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Page 27 of 127, showing 10 records out of 1,262 total

05 April 2018

Financial

Himachal Pradesh

Report No. 5 of 2017 - Revenue Sector Government of Himachal Pradesh

This Report contains one Performance Audit and 25 paragraphs relating to non/short levy of VAT/CST, State excise, stamp duty and registration fee, passenger and goods tax and royalty with revenue implication of `269.46 crore.

Sector:

Taxes and Duties

Chapter 3

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37 | P a g e CHAPTER-III STATE EXCISE 3.1 Tax administration The Additional Chief Secretary (Excise) is the administrative Head at Government level. The Department is headed by the Excise and Taxation Commissioner (ETC). The Department has three...

Chapter 2

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13 | P a g e CHAPTER-II TAXES/VAT ON SALES AND TRADE 2.1 Tax administration Sales Tax/Value Added Tax is administered at the Government level by the Additional Chief Secretary (Excise). The Excise & Taxation Commissioner (ETC) is the Head of the...

Chapter 5

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71 | P a g e CHAPTER-V TAXES ON VEHICLES, GOODS AND PASSENGERS 5.1 Tax administration Principal Secretary (Transport) is the administrative head at the Government level. There are a State Transport Authority, an A dditional District Magistrate...

Annexures

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83 | P a g e Annex\fres Annexure-I Reference Paragraph-1.1.2-Page 3 (Footnote) Trend o f revenue receipts ` `` ` in crore Details of other Non-Tax Revenue Sr. No. Revenue head Amount 1 0050-Dividends and Profit 289.63 2 0051- Public Service...

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25 September 2020

Gujarat

Report No.1 of 2020-General and Social Sector, Government of Gujarat

Chapter-3

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37 CHAPTER - III COMPLIANCE AUDITS This Chapter contains three theme based paragraphs on “Implementation of National Programme of Nutritional Support to Primary Education”, “Implementation of Underground Drainage System under Rurban Scheme”...

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25 September 2020

Gujarat

Report No.5 of 2020 General and Social Sector, Government of Gujarat

Chapter 2

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9 CHAPTER - II This Chapter contains five theme based compliance paragraphs on “Functioning of AYUSH in Gujarat”, “Mental Healthcare in Gujarat ”, “Functioning of the Project Implementation Unit of Health and Family Welfare Department”,...

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23 September 2020

Performance

Report No.13 of 2020 - Performance Audit on National Pension System, Union Government

Government introduced National Pension System (NPS), with effect from 01 January 2004, for new entrants to Central Government service (except Armed Forces), replacing the old pension system. Subsequently, State Governments also adopted NPS for their ...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 Implementation

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Report No. 13 of 2020 Page 23 of 69 Chapter 4 - Implementation 4.1 Coverage and Registration of Nodal Offices and eligible employees 4.1.1 Coverage and Registration of Nodal Offices 4.1.1.1 Ministries/ Departments of GOI PFRDA informed (15 February...

Chapter 1 Introduction

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Report No. 13 of 2020 Page 1 of 69 Chapter 1 - Introduction 1.1 Rolling out the New Pension Scheme 1 The Budget for the year 2001-02 mentioned that Cent ral Government (i.e. Government of India (GOI)) pension liability had re ached unsustainable...

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23 September 2020

Performance

Report No.14 of 2020 - Performance Audit on Search and Seizure Assessments in Income Tax Department, Union Government, Department of Revenue - Direct Taxes

Search and Seizure is a very powerful tool available to Income Tax Department to unearth any concealed income or valuables and to check the tendencies of tax evasion thereby mitigating the generation of black money. The Income Tax Department...

Sector:

Taxes and Duties

Chapter 2 Systemic deficiencies in the assessments and extent of compliance with existing provisions of the Act/Rules/Circulars in making assessments

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Report \bo. 14 o\f 2020 (Per\formance Audit) 7 Chapter 2: Systemic de\biciencies in the assessments and extent o\b comp\fiance with existing provisions o\b the Act/Ru\fes/Circu\fars in making assessments 2.1 In this chapt\br, Audit att\bmpt\bd to...

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23 September 2020

Compliance

Report No.11 of 2020 - Compliance Audit of Union Government, Department of Revenue – Direct Taxes

This Report primarily discuss compliance to the provisions of the Income Tax Act, 1961 and the associated rules, procedures, etc. as applied to all aspects related to the administration of direct taxes. Direct taxes receipts of Union...

Sector:

Taxes and Duties

Chapter 2 Audit Mandate, Products and Impact

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Report No. 11 of 2020 (Direct Taxes) 15 Chapter II: Audit Mandate, Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides t hat the Comptroller and Auditor General of India (CAG) shall...

Chapter 1 Direct Taxes Administration

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Report No. 11 of 2020 (Direct Taxes) 1 Chapter I: Direct Taxes Administration 1.1 Resources of the Union Government 1.1.1 The Government of India’s resources include all rev enues received by the Union Government, all loans raised by issue of...

Chapter 3 Corporation Tax

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Report No. 11 of 2020 (Direct Taxes) 33 Chapter III: Corporation Tax 3.1 Introduction 3.1.1 This Chapter discusses the result of audit of asse ssments related to corporation tax audited during 2018-19. A total of 7.99 lakh returns 56 were filed by...

Highlights

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Report \bo. 11 of \f0\f0 (Direct Taxes) iii Highlights The C\bmptr\bller and Audit\br General \b\f India c\bnducts the audit \b\f receipts \b\f the Uni\bn G\bvernment under secti\bn 16 \b\f the C\bmptr \bller and Audit\br General \b\f India (Duties, ...

Chapter 5 Interest under sections 234A, 234B, 234C and 244A of the Act

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Report No. 11 of 2020 (Direct Taxes) 67 Chapter V: Interest under sections 234A, 234B, 234C , and 244A of the Act 5.1 Introduction Sections 234A, 234B and 234C of the Income Tax Act (hereinafter referred to as ‘Act’), 1961 provide for levy of...

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23 September 2020

Compliance

Report No.10 of 2020 - Union Government, Economic & Service Ministries - Civil

This issue was included in the SARs for the years 2016-17 and 2017 -18. However, no corrective action has been taken by the Institute in the Accounts for the financial year 2018-19. 20. Kolkata Port Trust (KoPT) 20.1 Capital Reserve includes `323.34 crore realised by KoPT towards............

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 6 Ministry of Shipping

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Report No. 10 of 2020 60 CHAPTER VI: MINISTRY OF SHIPPING Kolkata Port Trust 6.1 Dredging Activities in Kolkata Port Trust 6.1.1 Introduction 6.1.1.1 Profile of Kolkata Port Trust Kolkata Port, the only riverine port of the country, comprising two...

Chapter 4 Ministry of Micro, Small & Medium Enterprises

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Report No. 10 of 2020 13 CHAPTER IV: MINISTRY OF MICRO, SMALL & MEDIUM ENTERPRISES Credit Guarantee Fund Trust for Micro & Small Enterprises 4.1 Functioning of Credit Guarantee Fund Trust for Micro & Small Enterprises 4.1.1 Introduction 4.1.1.1...

Chapter 5 Ministry of Petroleum and Natural Gas

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Report No. 10 of 2020 47 CHAPTER V: MINISTRY OF PETROLEUM AND NATURAL GAS Directorate General of Hydrocarbons 5.1 Failure to recover cost of Unfinished Minimum Work Programme from various contractors in relinquished NELP blocks The contractor(s)...

Appendices

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Chapter 1 Introduction

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Report No. 10 of 2020 1 CHAPTER I: INTRODUCTION 1.1 About this Report Compliance audit refers to examination of the trans actions relating to expenditure, receipts, assets and liabilities of audited entitie s to ascertain whether the provisions of...

Chapter 2 Ministry of Commerce and Industry

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Report No. 10 of 2020 8 CHAPTER II: MINISTRY OF COMMERCE AND INDUSTRY Footwear Design and Development Institute 2.1 Non-compliance of guidelines of Central Vigilance C ommission and Central Public Works Department and corrective action taken thereon ...

Chapter 8 Ministry of Tourism

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Report No. 10 of 2020 88 CHAPTER VIII: MINISTRY OF TOURISM Institute of Hotel Management Catering Technology & Applied Nutrition 8.1 Unfruitful expenditure on creation of infrastructure of Executive Development Centre Executive Development Centre...

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23 September 2020

Compliance

Report No.6 of 2020 - Compliance Audit Observations Union Government (Civil)

This Report contains significant audit findings arising from the compliance audit of financial transactions under 62 civil grants relating to 37 Civil Ministries/Departments of the Union Government including Union Territories without Legislatures...

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 Ministry Of Agriculture and Farmers' Welfare

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Report No. 6 of 2020 13 Coastal Aquaculture Authority, Chennai 2.1 Establishment of regulatory and administrative mechanism for coastal aquaculture by the Coastal Aquaculture Auth ority Survey of coastal areas to delineate land suitable/ unsuitable...

Chapter 5 Department of Space

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Report No. 6 of 2020 80 5.1 Grant of additional increments Department of Space did not take action for more than five years on the advice of Ministry of Finance to consider immediate withdrawal of payment of two additional increments being granted...

Chapter 4 Department of Atomic Energy

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Report No. 6 of 2020 71 4.1 Establishment of Medical Cyclotron Facility Variable Energy Cyclotron Centre, Kolkata (VECC) did not prepare the site in time for installation of equipment for the proposed Medical Cyclotron facility due to which...

Appendices

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Report No. 6 of 2020 201 (Referred to in paragraph no. 1.7) Grants Released to Central Autonomous Bodies during 2017-18 (Under sections 14, 19(2) and 20(1) of the Comptroller & Auditor General's Act, 1 971.) (` `` ` in crore) Sl. No. Central...

Index

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Report No. 6 of 2020 i Description Paragraph Page Preface v Overview vii - xv CHAPTER-I : INTRODUCTION About this Report 1.1 1 Types of Audit conducted by CAG 1.2 1 Authority for Audit 1.3 2 Planning and conduct of Audit 1.4 2 Profile of the...

Overview

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Report No. 6 of 2020 vii This Report contains significant audit findings arising from the compliance audit of financial transactions under 62 civil grants rel ating to 37 Civil Ministries/Departments of the Union Government incl uding Union...

Chapter 1 Introduction

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Report No. 6 of 2020 1 1.1 About this Report This Report contains the significant results of the Compliance Audit of financial transactions of the Ministries/Departments of the U nion Government and their Autonomous Bodies under General, Social,...

Chapter 3 Ministry Of Culture

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Report No. 6 of 2020 49 Indian Museum, Kolkata 3.1 Modernisation of Indian Museum, Kolkata Indian Museum, Kolkata awarded the modernisation work on nomination basis and executed the work without any conservation plan or preparation of Detailed...

Chapter 8 Ministry Of External Affairs

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Report No. 6 of 2020 108 8.1 Establishment of SAARC Museum SAARC Museum of Textiles and Handicrafts is yet to be operational (December 2019) even after a lapse of 10 years and incurring an expenditure of ` `` ` 18.47 crore. India proposed the...

Chapter 13 Ministry Of New and Renewable Energy

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Report No. 6 of 2020 129 Karnataka Solar Power Development Corporation Limited 13.1 Non availing of CENVAT credit in time on input s/capital goods procured CENVAT Credit on inputs/capital goods were not avai led in time as per extant rules, Company...

Chapter 14 Ministry Of Science and Technology

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Report No.6 of 2020 134 Department of Science and Technology 14.1 Financial assistance by Technology Development Board The Technology Development Board did not properly m anage the financial assistance extended by it. This resulted in default in...

Annexes

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Drinking Water and Sanitation 13481.18 26475.66 27338.77 13. Earth Sciences 1328.30 1464.20 1553.30 14. Environment, Forest and Climate Change 2024.70 3360.30 4277.70 15. External Affairs 14472.95 12772.62 13749.73 16. Finance (Department of Expenditure) 166.79 285.00 224.47 17. Food............

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23 September 2020

Performance

Report No.5 of 2020 - Performance Audit on MEIS and SEIS Union Government (Department of Revenue Indirect Taxes-Customs)

Sector:

Taxes and Duties

Executive Summary

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iii iii Executive Summar y About this Performance Audit Performance Audit on the Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) was conducted to seek an assurance on the success of facilitation measures...

Chapter 3 Results of Test Check Based on Sampling in View of Manual Processing

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27 27 Chapter 3 Results of Test Check Based on Sampling in View of Manual Processing An essential pre-requisite of trade facilitation via automated tools would be a system with inbuilt checks and balances duly mapping the key rules, procedures and...

Preface

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Preface This Report has been prepared for submission to the President of India under Article 151 of the Constitution of India. The Report contains significant results of the performance audit on ‘ Merchandise Export s from India Scheme (MEIS) and...

Chapter 2 Systemic issues in Implementation of MEIS and SEIS

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1111 Chapter 2 Systemic issues in I mplementation of MEIS and SEIS The schemes MEIS and SEIS were introduced mainly with the objective of improving ease of doing business, simplifying the procedures, a drive towards paperless processing and for...

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23 September 2020

Financial

Report No.4 of 2020 - Accounts of the Union Government -Financial Audit

Sector:

Finance

Chapter 1 Overview of Union Finances

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Union Government Finances: Overview 1 Chapter 1: Overview of Union Finances 1.1 Introduction The annual accounts of the Union Government present ed to Parliament, consist of the Finance Accounts and the Appropriation Accounts . The Union Government...

Chapter 2 Observations on Finance Accounts

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Report of the CAG on Union Government Accounts 2018-19 12 Chapter 2: Observations on Finance Accounts 2.1 Introduction The Union Government Finance Accounts (UGFA) presen t the accounts of receipts and disbursements of the Union for the yea r, the...

Chapter 3 Observations on Appropriation Accounts

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Report of the CAG on Union Government Accounts 2018-19 34 Chapter 3: Observations on Appropriation Accounts 3.1 Introduction The Appropriation Act enacted by the Parliament authorises the Government to draw specified sums from the Consolidated Fund...

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