Audit Reports

05 August 2011

Performance

Report No. 6 of 2011 – Performance Audit of XIXth Commonwealth Games

Since the target date was immovable, such delays could only be overcome by seeking, and liberally granting, waivers in laid down governmental procedures. In doing so, contracting procedures became a very obvious casualty. Many contracts were then entertained based on single bids, and in fact,.........

Sector:

Art, Culture and Sports

Executive Summary

_{(PDF 0.26 MB)}

Since the target date was immovable, such delays could only be overcome by seeking, and liberally granting, waivers in laid down governmental procedures. In doing so, contracting procedures became a very obvious casualty. Many contracts were then entertained based on single bids, and in fact,.........

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28 November 2014

Compliance

Report No. 26 of 2014 - Compliance Audit on Railways, Union Government (Railway)

92 The RPF/ RPSF are under the control of Railway Administration and primarily deal with protection of Railway property and the security of passengers 93 The GRP is under the administrative control of the State Government and deals exclusively with.........

Sector:

Transport & Infrastructure

Chapter 5 - Mechanical – Zonal Hqrs/Workshops/ Production units

_{(PDF 0.52 MB)}

Report No.26 of 2014 (Railways) Chapter 5 Chapter 5 - Mechanical - Zonal Hqrs/Workshops/ Production units The Mechanical Department is mainly responsible for management of- > Train operations by ensuring Motive Power availability, Crew Management,...

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03 August 2010

Performance

Report No. 8 of 2010 - Performance Audit on Union Government (Railways)

Freight is a profit making business segment of Indian Railways and is the backbone of railway revenues. Over the years the market share of Indian Railways has been consistently shrinking and railways was losing out to road.Indian Railways laid ...

Sector:

Transport & Infrastructure

Chapter – 3 Implementation of corporate safety plan in Indian Railways

_{(PDF 0.23 MB)}

Report No.8 of 2010-11 (Railways) Chapter 3 Implementation of Corporate Safety Plan in Indian Railways Executive Summary The primary requirement of train transportation is to ensure safe, speedy, reliable and punctual movement of passengers and...

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25 March 2011

Performance

Report No. 35 of 2010 - Performance Audit of Defence Estates Management

The Ministry of Defence is the biggest landholder in the Government with a holding of 17.31 lakh acres of land. Of this, approximately 2 lakh acres are inside the 62 Cantonments located in various parts of the country. Outside these Cantonments,...

Sector:

Defence and National Security

Chapter 3 – Land use

_{(PDF 0.39 MB)}

35 of 2010-11 Page 19 Performance Audit Report on Defence Estates Management Requisitioning and Acquisition of Immovable Property (RAIP) Act. As per DGDE records, the land held on hiring and requisition was 72,386.72 acres and 22,516.01 acres respectively as of September 2010. Annual.........

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08 September 2011

Performance

Report No. 18 of 2011 – Performance Audit of Civil Aviation in India of Union Government, Ministry of Civil Aviation

800 crore in 2009-10 to AI represented a mere drop in the ocean. MoCA and AI stated (February 2011) that the revaluation of immovable properties was done so as to leverage value from assets, as per the recommendations of the consultant (Accenture). Further, the revaluation improved the.........

Sector:

Transport & Infrastructure

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18 March 2011

Performance

Report No. 31 of 2010 - Performance Audit of Civil on Member of Parliament Local area Development Scheme

The Member of Parliament Local Area Development Scheme (MPLADS) was introduced on 23 December 1993 to enable Members of Parliament (MPs) to identify small works of capital nature to meet local needs in their constituencies. The MPLADS is a Plan...

Sector:

Social Infrastructure

Annexures

_{(PDF 8.27 MB)}

Performance Audit of MPLADS Annex 2.1 (Refers to paragraph 2.1.2) List of sample DAs SI. Name of the Name of the DA No. State/UT 1. Andaman and 1. A and N Island Nicobar Islands 2. Andhra Pradesh 2. Anantapur, 3. Cuddapah, 4. Hyderabad, 5. Kurnool, ...

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18 July 2014

Compliance

Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector:

Taxes and Duties

Direct Tax Administration

_{(PDF 7.18 MB)}

Chapter I Direct Tax Administration 1.1 Resources of the Union Government 1.1.1 The Government of India's resources include all revenues received by the Union Government, all loans raised by issue of treasury bills, internal and external loans and...

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16 December 2011

Performance

Report No. 23 of 2011 - Performance Audit of Recovery of Arrears of Tax Demand

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same time the uncollected portion of tax demand was RS 2.29 lakh crore in March 2010 equivalent to...

Sector:

Taxes and Duties

Chapter – 5 Follow up and Disposal of arrears

_{(PDF 15.8 MB)}

the certificate by one or more of the modes mentioned below: (a) attachment and sale of the Chart 5.1: Disposal of RCs by TROs assessee's movable and immovable property (b) arrest of the assessee and his o detention in prison; and E- (c) appointing a receiver for management of the assessee's.........

Chapter 3 – Tax Recovery Mechanism and Internal Control

_{(PDF 16.63 MB)}

the next quarter and report compliance and results while sending the subsequent 12 The AO sends the statement containing details of both movable and immovable assets of the defaulters under his signature and seal in Form no. 57. 13 Tax recovery certificate is a notice of demand issued by TRO in.........

Executive Summary

_{(PDF 4.98 MB)}

to the assessee under section 225(1), attachment of the bank accounts of the assessee under section 226(3), attachment and sale of movable and immovable property under section 222(1), adjustment of refund arising in subsequent years against arrear demand and levy of penalty under section.........

Chapter 1 – Introduction

_{(PDF 3.82 MB)}

by the employer, payment by person indebted to defaulter, payment by money in Court's custody and by distraint (seizure of goods) or sale of movable property respectively. 179 Recovery of arrears of tax in case of private company may be effected from Director of the company during the year who.........

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23 August 2011

Performance

Report No. 12 of 2011-12 - Performance Audit of Business of Civil Construction

The construction industry has emerged as an important driver of India's economic growth - both in terms of its share of GDP and its contribution towards employment generation. A number of tax concessions are given to entities in this sector. An...

Sector:

Taxes and Duties

Chapter 3 – Internal Controls

_{(PDF 1.57 MB)}

identifying potential taxpayers, the CBDT had made it mandatory for every person to quote PAN in all documents pertaining to sale or purchase of any immovable property valued at ^ 5 lakh or more. As per CBDT instructions, the Central Information Branch (CIB) functioning under DGIT (Inv) would.........

Chapter – 6 Omissions in assessments

_{(PDF 2.01 MB)}

asset includes the extinguishment 69.03 crore where of any rights therein, or any transaction allowing capital gain was not possession of any immovable property to be taken or retained by any other person in part performance of a offered to tax. Two contract, of the nature referred to in.........

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18 July 2014

Compliance

Report No. 6 of 2014 - Compliance Audit on Indirect Taxes - Services Tax Union Government, Department of Revenue

This Report contains 151 audit observations pertaining to Service Tax, having revenue implication totalling RS 265.75crore. The Ministry/department had, till February 2014, accepted 147 audit observations involving revenue of RS 262.29 crore...

Sector:

Taxes and Duties

Appedices

_{(PDF 2.35 MB)}

18B service Tax on Renting 11.50 11.50 11.50 Ahmedabad ST of Immovable property service Non payment of 16. 52B Service Tax on Advance 33.92 33.92 33.92 Kolkata ST Received Non payment of Service Tax on 17. 55B Management, 94.88 94.88 - Hyderabad II Maintenance or repair services Non payment.........

Chapter 1 - Services Tax Administration

_{(PDF 12.91 MB)}

Service Tax categories introduced in the recent past such as renting of immovable property and works contract services are some of the major performing categories. Besides the service categories listed in the table below, services such as construction of residential complex,.........

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