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Page 33 of 154, showing 10 records out of 1,538 total

13 September 2019
Compliance Performance
Meghalaya
Report No. 2 of 2019 - Revenue Sector, Government of Meghalaya

Additionally, registration of leases of immovable property for an y term exceeding one year, or reserving a yearly rent is compulsory under Section 17 of the Indian Registration Act, 1908. The Stamps & Registration Department, Governm ent of Meghalaya (GoM) fixed (June 2011) the fees for...............

Sector:
Taxes and Duties

At the district level, 17 Superintendents of Taxes (SsT) have been entrust ed with the work of registration, scrutiny of returns, collection of taxes, levy of i nterest and penalty, issue of road permits/declaration forms, enforcement and supervis ion. 2.2 Results of Audit Test check of the...............

The cement companies operating in the State submit their monthly utilisation return of the limestone extracted from the leased areas for manufacture of cement. The Mining Department collects royalty and mineral cess due on such limestone utilized. The Department also issues the Mineral Cess...............

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27 August 2019
Compliance
Manipur
Report No.1 of 2019 - State Finances, Government of Manipur

19 Other taxes include taxes on immovable property ot her than agricultural land, taxes and duties on electricity and agricultural income. Revenue Head 2013-14 2014-15 2015-16 2016-17 2017-18 % increase over previous year State Goods & Services Tax (SGST) - - - - 301.53 18 (100) Taxes on sales,...............

Sector:
Finance

19 Other taxes include taxes on immovable property ot her than agricultural land, taxes and duties on electricity and agricultural income. Revenue Head 2013-14 2014-15 2015-16 2016-17 2017-18 % increase over previous year State Goods & Services Tax (SGST) - - - - 301.53 18 (100) Taxes on sales,...............

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02 August 2019
Financial
Sikkim
State Finances Audit Report 2017-18 Sikkim

 The State Government had not set up Property Tax Bo ard as of March 2018 for realisation of property tax.  Internal audit was inadequate as none of the seven planned ULBs was audited. 1.8 Quality of expenditure The availability of better social and physical infrastructure in the State...............

Sector:
Finance

 The State Government had not set up Property Tax Bo ard as of March 2018 for realisation of property tax.  Internal audit was inadequate as none of the seven planned ULBs was audited. 1.8 Quality of expenditure The availability of better social and physical infrastructure in the State...............

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26 July 2019
Compliance Performance
Assam
Report No.2 of 2019 - Revenue Sector, Government of Assam

Department should realise the outst anding dues against the defaulter within a limited time period, otherwise, attachment of movable and immovable property may be initiated. 2.4.15.3 Non-levy of interest on the dues realised under certificate cases Section 16 of the BPDR Act,1913...............

Sector:
Taxes and Duties

Department should realise the outst anding dues against the defaulter within a limited time period, otherwise, attachment of movable and immovable property may be initiated. 2.4.15.3 Non-levy of interest on the dues realised under certificate cases Section 16 of the BPDR Act,1913...............

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06 August 2019
Compliance
Haryana
Report No.1 of 2019 - State Finances, Government of Haryana

The compensation payable to the State shall be cal culated for every financial 4 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity. 5 The State Government launched (June 2017) “the Haryana One Time Settlement Scheme” for...............

Sector:
Finance

The compensation payable to the State shall be cal culated for every financial 4 Other taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity. 5 The State Government launched (June 2017) “the Haryana One Time Settlement Scheme” for...............

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20 July 2019
Compliance
Tamil Nadu
Report No.1 of 2019 - State Finance, Government of Tamil Nadu

In Tamil Nadu, the revenue realised through the taxes since now 2 Other taxes include taxes on immovable property other than agricultural land , taxes and duties on electricity and agricultural income. Chapter I - Finances of the State Government 11 subsumed into GST was ` 29,7 86 .36 crore...............

Sector:
Finance

In Tamil Nadu, the revenue realised through the taxes since now 2 Other taxes include taxes on immovable property other than agricultural land , taxes and duties on electricity and agricultural income. Chapter I - Finances of the State Government 11 subsumed into GST was ` 29,7 86 .36 crore...............

Nadu Financial Code stipulates that heads of office should report all case s of defalcations or loss of public moneys, stores or other movable or immovable properties to the AG (A&E) . Further, the Financial Code prescribes the principles and procedures to be followed for enforcing...............

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26 July 2019
Compliance
Gujarat
Report No.2 of 2019 - State Finances, Government of Gujarat

260 12 5 5.01 1.92 Land revenue 3,620 2,200 1,859 -1,761 -341 -48.64 -15.50 Stamps and registration fees 7,000 7,100 7,255 255 155 3.64 2.18 Taxes on immovable property other than agricultural land 339 334 287 -52 -47 -15.40 -14.05 State excise 173 75 85 -88 10 -51.01 13.00 Taxes on sales, trade...............

Sector:
Finance
(PDF 2.36 MB)

260 12 5 5.01 1.92 Land revenue 3,620 2,200 1,859 -1,761 -341 -48.64 -15.50 Stamps and registration fees 7,000 7,100 7,255 255 155 3.64 2.18 Taxes on immovable property other than agricultural land 339 334 287 -52 -47 -15.40 -14.05 State excise 173 75 85 -88 10 -51.01 13.00 Taxes on sales, trade...............

47 State Finances Audit Report for the year ended 31 March 2018 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are the accounts of expenditure of the Government for each financial year, compared...

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30 July 2019
Compliance
Report No.9 of 2019 - Compliance Audit of Union Government, Department of Revenue - Direct Taxes

Capital gains arising from the transfer of immovable property are chargeable to tax in the previous year in which the effect of transfer of the title is conveyed and registered. Further, as per section 112 of the Income Tax Act, 1961, in the case of an individual or a Hindu undivided family the...............

Sector:
Taxes and Duties
(PDF 0.25 MB)

Capital gains arising from the transfer of immovable property are chargeable to tax in the previous year in which the effect of transfer of the title is conveyed and registered. Further, as per section 112 of the Income Tax Act, 1961, in the case of an individual or a Hindu undivided family the...............

As the sale consideration for transfer of immovable property had to be taken as per the registered sale deeds, the premium received by the seller over and above the registered sale consideration had to be treated as ‘income from other sources’. Omission to do so had resulted in inadmi...............

A total of 7,13,139 returns 55 were filed by corporate assessees during the FY 2016-17. ITD completed a total of 1,18,101 corporation tax scrutiny assessments in FY 2016-17 or in earlier years in those units which were audited during audi t plan of 2017-18. Out of 1,18,101 corporation tax...............

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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)

of GST 1 1.3 Key le\bislations 3 1.4 New factors in GST 3 1.5 Central Administrative Structure 7 1.6 The objectives of GST 8 Chapter II : Revenue and return \biling trends 25-39 2.1 Revenue trend 25 2.2 GST Re\bistrations 30 2.3 GST Return filin\b pattern 33 2.4 Conclusion 38 Chapter III :...............

Sector:
Taxes and Duties

t on changing  The criterion to opt in for composition under VAT o r Central Excise being different in comparison to GST  \bon-availability of the Return data based on PA\b in respect of migrated taxpayers in the system GST\b informed that the validations were hence kept in abeyance and have...............

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26 July 2019
Compliance Performance
Rajasthan
Report No.3 of 2019 - Public Sector Undertakings, Government of Rajasthan

Statement showing GP failed DTs lying with Central 158 Store/ supplier firms, deposited in Central Store, lifted, repaired and returned during the period 2015-18 14. Statement showing position of equity and outstanding 159-162 loans relating to State PSUs (other than Power Sector) as on 31 March...............

Sector:
Transport & Infrastructure |
Power & Energy |
Industry and Commerce

The Public Sector Undertakings are expected to yield reasonable return on investment made by Government in the undertakings. The amount of investment in the power sector PSUs as on 31 March 2018 was~ 117215.41 crore consisting of~ 41876.05 crore as equity and ~ 75339.36 crore as long term loans................

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