Audit Reports

Chapter 4 Conclusions 45 Chapter 4 Conclusions (A) Regarding Social Justice and Empowerment Department, Audit observed that neither Department nor NIC prepared o r ensured preparation of any System Design Documentation for the application. As a...

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..................

20 of 2013. In response, the Ministry had stated 63 that registration/approval would be granted using online system through the launch of ‘Exemption Module’ of the new Income Tax Business Application 63 Para 10 of 104 th Report (Sixteenth Lok Sabha) Report \bo. 12 o\f 2022 (Per\formance..................

satisfy\b himself\b as\b to\b the\b reasonableness\b and\b adequacy\b of\b the transactions\b during\b the\b Assessment\b proceedings;\b and\b levy\b tax\b on\b amount\b of Income\b or\b property\b utilized\b for\b the\b benefit\b of\bthe\brelated\b parties\b in\b excess\bof..................

Audit noticed mistakes in 950 assessment cases invo lving tax effect of ` 1,173.92 crore viz. irregular exemptions to trusts and institutions, i ncorrect computation of income, incorrect computation of app lication of income, irregular allowance of accumulation, irregular allo wance of exemption..................

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 ...

Chapter 9 R ecommendations Government of India had launched RGGVY (XII FYP), D DUGJY and SAUBHAGYA schemes for electrification of villages. To support the rural electrification measures, the State Government also launched JSBAY, AGJY and TMKPY as...

ratio is used to determine the ab ility of an SPSE to pay interest on outstanding debt and is calculated by dividing e arnings before interest and taxes (EBIT) of an SPSE by interest expenses of the same period. The lower the ratio, the lesser is the ability of the SPSE to pay interest on debt...................

110 BDCs at ₹ 14.29 lakh each, 15 ADCs at ₹ 42.86 lakh each, one MDV at ₹ 1.48 crore and 10 RVG systems at ₹ 9.50 lakh each (excluding taxes). Thus, RIMS did not adhere to its own budget in proc uring dental equipment. The deviation of ₹ 27.88 crore (400 per cent) was possible..................

Further, the budget must distinguish expe nditure on the revenue account from other expenditures. Revenue Receipts consists of Tax Revenue, Non-Tax Revenue, share of Union Taxes/ Duties, and grants from Government of India. Revenue Expenditure consists of all those expenditures of the governme..................

realisable under the Act and all money otherwise received by t he PRIs, such as grants received from Government and its own revenue, which includes tax and non-tax receipt of a Panchayat. The Municipal Act envisages that the Municipal Fund is to be held by the Municipality. All the money..................

Revenue Receipts consist of tax revenue, non-tax revenue, and grant s-in- aid from the Government of India (GoI). 2. Capital Receipts comprise miscellaneous capital receipts such as pr oceeds from disinvestments, recoveries of loans and advanc es, debt receipts from internal sources (market..................

Chapter-III Budgetary Management 39 CHAPTER-III BUDGETARY MANAGEMENT 3.1 Budget Process The annual exercise of budgeting is a means for det ailing the roadmap for efficient use of public resources. Appropriation Accounts are acc ounts of the...

to determine the ability of a Company to pay interest on outstanding debt and is calculated by d ividing a Company's Earnings Before Interest and Taxes (EBIT) by interest expens es of the same period. The lower the ratio, the lesser the ability of the Company to pay interest on debt. An ICR of..................

Based on the extent of the treatment, the reclaimed water can be used for infe rior services like coach washing, platform aprons cleaning, gardening, etc. Railway Board instructed 58 (July 2008 and August 2008) Zonal Railways to provide WRPs in such stations and sheds where water is scarce..................

Delays/discontinuity in authorisation was attributed to: -  Delay in filing application (ER, NEFR, WR, RPU);  Non-pursuance of application filed with SPCB (WR), absence of instructions from higher authorities (ER); non-payment of additi onal fee (SCR).  Renewal refused by SPCB for want of..................

Annexures Annexure – Waste Management in Indian Railways Report No. 16 of 2022 49 Annexure-1.1 (Referred in Para 1.1) Organisational Hierarchy Railway Board level Zonal Railway level Divisional Level Executive Director (EnHM)/Mech. Engg. Dy. Chief ...

(Para 2.5 - Page 10 and Para 2.6 - Page 12)  Segregated waste collected from the Pantry cars and trains with On Board Housekeeping Services (OBHS) was not unloaded in se cured bags at 49 stations out of 109 selected for audit. In 42 of these 49 s tations, waste collected from the Pantry cars..................

3.2 - Environmental statements required to be furnished annually to SPCB Form Extant Provision/Rule Disclosure to be made about Scheduled date of filing Form 4 Hazardous Waste Management Rules, 2016 Quantity of waste generated category wise, quantity dispatched to disposal facility or..................

reser vation centers, EDP centers, unreserved ticketing systems, offices as also exten sive IT infrastructure used for signaling and telecom services. These discarded it ems including computers/laptops, e-monitors, T.V. sets, electronic equipment; server s etc. are defined as electronic..................