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Page 3 of 8, showing 10 records out of 72 total

30 July 2019
Compliance
Report No.9 of 2019 - 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, directives, etc. as applied to all aspects related to the administration of direct taxes. Direct taxes receipts of Union...

Sector:
Taxes and Duties
Highlights
(PDF 0.24 MB)

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\bm ptr\bller and Audit\br General \b\f India (Duties, P\bwers and C\bnditi\bns \b\f Service)...

Index
(PDF 0.09 MB)

Table o\b Content\f Content\f Page\f Pre\bace i Highlight\f iii-viii Chapter I: Direct Taxe\f Admini\ftration 1-10 i. Reso\brces of \fhe Union Governmen\f 1 ii. Na\f\bre of Direc\f Taxes 1-4 iii. F\bnc\fions and responsibili\fies of \fhe CBDT 4 iv....

Chapter 7 Integrated Audit of assessments of a Group Company
(PDF 0.17 MB)

Report No. 9 of 2019 (Direct Taxes) 111 Chapter VII : Integrated Audit of assessments of a Group Company 7.1 Introduction Assessment of Large Tax Payer assessees is a comple x issue and has become vexatious to Income Tax Department (ITD) due to the...

Chapter 1 Direct Taxes Administration
(PDF 0.21 MB)

Report No. 9 of 2019 (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...

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30 July 2019
Compliance
Report No.11 of 2019 - Compliance Audit of Union Government, Department of Revenue (Indirect Taxes – Goods and Services Tax)

This is the first Audit Report of CAG on Goods and Services Tax (GST), prepared on the basis of audits conducted during the year 2018-19. The Report acknowledges the magnitude of the tax reform that GST has been and the efforts of all the...

Sector:
Taxes and Duties
Chapter 3 Planning and Implementation of GST IT Project
(PDF 0.57 MB)

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 41 Chapter III : P\fanning and Imp\fementation o\b GST IT Project This chapter deals with the results of our IT Audit of GSTN coveri\f\b Re\bistratio\f a\fd Payme\ft modules a\fd...

Chapter 4 Compliance Audit of GST
(PDF 0.35 MB)

Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 85 Chapter IV : Comp\fiance Audit o\b GST The i\fsta\fces me\ftio\fed i\f this Report are those wh ich came to \fotice i\f the course of test audit co\fducted duri\f\b the period 20 ...

Appendix
(PDF 0.25 MB)

APPENDICES Report \bo. 11 of \f019 (Indirect Taxes – Goods and Services Tax) 109 Appendix-I : GST rates on goods and services (Re\berence : Paragraph 1.6.2 (b)) GST rates on goo\bs S\fab Indicative items 0 per ce\ft Food \brai\fs, Cereals, Milk,...

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19 July 2019
Compliance
Uttar Pradesh
Report No.1 of 2019 - Pricing of Production and Sale of Liquor (State Excise Department), Government of Uttar Pradesh

This Report contains findings of Audit on “Pricing of Production and Sale of Liquor” involving financial effect of Rs 24,805.96 crore. This Report contains five Chapters. Some of the important audit findings are as follows: Irregular creation of ...

Sector:
Taxes and Duties |
Finance
Chapter 4 Pricing of Liquor
(PDF 0.59 MB)

CHAPTER -4: PRICING OF LIQUOR 4.1 Discretionary determination of Ex -Distillery Price ( EDP )/ Ex -Brewery Price (EBP ) of I ndian M ade Foreign Liquor (IMFL) and Beer Determination of EDP / EBP is an important responsibility of the Exc ise...

Chapter 5 Minimum Guaranteed Quantity
(PDF 4.98 MB)

Report of the Comptroller and Auditor General of India on Pricing of Production and Sale of Liquor (State Excise Department) for the year ended 31 March 201 8 Government of Uttar Pradesh Report No . 1 of the year 201 9 i TABLE OF CONTENTS Reference...

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

This Report for the year ended March 2018 has been prepared for submission to the Governor of Maharashtra under Article 151(2) of the Constitution of India. The Report contains significant results of three Performance Audits namely, “Functioning...

Sector:
General Sector Ministries and Constitutional Bodies
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 the ...

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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

Entertainment sector consists of different segments such as television, radio, music, event management, films, animation and visual effects, broadcasting, sports and amusement etc.  This sector has witnessed a strong growth in the last five...

Sector:
Taxes and Duties
Chapter 1 Introduction
(PDF 0.13 MB)

Repor\f No. 1 of 2019 (Performance Aud\b\f) 1 1.1 Introduction Ente\ft\binment secto\f consists of diffe\fent segments unde\f its fold such \bs television, \f\bdio, music, event m\bn\bgement, films, \bnim\btion \bnd visu\bl effects, b\fo\bdc\bsting, ...

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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)

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations and findings on the Central Excise and Service Tax revenue (Report No. 4 of 2019) for the year ended March 2018 was presented in Parliament on 1...

Sector:
Taxes and Duties
Chapter 5 Effectiveness of Tax Administration and Internal Controls (Service Tax)
(PDF 0.34 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 61 Chapter V E\b\bectiveness o\b Tax Administration and Interna\f Contr o\fs (Service Tax) 5.1 Introduction In\fernal con\frols in an organisa\fion are designed \f o address...

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

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 95 Chapter VI E\b\bectiveness o\b Tax Administration and Interna\f Contr o\fs (Centra\f Excise) 6.1 Introduction In\fernal con\frols in an organisa\fion are designed \f o...

Chapter 3 Monitoring Mechanism for Appeal Cases in CBIC
(PDF 0.22 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 21 Chapter III Monitoring Mechanism \bor Appea\f Cases in CBIC 3.1 Appea\fs in Centra\f Excise and Service Tax While collec\fing \fhe Governmen\f reven\be, \fhere is b o\bnd...

Chapter 2 Audit Mandate, Audit Universe and Extent
(PDF 0.26 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 13 Chapter II Audit Mandate, Audit Universe and Extent o\b Audit 2.1 Audit Mandate Ar\ficle 149 of \fhe Cons\fi\f\b\fion of India provides \f ha\f \fhe Comp\froller and...

Chapter 1 Central Excise and Service Tax Administration
(PDF 0.24 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 1 Chapter I Centra\f Excise and Service Tax Administration 1.1 Resources o\b the Union Government The reso\brces of Governmen\f of India incl\bde all re ven\bes received by...

Chapter 4 Monitoring Mechanism for Recovery of Arrears in CBIC
(PDF 0.16 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) 45 Chapter IV Monitoring mechanism \bor Recovery o\b Arrears in CBIC 4.1 Introduction Any amo\bn\f recoverable from \fhe assessee d\be \fo con firma\fion of demands in favo\br...

Executive Summary
(PDF 0.09 MB)

Rep\brt N\b\f 4 \bf 2019 (Indirect Taxes-Central Excise and Service Tax) (iii) Executive Summary Sec\fion 16 of Comp\froller & A\bdi\for General’s D\b\fie s, Power and Condi\fions of Service Ac\f, 1971 manda\fes CAG \fo a\bdi\f receip\fs payable...

Index
(PDF 0.09 MB)

Tab\fe o\b Contents Contents Pages Pre\bace (i) Executive Summary (iii) Chapter I : Centra\f Excise and Service Tax Admini stration 1-12 1.1 Reso\brces of \fhe Union Governmen\f 1 1.2 Na\f\bre of Indirec\f Taxes 1 1.3 Organisa\fional S\fr\bc\f\bre 3 ...

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12 February 2019
Performance
Report No.23 of 2018 - Performance Audit on Assessment of Assessees in Real Estate Sector, Union Government, Department of Revenue - Direct Taxes

Real estate can be segregated into three broad categories - i) Residential comprising developed land, residential houses and condominiums; ii) Commercial comprising office buildings, warehouses and retail store buildings and iii) Industrial...

Sector:
Taxes and Duties
Chapter 5 Assessment of impact of tax incentives provided to housing projects
(PDF 0.22 MB)

Report No. 23 of 2018 (Performance Audit) 43 Chapter 5: Assessment o\b impact o\b tax incentives pro vided to housing projects 5.1 In order to \bromote the housing sector and to encou rage better availability of dwelling units for the lower and mi...

Chapter 4 Adequacy of systems and controls for compliance with provisions of the Act
(PDF 0.29 MB)

Report No. 23 of 2018 (Performance Audit) 2\f Chapter 4: Adequacy o\b systems and contro\fs \bor comp\f iance with provisions o\b the Act 4.1 In this cha\bter, Audit attem\bted to ascertain wheth er the existing systems and controls are adequate to...

Preface
(PDF 0.06 MB)

Report No. 23 of 2018 (Performance Audit) i Pre\bace This Re\bort for the year ended March 20\f8 has been \bre\bared for submission to the President under Article \f5\f of the Constitut ion of India. The Re\bort contains significant results of the...

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26 March 2018
Compliance
Tripura
Report No.1 of 2017 - State Finances, Government of Tripura

Based on the audited accounts of the Government of Tripura for the year ended 31 March 2017, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter-I is based on...

Sector:
Finance
Appendices
(PDF 0.69 MB)

Audit R\bport o\f Stat\b Fi\fa\fc\bs for th\b y\bar 2016-17 63 App\b\fdix - 1.1 Part A Structur\b a\fd Form of Gov\br\fm\b\ft Accou\fts Structur\b of Gov\br\fm\b\ft Accou\fts: The acco\bnts o\f the State Government are kept in th ree parts (i)...

Chapter 3 Financial Reporting
(PDF 0.17 MB)

Financial \bepo\fting Audit \bepo\ft on State Finances fo\f the yea\f 2016-17 57 A sound \bntern\fl f\bn\fnc\b\fl report\bng w\bth relev\fnt \fnd rel\b\fble \bnform\ft\bon s\bgn\bf\bc\fntly contr\bbutes to the eff\bc\bent \fnd effe ct\bve...

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08 January 2019
Performance
Report No.22 of 2018 - Accelerated Irrigation Benefits Programme, Ministry of Water Resources, River Development

The Accelerated Irrigation Benefits Programme (AIBP) was launched during 1996-97 as a Central Assistance (CA) programme for accelerating the implementation of large projects which were beyond the resource capability of the States and completion of...

Sector:
Environment and Sustainable Development
Chapter 4 Programme Implementation
(PDF 0.62 MB)

Report \bo. 22 of 2\f18 Accelerated Irrigation Benefits Programme 32 Chapter\bIV:\bPr\fgramme\bImplementati\fn\b 4.1\b\b Intr\fducti\fn AIBP was launched primarily \bo accelera\be comple\bio n of irriga\bion projec\bs and schemes by providing...

Chapter 1 Programme Overview and Audit Approach
(PDF 0.2 MB)

Report \bo. 22 of 2\f18 Accelerated Irrigation Benefits Programme 1 Chapter\bI:\bPr\fgramme\bOverview\band\bAudit\bAppr\fach\b 1.1\b\b Intr\fducti\fn\b Irriga\bion is a \f\ba\be subjec\b and \bhe role of \bhe Governmen\b of India (GoI) in \bhis...

Chapter 5 Monitoring, Operation and Maintenance of Projects
(PDF 0.35 MB)

Report \bo. 22 of 2\f18 Accelerated Irrigation Benefits Programme 68 Chapter\bV:\bM\fnit\fring,\bOperati\fn\band\bMaintenance\b\ff\bpr\fjects\b 5.1\b\b Intr\fducti\fn\b Moni\boring, opera\bion and main\benance are very crucial for implemen\ba\bion...

preface
(PDF 0.06 MB)

Report \bo. 22 of 2\f18 Accelerated Irrigation Benefits Programme iii \breface This Re\bort \for the year ended March 2017 has been \bre\bared \for submission to the President o\f India under Article 151 o\f the Constitution o\f India. This Re\bort...

Chapter 2 Planning
(PDF 0.16 MB)

Report \bo. 22 of 2\f18 Accelerated Irrigation Benefits Programme 9 Chapter\bII:\bPlanning\b 2.1\b\b Intr\fducti\fn AIBP provides for an elabora\be framework for planni ng involving mul\biple agencies bo\bh a\b \bhe Cen\bral and \f\ba\be levels. In...

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19 September 2018
Compliance Performance
Gujarat
Report No.3 of 2018 - Public Sector Undertakings Government of Gujarat

This Report contains Audit findings noticed during audit of Government Companies/Statutory Corporations of Government of Gujarat during 2016-17. This Report is divided into three chapters which contain Compliance Audit observations and one...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 Compliance Audit Observations
(PDF 0.54 MB)

Chapter III Compliance Audit Observations 47 Chapter III Compliance Audit Observations Important audit ndings that emerged from the test check of transactions of the Government of Gujarat Companies are included in this Chapter. It also includes...

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