Audit Reports

BE for Financial Year 2019-20 projected an increase in FD to 3.30 per cent , which was seen as a return ‘to the path of fiscal rectitude’. This was based on expectations of higher receipts and rationalisation of expenditure. In the RE for Financial Year 2019-20, projection of FD was...............

iv) IRCTC to implement return of plastic drinking water bottles as part of Extended Producer Responsibility. v) Provision of Plastic Bottle Crushing Machines (PBCM s). Compliance to these Plastic Waste Management Rules 2016 as also the instructions of Railway Board were examined in Audit...............

supplies on which input tax credit shall not be available, which inter-alia include s a) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract services and b) goods...............

Iraq, Jordan, Syria, Saudi Arab, define their antiquities as movable or immovable. The issue of incorrect declaration of an immovable antiquities as monument ( e.g. statue carved on a stone, immovable mounted cannons) could be resolved by further elaborati ng the definition and notification of...............

Moreover, the Company started filing revised TDS returns with Tax Authorities for previous years also, wherever anomaly was noticed. Ministry agreed (October 2021) with the reply of UIICL. 35 NPPA circular F.No.8(41)/2017/DP/NPPA/Div.-II dated 13 February 2017. 36 Section 194J of Income Tax...............

In case the estimated toll collection falls short of the project costs including return on investment, NHAI provides finance to meet the gap in the form of viability gap funding (VGF). In certain cases, the concessionaires may offer premium/ negative grant instead of getting VGF. 3 BOT (Annuity)...............

 Policy for investment of funds in joint ventures/ others may be framed and funds should be invested in a prudent manner to ensure optimum return.  The Company may make efforts to finalise and communicate quarterly prices timely and persuade NTPC to make payment on the basis of...............

Rule 28(i) of the OFD Code , 1979 , stipulates the duties of Range Officers (RO) that he must know the nature, value and extent o f forest property committed to his charge and must know the plan prescribed for protection and management of that property, which not only consists of...............