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Page 30 of 99, showing 10 records out of 988 total

11 July 2019
Compliance Performance
West Bengal
Report No.5 of 2018 - Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal

The reply was not tenable as during 2011-12 to 2015-16, the production of CBM in West Bengal rose from 79.106 to 389.423 MMSCM 42 i.e., the State’s share 40 Treating the wastes after generation at the point of discharge. 41 Excluding Sales Tax. 42 Million metric standard cubic metres............................

Sector:
Environment and Sustainable Development |
Finance
Chapter 1 Introduction of Economic Sector of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.17 MB)

Industrial units have now become a major point source of pollution. The industrial population in the State has diverse industries 9, which contribute signifi cantly to pollution. Central Pollution Control Board (CPCB) conducted a comprehensive environmental assessment in August 2010. CPCB...........................

Chapter 2 Prevention of Industrial Pollution of Report No.5 of 2018 – Performance Audit of Pollution by Industries in West Bengal, Government of West Bengal
(PDF 0.12 MB)

The reply was not tenable as during 2011-12 to 2015-16, the production of CBM in West Bengal rose from 79.106 to 389.423 MMSCM 42 i.e., the State’s share 40 Treating the wastes after generation at the point of discharge. 41 Excluding Sales Tax. 42 Million metric standard cubic metres............................

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

In respect of six selected commissioned projects, one project was commissioned within scheduled time and five projects were commissioned after delays ranging from 17 months to 63 months. There was time overrun ranging from 39 to 53 months in respect of two ongoing Report No. 2 (Economic...........................

Sector:
Finance
Chapter 2 Performance Audit
(PDF 1.34 MB)

derived from the following:  The Wild Life (Protection) Act, 1972 as amended in 2002 and 2006  The Environment (Protection) Act, 1986  The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006  Maha rashtra Wild Life Protection Rules, 2014...........................

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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

\n 47 Andhra Pradesh & Telangana, Assam, Gujarat, Haryana, Hima\bhal Pradesh, Jharkhand, Karnataka, Kerala, Maharashtra, Odisha, Punjab, Rajasthan, Tamilnadu a nd Uttar Pradesh Report No. 1 of 2019 (Performance Aud\bt) 40 \buction of IPL fr\bnchise, BCCI h\bd to receive the inst\blments of...........................

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

Assessment Year: 2012-13 The sc\futiny \bssessment w\bs completed in M\b\fch 2015 \bt \bn income of ` 14.19 c\fo\fe. In FY 2011-12 the \bssessee h\bd issue d 36,00,010 sh\b\fes of f\bce v\blue of ` 100 \bnd p\femium \bt ` 900 pe\f sh\b\fe to th\fee pe\fsons \bs shown below: S\f. No............................

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...

Chapter 1 Introduction
(PDF 0.13 MB)

The o\fg\bnized event m\bn\bgement indust\fy in Indi\b h\bs g\fown \bt 15 per cen\f \bnnu\blly f\fom INR 28 billion in 2011-12 to INR 43 billion in 2014-15. The Indi\bn spo\fts secto\f is expe\fiencing \b se\b ch\bnge with \bll-\b\found developments initi\bted by the gove\f nment such \bs...........................

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

(c) Charge: PCIT-25, Mumbai Assessee: Sameer Baijnath Joshi Assessment Year: 2011-12 As pe\f Section 50B of the Act, \bny p\fofits o\f g\bins \b\fising f\fom the slump s\ble effected in the p\fevious ye\b\f sh\bll be ch\b\fge\b ble to income-t\bx \bs c\bpit\bl g\bins \b\fising f\fom the...........................

Executive Summary
(PDF 0.09 MB)

iii This pe\ffo\fm\bnce \budit cove\fed the \bssessment of \bssessees eng\bged in key sub-secto\fs of ente\ft\binment secto\f viz. television , \f\bdio, music, event m\bn\bgement, films, \bnim\btion \bnd visu\bl effects, b\f o\bdc\bsting, spo\fts...

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

Ltd. (AY 2011-12 & AY 2013-14), M/s Sunny Sounds Pvt. Ltd. (AY 2014-15) \bn d M/s Red Chillies Ente\ft\binment Pvt. Ltd. (AY 2012-13) 27 M/s Y\bsh\f\bj Films Pvt. Ltd. (AY 2013-14) \bnd M /s Sunny Sounds Pvt. Ltd. (AY 2014-15) 28 M/s Red Chillies Ente\ft\binment Pvt. Ltd. (AY 2 012-13)...........................

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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)

It is pertinent to mention that the Department was req\bired to p\brs\be the matter more vigoro\bsly as the Department received ( A\bg\bst 2011) the last correspondence seven years back in which it was men tioned by the OL that the payment of Department’s d\bes wo\bld be made on pr\b-rata...........................

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

per\finen\f \fo men\fion \fha\f \fhe Depar\fmen\f was req\bired \fo p\brs\be \fhe ma\f\fer more vigoro\bsly as \fhe Depar\fmen\f received ( A\bg\bs\f 2011) \fhe las\f correspondence seven years back in which i\f was men \fioned by \fhe OL \fha\f \fhe paymen\f of Depar\fmen\f’s d\bes wo\bld be...........................

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...

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...

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 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 Non...........................

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...

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 ...

Preface
(PDF 0.07 MB)

Pre\bace This Repor\f for \fhe year ended March 2018 has been prepared for s\bbmission \fo \fhe Presiden\f of India \bnder Ar\ficle 151 of \fhe Cons\fi\f\b\fion of India. The Repor\f con\fains significan\f res\bl\fs of \fhe comp liance a\bdi\f of...

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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

ord ers to the tune of ` 786.34 lakh without calling for tenders and expenditure of ` 1,140.43 lakh incurred so far was unfruitful as the project scheduled to be completed in March 2014, was still incomplete (Paragraph 1.4) Chapter-II: Economic Sector Compliance Audit Paragraphs Water...........................

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 5 Economic Sector (PSUs)
(PDF 0.42 MB)

1 Includes investment of Central Government and o thers. Chapter-V (Economic (SPSUs) Sector) 93 The investment during the period from 2011-12 to 20 16-17 ranged between ` 30.19 crore (2013-14) and ` 33.45 crore (2011-12) as shown in the following graph: Chart 5.1.1: Total investment in...........................

Chapter 3 General Sector
(PDF 1.72 MB)

records of Deputy Commi ssioner, Tawang revealed that in line with above GOI sanction order, Government of A runachal Pradesh (GoAP) accorded (March 2011) administrative approval and e xpenditure sanction 9 for “Construction of 100 bedded girls hostel at Numada Higher Secondary School, and...........................

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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

The territori al division of PWD could complete 499 (95 per cent) out of 525 SPA-R funded works by March, 2018 whic h were scheduled to be completed by March, 2017. (Para- 3.2.2.1)  Non-adherence of departmental provisions/standing o rders/technical specifications resulted in an...........................

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

Development Bank (ADB) funded Uttarakhand Emergency Assistance Project (UEAP) and World Bank funded Uttarakhand Disaster Recovery Project (UDRP) were scheduled to be completed by March 2017 and December 2017 res pectively as per loan agreements executed between the Government of Uttarakhand (GoU )...........................

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07 February 2019
Compliance Performance
Uttar Pradesh
Report No.2 of 2018 - Public Sector Undertakings Government of Uttar Pradesh

 The physical progress in 19 sampled districts ranged between 22.81 per cent and 89.09 per cent even after delay of one to 20 months after the scheduled date of completion. The main reasons for delay in completion were delays in awarding works, delay in actual site survey and delay in...........................

Sector:
Finance
Chapter 2 Performance Audits relating to Public Sector Undertakings
(PDF 1.62 MB)

E lectrification work cou ld not be completed even after delay of one to 20 months after the scheduled date of completi on. The position of maximum delay in sampled RGGVY projects in the Sta te DISCOMs up to March is depicted in chart 2.1.2 . 9 Two districts i.e. , Faizabad and Ambedkar Nagar...........................

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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

NWR (Ch andigarh UT, Haryana, Himachal Pradesh, Jammu & Kashmir and Punjab) 19 Assam-2, Bihar-2, Karnataka-32, Kerala-22, Odis ha-4, Rajasthan-26, Tamilnadu-3, Uttar Pradesh-16, Uttarakhand-6, West Bengal-10 and NWR – 11 Report No. 23 of 2018 (Performance Audit) 19 charges related to the real...........................

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

c. In Tamilnadu, PCIT-\f Chennai charge, M/s Arunakri H omes Private Limited for AY 20\f4-\f5 issued 40,000 equity shares of ` \f0 each at a \bremium of ` 450 \ber equity share. The fair market value of sh are should be the face value of the share i.e. ` \f0 each as there was no Reserves and...........................

Chapter 3 Efforts of Income Tax Department to widen the tax base in Real Estate Sector
(PDF 0.13 MB)

NWR (Ch andigarh UT, Haryana, Himachal Pradesh, Jammu & Kashmir and Punjab) \f9 Assam-2, Bihar-2, Karnataka-32, Kerala-22, Odis ha-4, Rajasthan-26, Tamilnadu-3, Uttar Pradesh-\f6, Uttarakhand-6, West Bengal-\f0 and NWR – \f\f Report No. 23 of 2018 (Performance Audit) \f9 charges related to the...........................

Chapter 2 Completeness of the tax base of assesses engaged in real Estate Sector
(PDF 0.19 MB)

Report \bo. 23 o\f 2018 (Per\formance Audit) 7 Chapter\b2:\bCo\fpleteness\bof\bthe\btax\bbase\bof\bassessees\b engaged\bin\b real\bestate\bsector\b 2.1\bIn thi\b chapt\fr, w\f focu\b on th\f i\b\bu\f wh\fth\fr or not all th\f d\fv\flop\fr\b/...

Executive Summary
(PDF 0.13 MB)

Report \bo. 23 o\f 2018 (Per\formance Audit) iii Executi\be Summ\fry Real es\ba\be can be se\fre\fa\bed in\bo \bhree broad ca\be \fories - i) Residen\bial comprisin\f developed land, residen\bial houses and c ondominiums; ii) Commercial comprisin\f...

Appendix
(PDF 0.07 MB)

Report No. 23 of 2018 (Performance Audit) 5\f Appendix-I (Re\ber paragraph 1.6) Se\fection o\b cases State Charges Number o\b cases CsIT AO Se\fected Produced Not produced Andhra Pradesh & Te\fangana \f0 28 \f,050 \f,006 44 Assam 4 \f2 370 370 0...

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30 November 2018
Compliance Performance
Kerala
Report No.6 of 2018 - Economic Sector, Government of Kerala

2.6.2.8 Human habitation inside Wayanad Wildlife Sanctuary . The Act as well as the Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006, require that forest rights of the forest dwelling Scheduled Tribes and other trad itional forest dwellers...........................

Sector:
General Sector Ministries and Constitutional Bodies
Appendices
(PDF 0.67 MB)

8 Kottayam Plan work 2011-12 Construction of Chamappana-Teakoy Estate Marmalaruvi Road- Ch.0/000 to 2/900 km (129/SESC/2012-13 dated 12/07/2012) 4.94 Bridge was completed. Road could not be completed due to dispute of the title of the Teakoy Estate through which major part of road was...........................

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

As \bn 31 March 2017, there was 92 inc\bmplete w\brks/ pr\bjects wh\bse scheduled date \bf c\bmpleti\bn was 31 March 2017. The cumulativ e expenditure upt\b 31 March 2017 was ` 966.15 cr\bre \bn th\bse w\brks/pr\bjects against budge ted c\bst \bf ` 1,251.73 cr\bre. The summarised p\bsiti\bn...........................

Sector:
Finance
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