MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
International Relations
Grievances
Employee Corner

Audit Reports

Reports older than 2009

Filter

filter

Page 33 of 33, showing 7 records out of 327 total

21 June 2013
Performance
Andhra Pradesh
Report No. 1 of 2013 - Performance Audit on Revenue sector of Government of Andhra Pradesh

As per Article 7(b) of Schedule I-A to the IS Act, the pawn, pledge, or hypothecation of movable property, where such pawn, pledge, or hypothecation has been made by way of security for the repayment of money advanced, or to be advanced by way of loan or an existing or future debt, is leviable............

Sector:
Taxes and Duties
Chapter 5 - Stamp Duty and Registration Fees
(PDF 0.18 MB)

As per Article 7(b) of Schedule I-A to the 2012) during the test check IS Act, the pawn, pledge, or of ‘Form 20’ relating to the hypothecation of movable property, registration of vehicles and where such pawn, pledge, or the analysis of the data of hypothecation has been made by way of the............

Download Full Report (PDF 2.52 MB)
Compliance
Andhra Pradesh
Report of 2011 - Performance Audit on Revenue of Government of Andhra Pradesh

manufacture, processing, fabrication, erection, installation, laying, fitting out, improvement, modification, repair or commissioning of any movable or immovable property. 2(45) Nil Tax is payable on the value of goods at the time of incorporation, at the rates applicable to the goods.............

Sector:
Taxes and Duties
Chapter 5 - Stamp Duty and Registration Fees
(PDF 0.09 MB)

(December As per Article 7(b) of Schedule I-A to 2010 and January 2011) the IS Act, the pawn, pledge, or during the test check of hypothecation of movable property, Form 20 relating to the where such pawn, pledge, or registration of vehicles in hypothecation has been made by way of the offices............

Chapter 2 - Sales TAX / VAT
(PDF 0.31 MB)

manufacture, processing, fabrication, erection, installation, laying, fitting out, improvement, modification, repair or commissioning of any movable or immovable property. Levy of tax under Tax is payable on the value of goods at the 4(7)(a) 17(1 Xe) Regular Scheme time of incorporation,............

Download Full Report (PDF 2.55 MB)
Compliance
Andhra Pradesh
Report of 2009 - Compliance Audit on Revenue of Government of Andhra Pradesh

the IS Act, conveyance includes a conveyance on sale, every instrument and every decree or final order of any civil court by which property, whether movable or immovable, or any estate or interest in any property is transferred to another. Test check of the records of DR, Hyderabad and four SRs............

Sector:
Taxes and Duties
(PDF 0.41 MB)

conveyance includes a conveyance on sale, every instrument and every decree or final order of any civil court by which property, whether movable or immovable, or any estate or interest in any property is transferred to another. Test check of the records of DR. Hyderabad and four SRs140 (between............

Download Full Report (PDF 0.75 MB)
18 July 2014
Performance
Report No. 5 of 2014 - Performance Audit on Stressed Assets Stabilisation Fund SASF of Union Government, Ministry of Finance Department of Financial Services

Industrial Development Bank of India [IDBI] was an apex institution to provide long term finance to industrial enterprises, both in public and private sectors. IDBI ceased to exist with effect from 1 October 2004 and in its place IDBI Bank came into ...

Sector:
Finance
Chapter 6 - Resolved Cases
(PDF 1.69 MB)

ARCIL filed (2004) recovery petition before the Madras High Court. The Official Liquidator (OL) of Madras High Court had sold (2009) movable and immovable assets of SIL for 230.42 crore out of which the dues of the Trust were 28.58 crore. The Trust received (February 2011) 23.19 crore............

Chapter 3 - Inadmissible Exchange of Stressed Assets
(PDF 1.41 MB)

12 Audit Report on Stressed Assets Stabilisation Fund Since there was a stay on sale of immovable property, ARCIL was trying to sell the movable property, reserve price of which was a paltry amount of 20.93 crore. Pro-rata share of the Trust was not available. 3.2.2 Shri Vishnupriya............

Download Full Report (PDF 34.79 MB)
18 February 2014
Performance
Report No. 32 of 2013 - Performance Audit of Employees' Provident Fund Organisation of Union Government (Civil), Autonomous Bodies, Ministry of Labour and Employment

The Government of India has enacted a number of legislations in the area of social security. Employees Provident Funds and Miscellaneous Provisions Act, 1952 is an important Act in this regard. The Act provides for compulsory provident fund, pension ...

Sector:
Social Welfare
Chapter-IV: Contribution and Recovery
(PDF 5.47 MB)

Section 8B, 8C and 8F of the Act empower the EPFO to issue Revenue Recovery Certificate (RRC) and recover the amount by attachment and sale of movable or immovable property of the establishment or the employer. Scrutiny of records in selected ROs/SROs in Chhattisgarh, Delhi, Madhya Pradesh,............

Download Full Report (PDF 23.85 MB)
18 July 2014
Performance
Report No. 7 of 2014 - Performance Audit on Assessment of Firms Union Government, Department of Revenue - Direct Taxes

Partnership Firms (Firms) along with Association of Persons (AOPs) and Body of Individuals (BOIs) constitute one of the major businesses apart from the corporate sector in India. Firms are governed by India Partnership Act, 1932. The Income Tax Act, ...

Sector:
Taxes and Duties
Chapter 5 - Internal Control
(PDF 3.75 MB)

may, if so authorized by the CCIT or CIT by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable/immovable property in the manner laid down in the schedule. Further, Chapter 13 of the Manual of Office Procedure of the ITD specifies that............

Download Full Report (PDF 24.01 MB)
06 September 2014
Compliance Performance
Andhra Pradesh
Report No. 4 of 2014 - Performance and Compliance Audit on Revenue sector of Government of Andhra Pradesh

of co-ordination between departments such as in case of Transport and Registration and Stamps resulted in non-levy of stamp duty on hypothecation of movable properties. Compliance Issues xExclusion of cost of improvements made by lessees resulted in short levy of duties of `16.37 crore. CHAPTER............

Sector:
Taxes and Duties
Chapter 6 - Stamp Duty and Registration Fees
(PDF 0.43 MB)

of co-ordination between departments such as in case of Transport and Registration and Stamps resulted in non-levy of stamp duty on hypothecation of movable properties. Compliance Issues Exclusion of cost of improvements made by lessees resulted in short levy of duties of? 16.37 crore. Audit............

Download Full Report (PDF 1.41 MB)