Audit Reports

Chief Commissioner of Income Tax (CCIT) heads the field office whose jurisdiction is generally co-terminus with the state. Each CCIT is assisted by CsIT, Additional/Joint CsIT, Deputy CsIT, Assistant CsIT and ITOs. Graph 1.1: Organogram of CBDT 1 Report No. 7 of 2014 (Performance Audit)......

of arrear demand Under the provision of section 226(5) of the Act, the AO or Tax Recovery Officer (TRO) may, if so authorized by the CCIT or CIT by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable/immovable property in the manner laid......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based mainly on test audit conducted from April to July 2013. i......

CEO Chief Executive Officer CIT Commissioner of Income Tax CIT(A) Commissioner of Income Tax (Appeal) DCR Demand & Collection Register DGIT Director General of Income Tax DIT Directorate of Income Tax FY Financial Year HUF Hindu Undivided Family IAP Internal Audit Party ITD Income Tax Department......

We noted that over the past 46 years, Circles had submitted 26 proposals, which included General Nicholson statue, which was gifted away by Government of India in 1960s to Government of Ireland, for de-notification of the monuments mainly on the grounds that these were missing or untraceable.......

Principles for the recording of Monuments, Groups of Buildings and Sites (1996) ratified by the 11th ICOMOS General Assembly in Sofia, October 1996. Performance Audit of Preservation and Conservation of Monuments and Antiquities 65 Report No. 18 of 2013 There were three separate branches of the......

Group D 6152 4275 1877 30.5 Total 8445 5997 2448 28.9 We noticed that four posts of ADG Archaeology and 18 posts of Joint Directors General, which were newly created in 2011, were lying vacant since their creation. 8.1.2 Capacity Building for Conservation Capacity building of staff through......

and Art Treasure Act AAT Rules Antiquities and Art Treasure Rules ACWHM Advisory Committee on World Heritage Matters ADG Additional Director General AKTC Aga Khan Trust for Culture AM Allahabad Museum AMASR The Ancient Monuments and Archaeological Sites and Remains Act, (Amendment......

18 of 2013 The ASI is headed by a Director General who is supported by Additional and Joint Directors General. Each Branch is headed by Directors. The Circles responsible for the maintenance of the monuments and structural conservationare headed by Superintending Archaeologists supported by......

Report No. 18 of 2013 CHAPTER - III Management of World Heritage Sites The General Conference of the UNESCO in 1972 adopted a Convention concerning Protection of World Cultural and Natural Heritage. The Convention sought to......

Chapter -XII: Conclusion New Delhi (ROY MATHRANI) Dated : 2 August 2013 Director General of Audit, Central Expenditure Countersigned New Delhi (SHASHI KANT SHARMA) Dated : 5 August 2013 Comptroller and Auditor General of India Performance Audit of Preservation and Conservation of Monuments......

Report No. 18 of 2013 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2012 containing the results of the Performance Audit of Preservation and Conservation of Monuments and......

to 2011-12, total 644 transcribed inscriptions from Chennai Branch and 31 inscriptions from Epigraphy Branch, Nagpur were forwarded to Director General, ASI, New Delhi for publishing in the Annual Report on Epigraphy. However, no report had been published till now. There was an inordinate......

Museum accepted the audit observation and stated (December 2011) that the separate bank account was opened with the permission of the Director General, National Museum. 7.4.6 Non Recovery of Licence Fees National Museum provided the office space to three organisations viz. National Museum......

under supervision and control of CBDT is divided into regions, and each region is headed by a Chief Commissioner of Income Tax (CCIT) or a Director General of Income Tax (DGIT). Commissioners/Directors of Income Tax (CIT/DIT) head the assessment functions which are carried out through the......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based mainly on test audit conducted from August to December 2012. i......

In response to these, ITD has also taken several efforts to streamline and strengthen the deterrent mechanisms against tax evasion in general and income tax in particular. As penalty and prosecution are important deterrent mechanisms, we felt it necessary to examine the administration......

Central Economic Intelligence Bureau CIT Commissioner of Income Tax Cr PC Criminal Procedure Code DDIT Deputy Director of Income Tax DGIT Director General of Income Tax EOC Economic Offences Court FY Financial Year ITAT Income Tax Appellate Tribunal ITD Income Tax Department ITO Income Tax......

inter-disciplinary studies and research and pay special attention to the promotion of educational and economic interests and welfare of the people in general and of members belonging to the Scheduled Castes and the Scheduled Tribes in particular by providing adequate percentage of seats for the......

(6) The Finance Officer is ex-officio Secretary to the Finance Committee and exercises general supervision over the funds of the University and advises it as regards its financial policy and is appointed by the Executive Council on the recommendation of a selection committee. The Act also......

To achieve this objective, the authorities of the Council comprising General Assembly, Governing Body and Finance Committee formulated policy and programmes. Audit observed that these authorities did not meet in accordance with the prescribed frequency, nor was any annual plan of action......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Union Government (Civil) Autonomous Bodies Performance Audit No. 16 of 2013 Contents Page Preface in......

PREFACE This report of the Comptroller and Auditor General of India containing results of performance audit on the following topics has been prepared for submission to the President of India under......

Report of the Comptroller and Auditor General of India on Storage Management and Movement of Food Grains in Food Corporation of India For the year ended March 2012 Union Government......

Report No. 12 of 2012-13 Preface This Report of the Comptroller and Auditor General of India contains the results of performance audit of Storage Management and Movement of Food grains in Food Corporation of India. The......

and Above Poverty Line (APL) on the basis of 1993-94 poverty estimates of the Planning Commission projected on the population estimates of Registrar General of India as on 1 March 2000 or the number of families actually identified and ration cards issued by the State Governments. Allocation for......

Report No. 7 of 2013 Chapter - II Operational Framework of Food grains Management FC-I is the main agency entrusted with storage management and movement of food grains from procuring and surplus states to deficit and consuming states for ultimate...

Out of 1,058.26 crore pending at the end of 2011-12, 800.32 crore (76 per cent) was outstanding at the level of General Manager (Regional heads) which was the highest amongst different authorities. iii) At FCI headquarters level, transit and storage losses amounting to 56.48 crore were......

Anna Yojna AGT Annual Guaranteed Tonnage APL Above Poverty Line BOO Build, Own and Operate BPL Below Poverty Line C&AG Comptroller and Auditor General C2 Weighted average cost of production of food grains CACP Commission for Agricultural Costs and Prices CAP Covered and Plinth CCEA Cabinet......

Provides for 100% exemption to contribution made to Universities and Technical Institutions subject to conditions thereon and 50% exemption towards general and charitable purpose. Section 10(23C) Exclusively deals with Educational Institutions and Trusts created for specific purpose. Up to AY......

Organizational set up 1.2 The Director General of Income Tax-Exemption (DGIT-E), created in 1988, is responsible for issuing notifications in certain cases of exemption and for recommending exemption for notification to be made by Central Board of Direct Taxes (CBDT) in other cases. To assist......

revealed that its aims and objectives were meant to cater to the needs of the members of the association but not to the needs or objects of the general public. Besides, none of its activities fell under the ambit of charitable purpose as defined u/s 2(15) of Act. 2.5 The Ministry accepted......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Performance Audit on Exemptions to Charitable Trusts and Institutions Union Government (Direct Taxes)......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based mainly on test audit conducted from February 2012 to July 2012.......

New Delhi (MANISH KUMAR) Dated: Principal Director (Direct Taxes) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: Comptroller and Auditor General of India 51......

Assisted Scrutiny system CCIT Chief Commissioner of Income Tax CIT Commissioner of Income Tax CBDT Central Board of Direct Taxes DGIT-E Director General of Income Tax (Exemption) DIT-E, Director of Income Tax (Exemption) D&CR Demand and Collection Register FCRA Foreign Contribution Regulation......

There are 17 formations of CIB across the Country under the Director General of Income Tax (Intelligence and Criminal Investigation). Agencies submit information to CIB or TIN Facilitation Centres of National Securities Depository Limited (NSDL) on behalf of ITD. This flows through CIB Module of......

Report of the Comptroller and Auditor General of India for the year ended March 2012 Strengthening the Tax Base through use of Information Union Government Department of Revenue - Direct......

The audit of Revenue Receipts - Direct Taxes of the Union Government is conducted under Section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971. Our findings are based mainly on test audit conducted from November 2011 to June 2012.......

New Delhi Dated: 8 April, 2013 Principal Director (Direct Taxes) Countersigned New Delhi (VINOD RAI) Dated: 8 April, 2013 Comptroller and Auditor General of India 35......

System AY Assessment Year CASS Computer Assisted Scrutiny Selection CIB Central Information Branch DAO Designated Assessing Officer DGIT Director General of Income-Tax DIT Director of Income-Tax EFS Enforcement System FY Financial Year ITD Income Tax Department ITS Individual Transaction......

fLj ---? (Roy Mathrani) New Delhi Director General of Audit Dated: 19 March 2013 Central Expenditure Countersigned Report No. 6 of 2013 New Delhi (Vinod Rai) Dated: 20 March 2013 Comptroller and Auditor General of India Performance Audit of 141 Mahatma Gandhi National Rural Employment Guarantee......

Report of the Comptroller and Auditor General of India on Performance Audit of Mahatma Gandhi National Rural Mahatma Gandhi NREGA Employment few h'^ic-h to Ministry of Rural Development,......

Preface This Report of the Comptroller and Auditor General of India containing the results of performance audit of the implementation of the Mahatma Gandhi National Rural Employment Guarantee Scheme......

crore was released by the Ministry between 2008-12 to states for use in the subsequent financial year, in contravention of budgetary provisions and General Financial Rules. Also, excess funds of 2,374.86 crore were released by the Ministry to six states, either due to wrong calculation or......

for internal monitoring by states; Scheme Rules, Schedule of Rates and performance indicators framed by state governments/UTs; and ? General Financial Rules(GFRs), 2005. 2.1.4 Audit Scope and Sample The performance audit covered activities under the Scheme from 2007-08 to 2011-12......

3. The reports of the visits or action taken reports on these visits by the state governments were generally not brought up for discussion in the Council's meetings. In response, the Ministry stated (September 2012) that a separate file for eachvisit of the Council Members was maintained.......

The ASD is assisted by General Managers of the rank of Commodore in the Navy. NSRYs are headed by the officers of the rank of Commodore called Commodore Superintendent of the Yard. An abridged organisational chart of NDs is given below: Organisational Chart of Naval Dockyards An Introduction 4......

Planning and Management of Refits of Indian Naval Ships Report of the Comptroller and Auditor General of India for the year ended March 2013 Union Government Defence Services (Navy) Report No. 31 of 2013 (Performance Audit) Performance Audit......

Our analysis indicated that, Mlds a norm for executing refit efficiently was inadequately designed as efficiency measure of refits in general and labour in particular. The Navy also admitted (May 2012) that basis for working out the MUwas not known to them. 4.5.2 Under-valuation of yard......

: 30 December 2013 Principal Director of Audit (Navy) Countersigned New Delhi (SHASHI KANT SHARMA) Dated: 30 December 2013 Comptroller and Auditor General of India Conclusions 69......

5 of 2013 As per Section 45 of DM Act, NDRF was to branches was not possible with available function under the general staff of 11 personnel. It also added that a superintendence, direction and control of proposal for creation of 33 posts was NDMA. Accordingly, a separate NDRF pending with......

5 of 2013 DDMP District Disaster Management Plan DEOC District Emergency Operations Centre DFPR Delegation of Financial Power Rules DGCD Director General Civil Defence DHS Directorate of Health Services DM Disaster Management DMCs Disaster Management Centers DMIC District Meteorological......

Chapter - II: Legislative and Institutional framework 2.1 Evolution of Disaster Management in India United Nations General Assembly declared preparedness and mitigation of natural the decade of 1990s as the 'International disasters. HPC was chaired by Secretary,......

5 of2013 Government of India was to contribute to these funds, 75 per cent of the total yearly allocation for general category states and 90 per cent for special category states1 in the form of non-plan grant. The balance 25 per cent in the case of general category states and 10 per cent in......

(Roy Mathrani) New Delhi Director General of Audit Dated: 15 March 2013 Central Expenditure Countersigned New Delhi (Vinod Rai) Dated: 15 March 2013 Comptroller and Auditor General of India Performance Audit of Disaster Preparedness in India 164......

Report of the ^ Comptroller and Auditor General of India on ^ Performance Audit of Disaster Preparedness in India Union Government (Civil) - Ministry of Home Affairs Report No. 5 of-2013"......

Report No. 5 of2013 PREFACE This Report of the Comptroller and Auditor General of India for the year ended March 2012 containing the results of the Performance Audit of Disaster Preparedness in India has been prepared......

NDMA, Secretary (Border Management), We are also thankful to the Principal MHA, Director General, National Disaster Response Force & Civil Defence, Executive Secretaries and Commissioners of Disaster Management and Relief Departments of Director, National Institute of Disaster Management, Senior......

NEC and rehabilitation IMG of MHA and was not activated as Ministry of required under the Act. Agriculture General superintendence, NDMA MHA deals with the Force works under dual direction and control of deployment of command of NDMA and National Disaster Response battalions and other MHA......

was to assist design carrying out seismic microzonation of two engineers and town planners to identified urban centres in the country understand general site conditions on the under Phase-ll of the project. MSc basis of site classification leading to submitted (November 2011) a proposal......