Audit Reports

06 March 2016

Financial

Uttar Pradesh

Report No. 7 of 2015 - Revenue Sector Government of Uttar Pradesh

Report of the Comptroller and Auditor General of India for the year ended 31 March 201 5 (Revenue Sector ) Government of Uttar Pradesh Report No . 7 of the year 201 5 ______________________________ http://www.cag.gov.in/html/cag_reports/up/ind ex.htm Table of Contents i TABLE OF............

Sector:

Taxes and Duties |

Finance

Appendices

_{(PDF 0.99 MB)}

1. 8) Year of Audit Report Name of PA No. of recomm endatio ns No. of recomme ndations accepted by the Depart ment Details of accepted recommendations Status 2009 -10 Transition from Trade Tax to Value Added Tax 17 9 Taking necessary steps to ensure that the provisions of the budget............

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11 March 2016

Compliance

Report No. 4 of 2016 - Communications and IT Sector Union Government

1.3 2 Provisions in the Licence agreements on definition of Gross Revenue (GR)/Adjusted Gross Revenue (AGR) 1.4 2 Stipulations in UASL Agreements on reporting revenue and payment of LF 1.5 4 Rates of licence fee 1.6 6 Allocation of Spectrum and Spectrum Usage Charges 1.7 6 Revenue share collected............

Sector:

Information and Communication

Chapter 7 Revenue shared by Tata Teleservices Limited and Tata Teleservices (Maharashtra) Limited

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Report No. 4 of 2016 CHAPTER - VII Revenue shared by Tata Teleservices Limited and Tata Teleservices (Maharashtra) Limited 7.1 Brief profile of the............

Chapter 8 Revenue shared by Aircel Group (Dishnet Wireless Ltd, Aircel Ltd and Aircel Cellular Ltd)

_{(PDF 0.16 MB)}

Report No. 4 of 2016 CHAPTER - VIII Revenue shared by Aircel Group (Dishnet Wireless Limited, Aircel Limited and Aircel Cellular Limited) 8.1 Brief............

Annexures

_{(PDF 0.64 MB)}

Report No. 4 of 2016 ANNEXURE-1.01 [Para 1.2] List of Companies which migrated to Revenue Share Regime SI. Name of Licensee Company Service Areas............

Executive Summary

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Report No. 4 of 2016 EXECUTIVE SUMMARY 1. Revenue share model in Indian Telecom Sector With a view to ensure availability of state of the art............

Index

_{(PDF 0.16 MB)}

Report of the Comptroller and Auditor General of India Sharing of Revenue by Private Telecom Service Providers during the years 2006-07 to 2009-10............

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11 March 2016

Compliance

Report No 55 of 2015 - Union Government Communications and IT Sector

55 of 2015 CONTENTS Description Paragraph Page No. Preface v Overview vii Chapter-I: Introduction About this Report 1.1 1 Authority for Audit 1.2 1 Planning and conduct of Audit 1.3 1 Profile of Audited Entities 1.4 1 Budget and Expenditure Controls 1.5 8 Chapter II: Department of............

Sector:

Information and Communication

Chapter 5 - Public Sector Undertakings under the Ministry

_{(PDF 0.2 MB)}

Report No. 55 of 2015 CHAPTER-V PUBLIC SECTOR UNDERTAKINGS UNDER THE MINISTRY Brief profile of important PSUs under administrative control of the............

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11 March 2016

Compliance

Report No. 5 of 2016 - Compliance Audit on Customs Department of Revenue Union Government

Union Government (Department of Revenue – Customs) (Compliance Audit) No.5 of 2016 Report No.5 of 2016 ‐ Union Government (Indirect Taxes ‐ Customs ) i TABLE OF CONTENTS Chapter Para No. ............

Sector:

Taxes and Duties

Preface

_{(PDF 1.04 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) PREFACE This Report for the year ended March 2015 has been prepared for submission............

Chapter 3 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

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Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER III RE-EXPORT OF IMPORTED/RE-IMPORTED GOODS 3.1 Introduction Re-export is............

Annexures

_{(PDF 3.65 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) Annexure 1: Duty evasion cases detected by DRI (Scheme-wise) (Reference Paragraph............

Chapter 4 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

_{(PDF 0.27 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER IV ASSESSMENT OF CUSTOMS REVENUE We found from test check (August 2010 to............

Chapter 1 of Report No. 5 of 2016 Compliance Audit Customs Department of Revenue Union Government

_{(PDF 0.35 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER I DEPARTMENT OF REVENUE -CUSTOMS REVENUE 1.1 Resources of the Union............

Provisional Assessment, Audit objectives, System lacunae, Deficiencies in the provisional assessment, Internal control and moni

_{(PDF 0.27 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER II PROVISIONAL ASSESSMENTS (CUSTOMS) 2.1 Introduction Provisional............

Chapter 5 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

_{(PDF 0.23 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER V DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or............

Chapter 6 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

_{(PDF 0.19 MB)}

Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER VI INCORRECT APPLICATION OF GENERAL EXMEPTION NOTIFICATIONS The Government............

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11 March 2016

Compliance

Report No.3 of 2016 - Compliance Audit on Direct Taxes Department of Revenue Union Government

Report of the Comptroller and Auditor General of India for the year ended March 2015 Union Government Department of Revenue – Direct Taxes Report No. 3 of 2016 Laid on the table of Lok Sabha and Rajya Sabha on __________ Table of Contents Contents Pages Preface i Highlights iii-v............

Sector:

Taxes and Duties

Chapter 4 of Report No. 3 of 2016 - Direct Taxes Department of Revenue Union Government

_{(PDF 6.18 MB)}

Report No. 3 of 2016 (Direct Taxes) Chapter IV: Income Tax and Wealth Tax 4.1 Introduction 4.1.1 We referred 137 high value cases pertaining to............

Appendices of Report No. 3 of 2016 - Direct Taxes Department of Revenue Union Government

_{(PDF 6.17 MB)}

Report No. 3 of 2016 (Direct Taxes) Appendix 1 (Reference: Paragraph 1.2.2) ii) Scrutiny assessments completed 4,55,213 3,69,320 3,08,398 2,84,750............

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11 March 2016

Compliance

Report No. 2 of 2016 - Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

the Comptroller and Auditor General of India for the year ended March 2015 Union Government Department of Revenue (Indirect taxes – Central Excise) Report No. 2 of 2016 Laid on the table of Lok Sabha/Rajya Sabha on ____________ Table of Contents Contents Pages Preface (i) Executive summary (iii)............

Sector:

Taxes and Duties

Chapter 4 of Report No. 2 of 2016 Compliance Audit on Indirect Taxes-Central Excise Union Government Department of Revenue

_{(PDF 0.38 MB)}

Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter IV Tax Accounting and Reconciliation in Central Excise, Service Tax and Customs 4.1............

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11 March 2016

Compliance

Report No.1 of 2016 - Compliance Audit on Indirect Taxes-Service Tax Union Government Department of Revenue

of the Comptroller and Auditor General of India for the year ended March 2015 Union Government Department of Revenue (Indirect Taxes –Service Tax) Report No. 1 of 2016 Laid on the table of Lok Sabha/Rajya Sabha ____________ Table of Contents Contents Pages Preface (i) Executive summary (iii)............

Sector:

Taxes and Duties

Chapter 2 of Report No.1 of 2016 Compliance Audit on

_{(PDF 0.22 MB)}

Report No. 1 of 2016 (Indirect Taxes -Service Tax) Chapter II Issue of Show Cause Notices and Adjudication process 2.1 Introduction Adjudication is............

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25 May 2015

Financial

Report No. 1 of 2015 - Financial Audit on Union Government Accounts for the year 2013-14 of the Union Government

on grants-in-aid 172 5.5.10 Monitoring of grants released 173 (a) Peer review of autonomous organizations 173 (b) Performance-cum-achievement reports not submitted 174 (c) Deficient Internal Oversight 174 (d) Non-reporting of details to Parliament through annual reports 175 (e) Outstanding............

Chapter 4 - Appropriation Accounts: Comments on Accounts

_{(PDF 0.48 MB)}

interest on refunds of excess tax as reduction in revenue and this incorrect practice has been commented upon successively in CAG’s Audit Report on Union Government Accounts as well as in CAG\'s Report on Direct Taxes, but no corrective action has been taken by the Department. This............

Annexures

_{(PDF 0.8 MB)}

ANNEXURES Report of the CAG on Union Government Accounts 2013-14 Annexure 1.1 (Refer to paragraph 1.3.5) Grant-wise analysis of components of Plan............

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18 December 2015

Compliance

Report No. 43 of 2015 - Complaince Audit on Ratna and R-Series Hydrocarbon Fields For the period ended 31 March 2015, Ministry of Petroleum and Natural Gas

General of India on Ratna and R-Series Hydrocarbon Fields For the period ended 31 March 2015 Union Government Ministry of Petroleum and Natural Gas Report No. 43 of 2015 (Compliance Audit) Contents Sl. No. Particulars Page No. Preface i Executive Summary ii - iv 1. Introduction 1 2. Background 1............

Chapter 1 - Main Report

_{(PDF 0.24 MB)}

Audit Report No. 43 of 2015! 1. Introduction 1.1. Ratna and R Series (R&RS) medium sized hydrocarbon fields are located in the Western Offshore area (at............

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08 December 2015

Performance

Report No. 33 of 2015 - Performance Audit on Tribal Sub-Plan, Ministry of Human Resource Development, Ministry of Health & Family Welfare and Ministry of AYUSH

Audit of Tribal Sub-Plan (2011-12 to 2013-14) Ministry of Human Resource Development, Ministry of Health & Family Welfare and Ministry of AYUSH Report of the Comptroller and Auditor General of India Union Government (Civil) Report No. 33 of 2015 (Performance Audit) Education and Health............

Annexures

_{(PDF 0.47 MB)}

Report No. 33 of 2015 Annex-1 (Refer to para 2.1.4: Audit Sampling) List of selected 356 Blocks of selected 132 Districts Jammu & Kashmir District............

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