDF 1.38 MB)

Although the requisite in formation were sent by the UTDB in the same month (January 2016), yet the proposal of OTS remained pending with the GoI. Under UEAP, only nine projects valuing ` 91.01 crore were submitted/ sanctioned against the approved outlay of ` 184.74 crore under UEAP. Planning............

Executive Summary
(PDF 0.14 MB)

vii Executive Summary Introduction Uttarakhand witnessed a devastating natural disaster during 15 to 17 June 2013 in the form of cloud bursts and heavy to very heavy rainfa ll in most parts of the higher reaches of Himalayas. This unprecedented rainfall resulted in............

Chapter 5 Conclusion and Recommendations
(PDF 0.12 MB)

5.2 Recommendations As Uttarakhand is a disaster prone State, there is strong likelihood of recurrence of natural disasters in the form of landslides, avalan ches, cloudbursts, flash floods and forest fires. Hence, there is urgent need for ensuring di saster preparedness of the State............

Appendices
(PDF 0.23 MB)

71 Appendix - 1.1 (Reference Paragraph no. 1.3.2; page 6) List of selected units (A) State level nodal Agencies (Mandatory Units) Sl. No. Name of Department Sources of fund Nodal offices 1. Disaster Management Department SDRF 1. Secretary, Disaster...

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