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Page 28 of 137, showing 10 records out of 1,370 total

06 October 2020
Financial
Odisha
Report No.4 of 2020 - State Finances Government of Odisha

These were, however, lower than the budget estimates (`1,00,200 crore) by ₹ 654 crore. (Paragraph 1.4.2) Own Tax Revenue (₹30,318 crore) increased by 8.61 per cent over the previous year and was also higher than the budget estimates (₹28,550 crore) by `1,768 crore. Non Tax Revenue..................

Sector:
Finance
Executive Summary
(PDF 0.08 MB)

The se were, however, lower than the budget estimates (`1,00,200 crore) by 654 crore. (Paragraph 1. 4.2 ) Own Tax Rev enue ( 30,318 crore) increased by 8.61 per cent over the previous year and was also higher than the budget estimates ( 28,550 crore) by `1,768 crore. Non Tax Revenue ( 14,276..................

Chapter-I-Finances of the State Government
(PDF 1.46 MB)

1.2: Summary of Fiscal Transactions ( in crore) Receipts Disbursements 2016-17 2017-18 2018-19 2016-17 2017-18 2018-19 Section A Revenue Account 3 Tax Revenue 22,852 27,914 30,318 General Services 16,715 20,261 24,053 Non-Tax Revenue 8,043 8,398 14,276 Social Services 27,600 29,557 36,427 Share..................

Chapter-II- : Financial Management and Budgetary Control
(PDF 0.55 MB)

State Finances Audit Report for the year ended March 2019 39 The Comptroller and Auditor General of India performs the audit of a ppropriations to ascertain whether the expenditure actually incurred under various gra nts underlying the budget is...

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21 September 2020
Compliance Performance
Madhya Pradesh
Report of the Comptroller & Auditor General of India on General and Social Sectors for the year ended 31 March 2018, Government of Madhya Pradesh, Report No.3 of year 2019

14 Laser Printer, LCD, Computer Set, External Hard D isk and Online UPS. Audit Report on General and Social Sectors for the year ended 31 March 2018 46 Thus, quotations for purchase of items and comparat ive statements were prepared to show apparent compliance but related re cords showed that..................

Sector:
Social Welfare |
Social Infrastructure
Chapter 3 Compliance Audit
(PDF 0.97 MB)

14 Laser Printer, LCD, Computer Set, External Hard D isk and Online UPS. Audit Report on General and Social Sectors for the year ended 31 March 2018 46 Thus, quotations for purchase of items and comparat ive statements were prepared to show apparent compliance but related re cords showed that..................

Chapter 2 Performance Audit
(PDF 2.74 MB)

release under AMRUT in 2016-17 onwards 18.30 15.47 112.70 115.53 Total 72.70 47.09 29.66 55.28 60.82 109.22 27.99 63.70 121.50 196.30 Revenue Water tax 28.32 - 30.90 - 30.22 - 40.26 - 44.20 - Total 28.32 - 30.90 - 30.22 - 40.26 - 44.20 - Budget figure Electricity 76.00 56.72 90.00 57.99 68.02..................

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05 April 2018
Financial
Himachal Pradesh
Report No. 4 of 2017 - State Finance Government of Himachal Pradesh

Only 33 per cent of receipts came from State’s own resources comprising tax and non-taxes, while the major portion (67 per cent) of revenue receipts came from Central transfers (i.e. grants-in-aid (50 per cent) and State share in central taxes and duties (17 per cent )). During 2016-17, total..................

Sector:
Finance
Chapter 2
(PDF 0.18 MB)

supplementary grants, surrenders and re- appropriations distinctly and indicate actual capital and revenue expenditure on various specified services vis-à-vis those authorised by the Appropriation Act in respec t of both charged and voted items of the budget. Appropriation Accounts,..................

Chapter 1
(PDF 0.68 MB)

2016-17 Total Total Total Non Plan Plan Total Section-A: Revenue Revenue receipts 23,440 26,264 Revenue expenditure 22,303 20,824 4,520 25,344 Tax revenue 6,696 (29) 7,039(27) General Services 8,788 9,644 84 9,728 Non-tax revenue 1,837 (8) 1,717(6) Social Services 7,980 7,201 2,409 9,610..................

Chapter 3
(PDF 0.09 MB)

which attrac t audit under Sections 14 and 15 of the Comptroller and Auditor General’s (Duties, Powe rs and Conditions of Service) Act, 1971, the government/heads of the departments are required to furnish to Audit every year detailed information about the financial..................

Appendices
(PDF 0.42 MB)

to 2015-16 2011-12 to 2015-16 2015-16 to 2016-17 SCS* HP** SCS* HP** SCS* HP** A of Revenue Receipts 13.40 12.49 11.79 12.67 14.4 4 12.05 B of Tax Revenue 17.20 16.61 14.50 12.99 4.99 5.12 C of Non-Tax Revenue 6.58 0.10 4.51 -1.03 21.61 (-) 6.53 D of Total Expenditure 11.78 12.88 10.09..................

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05 April 2018
Financial
Himachal Pradesh
Report No. 5 of 2017 - Revenue Sector Government of Himachal Pradesh

The Department also ad mitted that all Excise Modules are ready but not fully utilised. PIC directed tha t all licenses will be applied online through Web Portal from 1 st December 2016 and suitable directions be issued to field authorities. Audit observed that excise activities like applicat..................

Sector:
Taxes and Duties
Chapter 3
(PDF 0.27 MB)

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..................

Chapter 2
(PDF 0.26 MB)

The Department also ad mitted that all Excise Modules are ready but not fully utilised. PIC directed tha t all licenses will be applied online through Web Portal from 1 st December 2016 and suitable directions be issued to field authorities. Audit observed that excise activities like applicat..................

Chapter 5
(PDF 0.14 MB)

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...................

Annexures
(PDF 0.1 MB)

under different Modules of VAT-I T Project 1 Registration of dealers and Management of Basic Inf ormation furnished by the dealers 2 Record of tax payment under VAT and CST Acts 3 Return Management 4 Refund 5 Appeals 6 Monitoring Revision 7 Recovery Management 8 Multipurpose Check posts..................

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

3 A web-based platform launched by Ministry of Drinking Water and Sanitation (MoDWS) to enable online monitoring of the status of water supply projects and coverage across ru\ ral India. It consists of data relating to habitation, scheme implementation, water source and quality of water. 4..................

Chapter-3
(PDF 5.99 MB)

of grant From September 2016, GoI introduced the Direct Benefit Transfer (DBT) system for disbursement of pension to the beneficiaries by creating an online portal - nsap.nic.in . The Mamlatdars have access to this portal for entering the details of existing beneficiaries alongwith bank/postal..................

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

Digital Academy is also established in collaboration with NIMHANS. Till now, online training is given to 350 health professionals. Health professionals at PHCs and CHCs would also be trained to extend facilities of psychiatric service at these centres. Audit Report (General and Social Sector)..................

Chapter 2
(PDF 4.44 MB)

Digital Academy is also established in collaboration with NIMHANS. Till now, online training is given to 350 health professionals. Health professionals at PHCs and CHCs would also be trained to extend facilities of psychiatric service at these centres. Audit Report (General and Social Sector)..................

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

Out of these 144 subscribers, 27 s ubscribers had exited from NPS, 20 exited partially (pending for annuity) and 14 subscribers had raised online withdrawal requests in CRA system . However, CRA cancelled the withdrawal requests as SCF was pendin g for matching and booking. Hence, a..................

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 4 Implementation
(PDF 0.33 MB)

NSDL/ CRA should provide an online platform for generation of PRAN number. Registration form should be filled up by subscriber online. Timely allotment of PRAN to NPS subscriber may sort out the issue of delay in first deduction of NPS contribution. It was further stated that there was a need..................

Chapter 1 Introduction
(PDF 0.1 MB)

a need to review the exis ting pension system and steps were needed including developing a new pensio n scheme for new recruits entering Government service. Accordingly, a High Le vel Expert Group (HLEG) was set up (June 2001) to provide a road map for ne xt steps to be taken by the Government..................

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23 September 2020
Performance
Report no.15 of 2020 - Performance Audit of Manpower and Logistics Management in Delhi Police

free regi\btration of e-FIR of Motor Vehicle theft\b, auto mated inve\btigation and electronic generation and tran\bmi\b\bion of final report for online acceptance by the competent e-Court. Within 24 hour\b of generatio n of the e-FIR, Inve\btigating Officer (IO) i\b a\b\bigned, who then..................

Sector:
General Sector Ministries and Constitutional Bodies
Executive Summary
(PDF 0.16 MB)

Report No. 15 of 2020 vii Executive summary The main objective of the Performance Audit was to examine whether the Delhi Police is managing its manpower and logistics efficiently and effectively. Further, another area of emphasis is the examinatio n ...

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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

Report o\b the Comptroller and Auditor General o\b India \bor the year ended March 2019 Per\bormance Audit on Search and Seizure Assessments in Income Tax Department Union Government Department o\b Revenue - Direct Taxes Report No. 14 o\b 2020 Laid on \bhe \bable of Lok Sabha/Rajya Sabha on _____..................

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
(PDF 0.35 MB)

Chart N\b. 1 S\farch and S\fizur\f Op\frati\bns in Inc\bm\f Tax D\fpartm\fnt Aggr ieve\b by t\fe Assessment Or\ber assessee can file appeal (after paying \beman\b as specifie\b in t\fe Act) Settlement Commission Collection of information an\b preparation of satisfaction note for searc\f u/s 132..................

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

58 The AST module is an online, menu driven softwa re capable of carrying out all assessment and related functions. 59 ITBA is a software application developed for co mputerising all internal processes of Income Tax Department. Report No. 11 of 2020 (Direct Taxes) 34 1961 has been brought..................

Sector:
Taxes and Duties
Chapter 3 Corporation Tax
(PDF 0.24 MB)

58 The AST module is an online, menu driven softwa re capable of carrying out all assessment and related functions. 59 ITBA is a software application developed for co mputerising all internal processes of Income Tax Department. Report No. 11 of 2020 (Direct Taxes) 34 1961 has been brought..................

Chapter 2 Audit Mandate, Products and Impact
(PDF 0.23 MB)

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..................

Chapter 5 Interest under sections 234A, 234B, 234C and 244A of the Act
(PDF 0.3 MB)

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..................

Chapter 1 Direct Taxes Administration
(PDF 0.23 MB)

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..................

Highlights
(PDF 0.17 MB)

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..................

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