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Audit Reports

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Page 56 of 121, showing 10 records out of 1,208 total

04 August 2017
Performance
Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax on Entertainment Sector Reports of Department of Revenue Indirect Taxes – Service Tax

We conducted a Performance Audit on levy and collection of Service Tax on Entertainment Sector, to seek an assurance regarding adequacy of Service Tax rules and regulations relating to entertainment sector and systems in place to ensure compliance...

Sector:
Taxes and Duties
Chapter 2 - Policy issues of Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax
(PDF 0.14 MB)

 Report No. 31 of 2017 (Performance Audit) Chapter 2: Policy Issues The audit focussed on some key concepts specific to the entertainment industry and attempted to analyse the impact of methods adopted by the industry, on the taxability of the...

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04 August 2017
Performance
Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies under special provisions of section 115JB Reports of Department of Revenue – Direct Taxes

The corporate assessees, irrespective of their income level are required compulsorily to file their income tax returns annually.  However, total number of corporate assessees filing returns with the ITD was much less as compared to the...

Sector:
Taxes and Duties |
Finance
Executive Summary of Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies under special
(PDF 0.1 MB)

Report No. 30 of 2017 (Performance Audit) i EXECUTIVE SUMMARY Several companies that were having large profit fro m business and distributing substantial portion of the income to t heir shareholders as dividend, were reducing their tax liability by...

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04 August 2017
Compliance
Report No.18 of 2017 - Compliance audit Union Government Food Corporation of India Reports of Ministry of Consumer Affairs, Food and Public Distribution

This Report contains results of three areas covered in audit viz. Debt Management, Labour Management and Incentive Payments and Implementation of Private Entrepreneurs Guarantee (PEG) Scheme in Punjab. These areas were selected due to high cost of...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2 - Debt Management of Report No.18 of 2017 - Compliance audit Union Government Food Corporation of India Reports
(PDF 0.18 MB)

 Report No. 18 of 2017 Chapter-II Debt Management 2.1 Introduction FCI procures food grains directly from farmers at MSP8 and also from various State Government Agencies (SGAs). The MSP is fixed by the Gol and sales are realized at Central Issue...

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24 July 2017
Compliance Performance
Madhya Pradesh
Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

This Report has been prepared for submission to the Governor of Madhya Pradesh under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 which includes One Performance Audit, Two Long Paragraphs and Six...

Sector:
General Sector Ministries and Constitutional Bodies |
Local Bodies
Chapter 2: Compliance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh
(PDF 1.17 MB)

Chapter II: Compliance Audit PANCHAYAT AND RURAL DEVELOPMENT DEPARTMENT 2.1 Asset Management in Panchayati Raj Institutions 2.1.1 Introduction The assets of Panchayati Raj Institutions (PRIs) include movable and immovable assets historically owned...

Chapter 3: An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues of the Urban Local Bodies of
(PDF 0.27 MB)

Chapter III: An overview of the functioning, accoun tability mechanism and financial reporting issues of Urban Local Bodies An overview of the functioning of the Urban Local B odies (ULBs) in the State 3.1 Introduction Constitution (Seventy-fourth...

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27 July 2017
Performance
Uttar Pradesh
Report No.4 of 2017 - Contract Management in Road Works,Government of Uttar Pradesh

The Report No. 04 of 2017 on Performance Audit of “Contract Management in Road Works” has been prepared for submission to the Governor of Uttar Pradesh under Article 151(2) of the Constitution. Uttar Pradesh is the most populous State in the...

Chapter 10 Quality Control,Manpower And MIS of Report No.4 of 2017 - Contract Management in Road Works
(PDF 0.41 MB)

Chapter - 1 0 Quality control, Manpower and MIS Chapter 10 - Quality control, Manpower and MIS 79 Chapter -10 Quality control, Manpower and MIS Quality control which involves testing and inspection of material and workmanship is extremely important...

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08 May 2017
Financial
Assam
Report No.3 of 2017 - Revenue Sector, Government of Assam

This Report contains 38 draft paragraphs relating to non/short levy of taxes/duties/royalty, interest and penalty etc., loss of revenue, irregular exemption, unfruitful expenditure and other irregularities.  It also contains a Performance Audit ...

Sector:
Finance
Chapter 1 General of Report No.3 of 2017 - Revenue Sector Government of Assam
(PDF 0.38 MB)

1.1.1 The tax and non-tax revenue raised by the Governmen t of Assam (GoA) during the year 2015-16, the State’s share of net proceeds of divisible Union taxes and duties assigned to State, Grants-in-aid received fr om the Government of India(GoI)...

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19 July 2017
Compliance Performance
Tamil Nadu
Report No.8 of 2016 - Local Bodies, Government of Tamil Nadu

Local Bodies Audit Report 2015-16 Tamil Nadu The Local Bodies Audit Report for the year 2015-16 relating to Tamil Nadu contains five chapters.  The first and the third chapters contain an overview of the Functioning, Accountability Mechanism...

Chapter 5 Compliance Audit (Urban Local Bodies) of Report No.8 of 2016 - Local Bodies Government of Tamil Nadu
(PDF 0.33 MB)

CHAPTER V COMPLIANCE AUDIT ( URBAN LOCAL BODIES) 43 CHAPTER V COMPLIANCE AUDIT Compliance Audit on Management of Municipal Funds including collection of revenue by Municipalities in Kancheepuram and Tiruv allur Districts, Madurai, Salem and...

Chapter 1 An Overview Of The Functioning, Accountability Mechanism And Financial Reporting Issues Of Panchayat Raj Institutions
(PDF 0.09 MB)

PART - A PANCHAYAT RAJ INSTITUTIONS CHAPTER I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL REPORTING ISSUES OF PANCHAYAT RAJ INSTITUTIONS 1 CHAPTER I AN OVERVIEW OF THE FUNCTIONING, ACCOUNTABILITY MECHANISM AND FINANCIAL...

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19 July 2017
Financial
Tamil Nadu
Report No.6 of 2016 - State Finances, Government of Tamil Nadu

Audit Report on State Finances 2015-16 Tamil Nadu The Audit Report on State Finances for the year 2015-16 relating to Tamil Nadu containing three Chapters provides an analytical review of the Annual Accounts of the State Government. Chapter I is...

Sector:
Finance
Chapter 1 Finances of the State Government of Report No.6 of 2016 - State Finances, Government of Tamil Nadu
(PDF 0.92 MB)

CHAPTER I FINANCES OF THE STATE GOVERNMENT 1 CHAPTER I FINANCES OF THE STAT E GOVERNMENT Profile of Tamil Nadu The State is located on the eastern coast, surrounded by the States of Andhra Pradesh, Karnataka and Kerala. It is the 11 th largest State ...

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19 July 2017
Compliance Performance
Tamil Nadu
Report No.3 of 2017 - General and Social Sector, Government of Tamil Nadu

General and Social Sector Audit Report 2015-16 Tamil Nadu The Audit Report for the year 2015-16 relating to General and Social Sector of Government of Tamil Nadu contains three Chapters.  Chapter I provides the profile of audited entities,...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 1 Introduction of Report No.3 of 2017 - General and Social Sector, Government of Tamil Nadu
(PDF 0.25 MB)

CHAPTER I INTRODUCTION 1 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (CAG) on Government of Tamil Nadu (GoTN) relates to matters arising from Performance Audit of selected programmes and...

Chapter 2 Performance Audits of Report No.3 of 2017 - General and Social Sector, Government of Tamil Nadu
(PDF 0.99 MB)

CHAPTER II PERFORMANCE AUDITS 9 CHAPTER II PERFORMANCE AUDITS This chapter contains findings of Performance Audit on Modernisation of Judicial Infrastructure, Follow -up Audit of Modernisation of Police Force and Information Technology Audit of e...

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28 July 2017
Performance
Report No.27 of 2017 - Performance audit Union Government Assessment of Private Hospitals Reports of Department of Revenue - Direct Taxes

The performance audit covered the achievement of objectives behind the introduction of tax incentives specific to the healthcare sector and deriving an assurance that the existing systems and controls are adequate for compliance of provisions...

Sector:
Taxes and Duties |
Finance
Annexures of Report No.27 of 2017 - Performance audit Union Government Assessment of Private Hospitals Reports of Department
(PDF 0.19 MB)

Annexures Report No. 27 of 2017 (Performance Audit) 61 Annexure 1A: Legal Provisions with respect to tax i ncentives availed by private health care sector under the Income Tax Act Section as per Income Tax Act Provision in brief 10(23C) In computing ...

Chapter 3 - Tax incentives available under the Income Tax Act for Private Healthcare facilities of Report No.27 of 2017
(PDF 0.25 MB)

 Report No. 27 of 2017 (Performance Audit) Chapter 3- Tax incentives available under the Income Tax Act for Private Healthcare Facilities 3.1 Tax incentives available for private healthcare facilities under Income Tax Act Tax incentives encourage ...

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