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Page 62 of 164, showing 10 records out of 1,640 total

04 July 2017
Compliance Performance
Jammu and Kashmir State (Upto 30-Oct-2019)
Report No.6 of 2016 - Revenue Sector and Public Sector Undertakings Government of Jammu and Kashmir

This Report is in two parts. The part-A of the Report comprises of seven paragraphs relating to short levy of VAT, Toll tax and Arrears of revenue, involving revenue implication of `124.10 crore. The part-B contains one Performance Audit on ‘Jammu ...

Sector:
Finance |
General Sector Ministries and Constitutional Bodies
Chapter 2 Compliance Audit of Report No.6 of 2016 - Revenue Sector and Public Sector Undertakings
(PDF 0.15 MB)

Chapter-2 Com pliance Audit (Revenue Sector) Chapter-2: Compliance Audit (Revenue Sector) 11 CHAPTER - 2 2.1 Tax administration 2.1.1 Sales Tax/Value Added Tax Sales Tax/Value Added Tax are administrated at the Government level by the Principal...

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11 August 2017
Compliance Performance
Maharashtra
Report No.5 of 2017 - Local Bodies Government of Maharashtra

This Report for the year ended March 2016 has been prepared for submission to the Governor of Maharashtra under Article 151(2) of the Constitution of India. The Report contains significant results of three performance audits - “Management of...

Sector:
Local Bodies
Chapter 4 Performance Audits of Report No.5 of 2017 – Local Bodies Government of Maharashtra
(PDF 2.87 MB)

CHAPTER IV PERFORMANCE AUDITS URBAN DEVELOPMENT DEPARTMENT 4.1 Management of Municipal Solid Waste by Select M unicipal Corporations Executive Summary Solid Waste Management is a part of public health and sanitation since it poses a threat to the...

Overview of Report No.5 of 2017 – Local Bodies Government of Maharashtra
(PDF 0.06 MB)

OVERVIEW This Report comprises five chapters under two sections. Section A includes two chapters containing observations on the functio ning of Panchayati Raj Institutions (PRIs) and three compliance audit para graphs. Section B comprises three...

Chapter 5 Compliance Audit of Report No.5 of 2017 – Local Bodies Government of Maharashtra
(PDF 3.12 MB)

CHAPTER V COMPLIANCE AUDIT URBAN DEVELOPMENT DEPARTMENT 5.1 Implementation of Service Level Benchmarks in Aurangabad Municipal Corporation 5.1.1 Introduction Service Level Benchmarks (SLB) are parameters presc ribed (July 2008) by the Government of...

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11 August 2017
Compliance Financial
Maharashtra
Report No.3 of 2017 - Revenue Sector Government of Maharashtra

This Report contains 25 paragraphs including one Performance Audit relating to non/short levy of taxes, duties, interest and penalty, etc., involving ` 105.44 crore and non-realisation of Value Added Tax arrears amounting to ` 529.48...

Sector:
Finance
Chapter 4 Land Revenue of Report No.3 of 2017 – Revenue Sector Government of Maharashtra
(PDF 0.36 MB)

68 CHAPTER IV LAND REVENUE 4.1 Tax Administration The administration of Land Revenue Department vests with the Principal Secretary, Revenue Department. For the purpose of administration, the State has been divided into six divisions and each...

Chapter 3 Stamp Duty And Registration Fee of Report No.3 of 2017 – Revenue Sector Government of Maharashtra
(PDF 0.44 MB)

47 CHAPTER I II STAMP DUTY AND REGISTRATION FEE 3.1 Tax Administration Receipts from stamp duty and registration fee are regulated under the Indian Stamp Act 1899 (IS Act), Indian Registration Act, 1908 (IR Act) and the rules framed there -under as...

Chapter 5 Taxes On Vehicles of Report No.3 of 2017 – Revenue Sector Government of Maharashtra
(PDF 0.34 MB)

79 CHAPTER V TAXES ON VEHICLES 5.1 Tax administration Levy and collection of taxes and other receipts under the Motor Vehicles sector are regulated by the Central Motor Vehicles Act, 1988, the Maharashtra Motor Vehicle Tax Act, 1958, the Maharashtra ...

Chapter 6 Other Tax and Non-Tax Receipts of Report No.3 of 2017 – Revenue Sector Government of Maharashtra
(PDF 0.4 MB)

99 CHAPTER V I OTHER TAX AND NON -TAX RECEIPTS 6.1 Tax administration This chapter consists of receipts from State Excise, Entertainment s Duty, State Education Cess (EC), Employment Guarantee Cess (EGC), etc. The administration is governed by Acts...

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11 August 2017
Performance
Maharashtra
Report No.4 of 2017 - General and Social Sector Government of Maharashtra

This Report for the year ended March 2016 has been prepared for submission to the Governor of Maharashtra under Article 151(2) of the Constitution of India. The Report contains significant results of one performance audit on Implementation of the...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 3 Audit of Transactions of Report No.4 of 2017 – General and Social Sector Government of Maharashtra
(PDF 1.17 MB)

CHAPTER - III Page AUDIT OF TRANSACTIONS 43 to 73 3.1 Establishment of Trauma Care Centres in the State 3.2 Upgradation of Industrial Training Institutes 3.3 Implementation of Civil Works in Court Buildings 3.4 Misappropriation of Government Funds...

Chapter 2 Performance And Information Technology Audits of Report No.4 of 2017 – General and Social Sector
(PDF 0.25 MB)

CHAPTER - II Page PERFORMANCE AUDIT 9 to 27 2.1 Implementation of the Scheme for Modernisation of Police Force in Maharashtra IT AUDIT 28 to 42 2.2 Information Technology Audit of e-Tendering System in Government Departments CHAPTER II PERFORMANCE...

Chapter 1 Introduction of Report No.4 of 2017 – General and Social Sector Government of Maharashtra
(PDF 0.09 MB)

CHAPTER - I Page INTRODUCTION 1 to 8 CHAPTER I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and...

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19 July 2017
Compliance Performance
Tamil Nadu
Report No.7 of 2016 - Public Sector Undertakings, Government of Tamil Nadu

As on 31 March 2016, the State had 74 Public Sector Undertakings (PSUs) with an investment of ` 1,40,677.30 crore.  Out of 68 working PSUs, 41 earned profit of ` 811.27 crore and 21 PSUs incurred a loss of ` 15,684.69 crore. The PA on...

Sector:
General Sector Ministries and Constitutional Bodies
Chapter 2 Performance Audit relating to Government Company of Report No.7 of 2016 - Public Sector Undertakings
(PDF 0.74 MB)

21 2.1 Performance Audit on Industrial Development Activities of Tamil Nadu Industrial Investment Corporation Limited Executive Summary Tamil Nadu Industrial Investment Corporation Limited (Company), is a deemed State Financial Corporation under the ...

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19 July 2017
Compliance Performance
Tamil Nadu
Report No.1 of 2017 - Economic Sector Government of Tamil Nadu

This Report contains three chapters.  The first chapter is an introductory chapter outlining the audit scope, mandate and the significant audit findings.  The second chapter contains the performance audit of Implementation of National...

Sector:
Finance
Chapter 1 General of Report No.1 of 2017 - Economic Sector Government of Tamil Nadu
(PDF 0.2 MB)

1 1.1 Introduction Tamil Nadu is one of the largest States of India , with a population of 7.21 crore and a g eographical area of 1,30,058 sq km. For the purpose of Administration , there are 37 Departments , headed by Principal Secretaries, who are ...

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19 July 2017
Financial
Tamil Nadu
Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu

Audit of ‘Assessment, levy and collection of Value Added Tax on transfer of goods involved in the execution of works contracts revealed the failure of CTD to institute a well established system of inter-departmental collection of data and ...

Sector:
Finance
Chapter 2 Value Added Tax / Sales Tax of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu
(PDF 0.53 MB)

11 2.1 Tax administration Assessment, levy and collection of sales tax, central sales tax and value added tax are governed by the erstwhile Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and the Rules made thereunder, the Central Sales Tax Act,...

Chapter 4 Taxes On Vehicles of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu
(PDF 0.37 MB)

73 4.1 Tax administration The Transport Department of the Government of Tamil Nadu administers the provisions of the Motor Vehicles Act, 1988, the Central Motor Vehicles Rules, 1989, the Tamil Nadu Motor Vehicles Rules, 1989 , the Tamil Nadu Motor...

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24 March 2017
Financial
Meghalaya
Report No.2 of 2017 - Revenue Sector Government of Meghalaya

The Report contains significant findings of audit of Receipts and Expenditure of major revenue earning Departments under Revenue Sector. The instances mentioned in this Report are those, which came to notice in the course of test audit during the...

Sector:
Finance
Chapter 4 Motor Vehicle Receipts of Report No.2 of 2017 - Revenue Sector Government of Meghalaya
(PDF 0.4 MB)

 CHAPTER-IV MOTOR VEHICLE RECEIPTS Audit Report for the year ended 31 March 2016 - Revenue Sector CHAPTER-IV: MOTOR VEHICLE RECEIPTS 4.1 Tax Administration_ The Additional Chief Secretary to the Government of Meghalaya, Transport Department is in ...

Overview of Report No.2 of 2017 - Revenue Sector Government of Meghalaya
(PDF 0.08 MB)

ii This Report contains a Performance Audit on “Functioning of the Transport Department ” and 28 paragraphs relating to under-assessments/ non-realisation /short realisation of penalties, taxes, duties and financi al irregularities involving `...

Chapter 3 State Excise of Report No.2 of 2017 - Revenue Sector Government of Meghalaya
(PDF 0.2 MB)

CHAPTER-III STATE EXCISE Audit Report for the year ended 31 March 2016 (Revenue Sector) CHAPTER-III: STATE EXCISE 3.1 Tax Administration The Additional Chief Secretary to the Government of Meghalaya, ERTS Department is in overall charge of the...

Chapter 6 Mining Receipts of Report No.2 of 2017 - Revenue Sector Government of Meghalaya
(PDF 0.22 MB)

 CHAPTER-VI MINING RECEIPTS Chapter-VI: Mining Receipts CHAPTER-VI: MINING RECEIPTS 6.1 Tax Administration The Principal Secretary to the Government of Meghalaya, M&G Department is in overall charge of the Department at the Government level. The...

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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 3 - Systems and procedures of Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service
(PDF 0.18 MB)

 Report No. 31 of 2017 (Performance Audit) Chapter 3 : Systems and procedures The Service tax department is assigned with the responsibility of identification of assessees who are providing services, ensuring that they get themselves registered...

Executive Summary of Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax
(PDF 0.08 MB)

Report \bo. 31 o\f 2017 (Per\formance Audit) iii Executive summary We \fondu\f\bed a Performan\fe Audi\b on levy and \folle\f\bion of Servi\fe Tax on En\ber\bainmen\b Se\f\bor, \bo seek an assuran\fe regardin g adequa\fy of Servi\fe Tax rules and...

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...

Chapter 1 - Introduction of Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax
(PDF 0.21 MB)

 Report No. 31 of 2017 (Performance Audit) Chapter 1: Introduction 1.1. About the sector Entertainment sector consists of different segments such as television and film industry with its sub segments like film production, copyrights, services of...

Abbreviations of Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax on Entertainment
(PDF 0.07 MB)

Report No. 31 of 2017 (Performance Audit) 49 Abbreviations ACES Automation of Central Excise and Service Tax ATN Action taken note AWDR Assessee-Wise Detailed Report CAG Comptroller and Auditor General of India CBEC Central Board of Excise and...

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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
Chapter 2 - Systemic issues including ambiguities/lacunae in the special provisions of Report No.30 of 2017 - Performance audit
(PDF 0.23 MB)

 Report No. 30 of 2017 (Performance Audit) Chapter 2 : Systemic issues including ambiguities/lacunae in the special provisions 2.1 The chapter deals with the systemic issues including ambiguities or lacunae in the special provisions of the Income ...

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