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Page 37 of 59, showing 10 records out of 582 total

24 March 2017
Compliance Performance
Madhya Pradesh
Report No 2 of 2017 - Madhya Pradesh Economic Sector

Performance Audit of MPWSRP for the period 2011-12 to 2015-16 revealed that most of the deficiencies as pointed out in ear lier CAG’s report persisted, as discussed in succeeding paragraphs. Audit findings 2.2.7 Planning and implementation 2.2.7.1 Changes in the scope of assets modernisati on............

Sector:
Finance
Preface MP Report No 2 of 2017 Economic Sector
(PDF 0.02 MB)

Report for the year ended 31 March 2016 has been prepared for submission to the Governor of Madhya Pradesh under Article 151 of the Constitution of India. The Report, contains significant results of the per formance audits and compliance audits of the Departments of the Governm ent of Madhya............

Overview MP Report No 2 of 2017 Economic Sector
(PDF 0.2 MB)

ix Overview This Report of Comptroller and Auditor General of India on Economic Sector, Government of Madhya Pradesh for the year ended 31 March 2016 comprises three Chapters. First Chapter contains the............

Chapter 3 Compliance Audit MP Report 2 of 2017
(PDF 3.59 MB)

The administrative approval to the project will be then accorded by the Government in accordance with TS. The Department fo llows the latest Indian Road Congress (IRC) codes in road works. Composition of road structure The road structure cross section is composed of var ious components, viz.,............

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24 March 2017
Compliance Performance
Madhya Pradesh
Report 1 of 2017 - PSUs Madhya Pradesh

The acco unts certified by the Statutory Auditors (Chartered Accountants) appointe d by the CAG under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the repor ts of the Statutory Auditors. In addition, these Companies are............

Sector:
General Sector Ministries and Constitutional Bodies
Preface Madhya Pradesh Report 1 of 2017
(PDF 0.01 MB)

The acco unts certified by the Statutory Auditors (Chartered Accountants) appointe d by the CAG under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the repor ts of the Statutory Auditors. In addition, these Companies are............

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24 March 2017
Compliance
Union Government Report 8 of 2017 - Civil UT without Legislatures Compliance Audit

Report of the Comptroller and Auditor General of India for the year ended March 2016 Union Government (Civil) Union Territories without Legislatures Compliance Audit Observations Report No. 8 of............

Sector:
Finance
Preface Union Government Report 8 of 2017 Civil UT without Legislatures CA
(PDF 0.02 MB)

8 of 2017 iii This Report for the year ended March 2016 has been prepared for submission to the President under Article 151 of the Constitut ion of India. The Report contains significant results of the comp liance audit of financial transactions of five Union Territories without legi slatures.............

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10 March 2017
Compliance
Report 2 of 2017 - Revenue Direct Taxes

ITD’s IT initiative 12-13 xvi. Effectiveness of Internal Audit 13 Chapter II: Audit Mandate, Products and Impact 15-20 i. Authority of the CAG for audit of receipts 15 ii. Examination of systems and procedures and their efficacy 15-17 iii. Audit products and response to audit 17-18 iv. Audit............

Sector:
Taxes and Duties
Appendix Union Government Report 2 of 2017 Revenue Direct Taxes
(PDF 0.57 MB)

2 of 2017 (Direct Taxes) 133 Appendix 2.3 (Reference: Paragraphs 2.3.4, 3.1.2 and 4.1.3) Sl. No. CAG DP No. State CIT Charge Assessee Name AY TE (` `` ` in lakh) Corporation Tax Quality of assessments - Arithmetical errors in com putation of income and tax 1 9-CT Maharashtra Pr. CIT-1, Mumbai............

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10 March 2017
Compliance
Union Report 3 of 2017 Revenue Indirect Taxes Central Excise

by the Ministry this year relate d to registered assessees does not tally with the data f\brnished last year by the Ministry and reported in CAG’s report no. 2 of 2016. 1.10 Budgeting Issues in Central Excise Table 1.8 depicts a comparison of the B\bdget Estima tes and the corresponding............

Sector:
Taxes and Duties
Preface Union Government Report 3 of 2017 Revenue Indirect Taxes Central Excise
(PDF 0.07 MB)

(i) Pre\bace This Repor\f for \fhe year ended March 2016 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 \fhe............

Chapter 2 Recovery of Arrears Union Government Report 3 of 2017 Revenue Indirect Taxes Central Excise
(PDF 0.46 MB)

ix) A de\fand of ` 56.32 lakh \bas confir\fed (October 1990) against M/s. North India Tobacco, in Ghaziabad Co\f\fissioner ate against \bhich the assessee filed an appeal before CESTAT. The CESTAT set aside (July 1992) the appeal of the assessee. Though Depart\fent issued (1 995)............

Chapter 5 Effectiveness of Internal Controls Union Government Report 3 of 2017 Revenue Indirect Taxes Central Excise
(PDF 13.07 MB)

A\bdi\f examina\fion of records of M/s Indian Oil Corp ora\fion L\fd. Refinery Division, Bara\bni, in Pa\fna Commissionera\fe reveale d (March 2016) \fha\f \fhe assessee availed and \b\filised CENVAT credi\f of ` 23.35 lakh d\bring 2014-15 on Service Tax paid for civil works e.g.............

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10 March 2017
Compliance
Report 4 of 2017 - Revenue Direct Taxes

Report of the Comptroller and Auditor General of India for the year ended March 2016 Performance Audit of Implementation of TDS/TCS Schemes Union Government Department of Revenue - Direct Taxes............

Sector:
Taxes and Duties
Preface Union Government Report 4 of 2017 Revenue Direct Taxes
(PDF 0.06 MB)

Audit) i This Report for the year ended March 2016 has been prepared for submission to the President under Article 151 of the Constitut ion of India. The Report contains significant results of the perf ormance audit of Implementation of TDS/TCS Schemes of the Department of Revenue –............

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10 March 2017
Compliance
Union Report 41 of 2016 - Revenue Service Tax

Prod\bcts - Compliance A\bdit Report 16 1.21 So\brces of Information and the Process of Cons \bltation 16 1.22 Report Overview 16 1.23 Response to CAG's A\bdit, Reven\be Impact/Follow -\bp of A\bdit Reports 16 Contents Pages Chapter II : Recovery o\b Arrears 19-43 2.1 Introd\bction 19 2.2............

Sector:
Taxes and Duties
Preface Union Government Report 41 of 2016 Revenue Service Tax
(PDF 0.06 MB)

(i) Pre\bace This Repor\f for \fhe year ended March 2016 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 \fhe............

Chapter 4 Non Compliance with Rules and Regulations Union Government Report 41 of 2016 Revenue Service Tax
(PDF 0.11 MB)

of Provi\fion o f Service Rule\f R\ble 6A(1)(d) of Service Tax R\bles, 1994 envisages \fha\f if \fhe place of provision of \fhe service is o\b\fside India, \fhen \fhe provision of any service provided or agreed \fo be provided shall be \frea\fed as expor\f of service. F\br\fher, q\bery No.5.2.4............

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10 March 2017
Performance
Report 40 of 2016 - Commercial Civil Aviation Performance Audit

AIL reported a positive EBITDA o f `166 crore (April-December 2014) from a negative `191 crore (April-December 2013) both statutory audi tors and CAG of India had expressed qualified opinion on the accounts of AIL for all the three years (2012-13 to 2014-15) pointing out significant............

Sector:
Transport & Infrastructure
Chapter 6 Management Union Government Report 40 of 2016 Commercial Civil Aviation PA
(PDF 0.62 MB)

Airlines of 48 countries operated in India. Report No. 18 of 2011 of CAG of India titled ‘Perfo rmance Audit Report on Civil Aviation in India’ had highlighted the impact on Indian carr iers particularly AIL of the significant enhancement of bilateral entitlements agreed to by India, after............

Executive Summary Union Government Report 40 of 2016 Commercial Civil Aviation PA
(PDF 2.1 MB)

Report No. 40 of 2016 iii Executive Summary Background Air India Limited (AIL), wholly owned by the Govern ment of India (GoI), is engaged in Domestic as well as international air transport ope rations. The............

Chapter 3 Financial Restructuring and Turnaround Plan Union Government Report 40 of 2016 Commercial Civil Aviation PA
(PDF 0.21 MB)

AIL reported a positive EBITDA o f `166 crore (April-December 2014) from a negative `191 crore (April-December 2013) both statutory audi tors and CAG of India had expressed qualified opinion on the accounts of AIL for all the three years (2012-13 to 2014-15) pointing out significant............

Chapter 12 Conclusion Union Government Report 40 of 2016 Commercial Civil Aviation PA
(PDF 0.09 MB)

40 of 2016 147 sixth degree traffic carried by the foreign carriers to and from India. AIL, on the other hand, failed to utilise its fifth freedom rights and comp ete effectively. Audit also noticed that the quantum of equity commi tted by GoI needs to be adjusted in view of the reduced............

Annexures Union Government Report 40 of 2016 Commercial Civil Aviation PA
(PDF 0.49 MB)

The assertions of the Company, may, however be seen in light of the fact that audit (both statutory auditors and CAG audit) have expressed qu alified opinion on the accounts of AIL for all the three years (201 2-13 to 2014-15) pointing out significant understatement of losses i n the financial............

Annexures Union Government Report 40 of 2016 Commercial Civil Aviation PA
(PDF 0.49 MB)

The assertions of the Company, may, however be seen in light of the fact that audit (both statutory auditors and CAG audit) have expressed qu alified opinion on the accounts of AIL for all the three years (201 2-13 to 2014-15) pointing out significant understatement of losses i n the financial............

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10 March 2017
Compliance Performance
Delhi
Report 1 of 2017 on Social, General and Economic Sectors of Government of National Capital Territory of Delhi

Report of the Comptroller and Auditor General of India on Social, General and Economic Sectors (Non-Public Sector Undertakings) for the year ended 31 March 2016 Government of National Capital............

Sector:
Finance |
Social Welfare |
Education, Health & Family Welfare
Chapter 3 of NCT Delhi Report 1 of 2017 - Compliance Audit
(PDF 0.57 MB)

In exercise of powers under Section 93 (1) of the Finance Act, 1994, the Ministry of Finance (Department of Revenue), Government of India, vide its Notification dated 20 June 2012, exempted services provided to or by an educational institution in respect of education by way of (a) auxiliary............

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27 February 2017
Compliance Financial
Haryana
Haryana Report 1 of 2017 Non-PSUs Social, General and Economic Sectors

on which the Government is yet to take final decision as on 31 August 2016 1.9 118 1.6 Statement showing the details of rendering of account s to CAG and submission of Audit Report to State Legislature by the autonomous bodies 1.10 119 2.1 Production and arrival of produce of main crops in the............

Sector:
Social Welfare
Haryana Chapter 1 Introduction Report 1 of 2017 Non PSUs SGE Sectors
(PDF 0.18 MB)

The audit of accounts of 29 bodies in the State has been entrusted to the CAG. The status of entrustment of audit, rendering of accounts to audit, issuance of Separate Audit Reports (SARs) and its placement in the Legislature as on 31 August 2016 is indicated in Appendi x 1.6 . One 3 autonomous............

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