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Page 4 of 114, showing 10 records out of 1,134 total

08 August 2022
Performance
Report No. 12 of 2022- Performance Audit on Exemptions to Charitable Trusts and Institutions, Union Government Department of Revenue - Direct Taxes .

Audit observed that the assessee had earned a profit of  ` 8.94 crore, through the activities of purchase and sale of books and providing transport facilities to stude nts of the institution as well as also to the students of another trust, namely ‘N 8’ Educational Trust. According to the.........

Sector:
Taxes and Duties
Chapter-6-Compliance with existing provisions of Act/Rules/ Circulars in making assessments
(PDF 0.4 MB)

Audit observed that the assessee had earned a profit of ` 8.94 crore, through the activities of purchase and sale of books and providing transport facilities to stude nts of the institution as well as also to the students of another trust, namely ‘N 8’ Educational Trust. According to the.........

Executive summary
(PDF 0.09 MB)

Report \bo. 12 o\f 2022 (Per\formance Audit) iii \bxecut\fve Summary The Income Tax Act, 1961 (the Act) \brovides \for tax exem\btions to various entities, including Government \funded entities, engaged in objects which are charitable in nature, in...

Chapter-5-Systemic deficiencies/effectiveness of provisions relating to the Trusts/Institutions
(PDF 0.56 MB)

Karnataka & Goa 15 8 7 5 West Bengal and NER 34 4 30 6 Uttar Pradesh & Uttarakhand 28 60 0 28 7 Bihar 4 61 0 4 8 Jharkhand 0 0 0 9 Gujarat 12 1 11 10 Rajasthan 33 25 8 11 Tamil Nadu 40 40 0 12 Kerala 20 20 0 13 Punjab, Himachal Pradesh, Haryana, Jammu 36 27 9 14 Delhi 28 0 28 15 Madhya Pradesh &.........

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04 August 2022
Performance
Jharkhand
Report No. 3 of 2022 - Report of the C&AG on Implementation of Rural Electrification schemes in Jharkhand for the year ended 31 March 2020

The Audit Report of the Comptroller and Auditor General of India on Implementation of Rural Electrification schemes in Jharkhand, Government of Jharkhand, for the year ended 31 March 2020, prepared under Article 151 of the Constitution of India, was ...

Sector:
Power & Energy
Chapter 7
(PDF 0.17 MB)

Chapter 7 C ontract M anagement 7.1 Irregular award of contracts 7.1.1 Irregular award of contracts under RGGVY (XII Plan) As per terms and conditions in the Standard Bid Doc ument (SBD) for RGGVY (XII Plan), criteria for technical qualificat ion of ...

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04 August 2022
Compliance Performance
Jharkhand
Report No. 1 of 2022 - Report of the C&AG on General, Social, Economic and Revenue Sectors including SPSEs for the year ended 31 March 2020

\ \ \ 2 Commercial Taxes (33 paragraphs), Excise and Pro hibition (6 paragraphs); Transport (21 paragraphs); Revenue, Registration and Land Ref orms (9 paragraphs) and Mines and Geology (6 paragraphs). Chapter I: General (Section-B) 31 Table - 1.5 Sl. No. Audit Report ending on 31 March Date.........

Sector:
Education, Health & Family Welfare |
Power & Energy |
Transport & Infrastructure |
Taxes and Duties
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08 August 2022
Performance
Report No.4 of 2022 - Performance Audit on Conservation of Coastal Ecosystems, Union Government (Ministry of Environment, Forest & Climate Change)

Laying\b of\b Natural\b Gas\b pipeline\b by\b Mahanagar\bGas\bLtd,\bMaharashtra Accorded c\bearance by MoEF&CC in 2018 The project entai\bed transportation and distribution of natura\b gas by \baying of pipe\bines from Uran to Navi Mumbai Municipa\b Corporation. The consu\btant JV.........

Sector:
Environment and Sustainable Development
Annexures
(PDF 0.42 MB)

No. State Name of the Project Important prerequisites not ensured before the grant of clearance Remarks A feasibility study on muck transportation for possibility of alternative mode of early transportation of muck was to be submitted to the MoEF&CCC within six months of CRZ clearance for.........

Chapter 3 Project Clearances under CRZ Notifications
(PDF 0.23 MB)

Consultant for EIA Laying of Natural Gas pipeline by Mahanagar Gas Ltd, Maharashtra Accorded clearance by MoEF&CC in 2018 The project entailed transportation and distribution of natural gas by laying of pipelines from Uran to Navi Mumbai Municipal Corporation. The consultant JV Analytical.........

Chapter 4 Post Clearance Monitoring and Enforcement of CRZ Notifications
(PDF 1.25 MB)

Performance Audit Report on Conservation of Coastal Ecosystems 26 Chapter 4: Post clearance monitoring and enforcement of CRZ Notifications Monitoring is an essential component for sustainability of any developmental project. It forms an integral...

Chapter 5 Conservation of Coastal Ecosystems
(PDF 0.67 MB)

Performance Audit Report on Conservation of Coastal Ecosystems 40 Chapter 5: Conservation of Coastal Ecosystems Audit sampled two coastal districts from each of the nine coastal states to assess the health of vulnerable and fragile marine ecosystems ...

Abbreviations
(PDF 0.1 MB)

Report No. 4 of 2022 1ìó Abbreviations 1. BENFISH West Bengal State Co-operative Federation Ltd. 2. BIS Bureau of Indian Standards 3. BOD Biochemical Oxygen Demand 4. CAA Coastal Aquaculture Authority 5. CCA Composite Consent and Authorisation...

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08 August 2022
Compliance
Report No.15 of 2022 - Compliance Audit on Finance and Communication, Union Government

of Posts 36-75 3.1 Performance Audit of IT Modernisation Project in Department of Posts 36 3.2 Functioning of Railway Mail Service and Road Transport Network in Department of Posts 51 3.3 Idling of Aadhaar enrolment kits in Post Office Aadhaar Centres 67 ii 3.4 Irregular Pension payments.........

Sector:
Finance
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08 August 2022
Financial
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No. 2 of the year 2022 - Audit Report of the Comptroller and Auditor General of India on the Union Territory Finances for the year ended 31 March 2021,Government of Union Territory of Jammu and Kashmir

Out of total loans of `61.64 crore disbursed during 2020-21, loan of `32.50 crore was granted to J&K State Road Transport Corporation Limited which already had outstanding l oans of `406.73 crore ending 31 March 2020 ( `383.73 crore received from erstwhile State and `23 crore from UT of J&K)..........

Sector:
Finance
Chapter-5
(PDF 0.22 MB)

Major difference in balances was observed in Jammu & Kashmir State Road Transport Corporation relating to both o utstanding loans and equity. The information of outstanding guarantees was await ed from Jammu and Kashmir Power Development Corporation Limited and Jammu and Kashmir Power.........

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08 August 2022
Performance
Report No.16 of 2022 - Performance Audit on Waste Management in Indian Railways, Union Government (Railways)

and collection/segregation of Plastic wa stes at stations 2.10 16 Segregation, Collection and separate accumulation o f Municipal Solid Waste 2.11 18 Transportation and disposal of solid waste 2.11.1 19 Facilities for Management of solid waste 2.11.2 20 Conclusion 2.12 20 Recommendation 2.13 22.........

Sector:
Transport & Infrastructure
Chapter-3 Management of waste generated at Railway workshops, Maintenance Sheds, Coaching Depots and Production Units
(PDF 0.17 MB)

containers and it’s labelling Form-8 Up keep of records of sale, transfer, storage, recycling, utilization etc .of such waste Form-3 18 (2) Issuing Transport Emergency (TREM) Card for every sale/issue of hazardous waste Form-9 19 (1) Manifest System to track hazardous waste from the time it.........

Annexures
(PDF 0.53 MB)

and provided for segregated collection of solid waste (Pairs) Rag picking contract status (for approaches to station) (Yes/No) Water Audit (Progress) Transportation of segregated waste (Yes/No) Authorities nominated to penalize the persons involved in littering on platforms, circulating area and.........

Chapter-1 Introduction
(PDF 0.06 MB)

Waste Management in Indian Railways Report No. 16 of 2022 1 Indian Railways (IR) is a vast network that generat es huge quantities of waste from diverse sources such as passengers, vendors, cateri ng units, hawkers, Railway Hospitals, Workshops,...

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08 August 2022
Performance
Report No. 6 of 2022- Performance Audit on Assessment of Assessees of Gems and Jewellery Sector, Union Government Department of Revenue - Direct Taxes .

Income Demand Raised as per the latest order MAHARASHTRA 10,720.89 13,615.24 1,692.87 DELHI 39.7 763.96 425.11 TAMIL NADU 212.81 212.65 70.07 RAJASTHAN 160.66 185.78 18.35 KARNATAKA AND GOA 37.09 46.88 4.39 GUJARAT 511.42 350.17 3.88 ODISHA 6.74 12.46 2.67 MADHYA PRADESH AND CHATTISGARH.........

Sector:
Taxes and Duties
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08 August 2022
Performance
Report No. 17 of 2022 - Performance Audit of Procurement and Supply of Drugs in CGHS of Union Government(Civil), Ministry of Health and Family Welfare

of drug beyond 5/6 th in GMSD was due t o time consumed in inspection and testing of drugs, segregation of drugs for various indentors and hiring of transport, etc. Reply of MSO is not acceptable since drugs having less 34 Due to exigency some drugs were procured through HL L Lifecare Limited,.........

Sector:
Education, Health & Family Welfare
Chapter-III Reimbursement of medical claims
(PDF 0.33 MB)

Report No. 17 of 2022 Performance Audit of Procurement and Supply of Drugs in CGHS 39 Chapter-III: Reimbursement of Medical Claims 3.1 System of reimbursement of medical claims of He alth Care Organizations (HCOs) by CGHS The Ministry provides...

Chapter-II Procurement and Supply of drugs
(PDF 0.49 MB)

of drug beyond 5/6 th in GMSD was due to time consumed in inspection and testing of drugs , segregation of drugs for various indentors and hiring of transport, etc. Reply of MS O is not acceptable since drugs having less 34 Due to exigency some drugs were procured through H LL Lifecare Limited,.........

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08 August 2022
Compliance
Report No.5 of 2022- Compliance Audit Report on Indirect Taxes - Goods and Services Tax, Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax)

In six cases, the foreign buyer was common , irrespective of the destination of the consignment. The Customs House Agents (CHA ) and transporters were common in those six cases. This suggested that transporters, CHAs and CAs acted in collusion to prefer these claims. F inal refund s in all.........

Sector:
Taxes and Duties
Chapter 6-Transitional Credits under GST
(PDF 1.04 MB)

119 Report No. 5 of 20 22 (Indirect Taxes – Goods and Services Tax) 119 Chapter VI: Transitional Credits under GST 6.1 Introduction The Goods and Service Tax ( GST ) replaced multiple taxes levied and collected by the Centre and States. GST, a...

Chapter 5: Processing of Refund claims under GST
(PDF 1.28 MB)

In six cases, the foreign buyer was common , irrespective of the destination of the consignment. The Customs House Agents (CHA ) and transporters were common in those six cases. This suggested that transporters, CHAs and CAs acted in collusion to prefer these claims. F inal refund s in all.........

Download Full Report (PDF 4.86 MB)