Audit Reports

CC HH AA PPTTEERR IIII:: TTAA XX EESS//VV AA TT OO NN SSAA LLEESS,,TTRR AA DD EE 2.1.1 Tax administration The Haryana Value Added Tax Act , 2003 and rules framed thereunder are administered at the Government level by the Additional..................

CHAPTER V: TAXES ON VEHICLES, GOODS AND PASSENGERS 5.1.1 Tax administration 5.1.1.1 Taxes on vehicles Registration of motor vehicles, issue of permits, issue..................

CC HH AA PPTTEERR IIVV :: SSTTAA MM PP DD UU TTYY 4.1.1 Tax administration Receipts from the Stamp Duty (SD) and Registration F ees (RF) are regulated under the Indian Stamp Act, 1899 (IS Act), the..................

The State’s own tax revenue of ` 30,929.09 crore fell short by 6.98 per cent and 18.71 per cent vis a vis projection made in Mid -term Fiscal Policy Statement (MTFPS) ( ` 33,249 crore) and target fixed by Fourteenth Finance Commission (FFC) ( ` 38,049 crore) respectively. The non -tax..................

19 per cent below the original forecast. Similarly tax revenue for the year 2015 -16 was projected at ` 40 ,436.10 crore while actual realization was ` 36 ,425.31 crore , resulting in variation of ` 4,010.79 crore below the projection. Projections and actual revenue for the last five years..................

of Revenue Receipts 14.74 10.81 15.00 16.56 b. of Own Tax Revenue 15.08 12.30 13.28 11.92 c. of Non Tax Revenue 10.20 0.06 6.00 3.03 d. of Total Expenditure 16.71 13.88 16.42 47.91 e. of Capital Expenditure 13.21 5.46 25.80 85.90 f. of Revenue Expenditure on Education 17.08 19.12 12.17 6.70 g...................

CHAPTER-IV LAND REVENUE AND BUILDING TAX 4.1 Tax administration The Revenue and Disaster Management (R&DM) Department is under the control of the Principal Secretary at the Government..................

Department decided for restoration of audit assessment wing, periodic fixation/refixat ion of floor rates on evasion prone commodities, enabling of online filing of application of compounding in KVATIS, upgradation of e-governance infrastructure and has constituted Economic Intelligence Wing...................

at independent ser vers in various locations with a centralised server system · enable e-payment/online submissi on of application to facilitat e online services PA was examined by PAC in May 2015. Report of PAC has not been received. Audit Report (Revenue Sector) for the year ended 31 March..................

This fact was substantiated by online verification from website of the Eastern India Regional Council of ICAI, News letter dated 1 June 2015, which mentioned that the name of the CA was removed due to death. Thus it was evident that the CA Certif icates furnished by the importers in respect of..................

2.2.2.3 The companies also failed to make timely repayment of loans and interest thereon and advance income tax on due dates and paid penal interest of? 132.63 crore (penal interest on loans: 113.96 crore and penal interest on advance income tax: 18.67 crore). During 2011-16, interest and..................

Report No. 2 of 2017 (Direct Taxes) 97 Chapter VI: Functioning of Directorate of Income Tax (Infrastructure) 6.1 Introduction The availability and expansion of infrastructure in..................

Report No. 2 of 2017 (Direct Taxes) 57 Chapter IV: Income Tax and Wealth Tax 4.1 Introduction 4.1.1 This chapter discusses 136 income tax and seven wea lth tax cases, of which..................

Report \bo. 2 of 2\f17 (Direct Taxes) iii High\fights The Comp%froller and A%bdi%for General of India cond%bc %fs %fhe a%bdi%f of Receip%fs from Direc%f Taxes of %fhe Union..................

Report No. 2 of 2017 (Direct Taxes) 111 Chapter VII: Centralised Processing Centre, Bengaluru 7.1 Introduction The Government of India (GOI) on the recommendation s of Business..................

One of \fhe main in\fen\fions behind in\frod\bcing preliminary scr\b\finy online was \fo release manpower for de\failed scr\b\finy, which co\bld \fhen be come \fhe core f\bnc\fion of \fhe Range/Gro\bp. Table 1.10 depic\fs \fhe performance of depar\fmen\f in respec\f of preliminary scr\b\finy of..................

Rep\brt N\b\f 3 \bf 2017 (Indirect Taxes-Central Excise) 21 Chapter II Recovery o\b Arrears 2.1 Introduction Tax adminis\fra\fion in Cen\fral Excise & Service Tax envisages \fha\f..................

Rep\brt N\b\f 3 \bf 2017 (Indirect Taxes-Central Excise) (iii) Executive Summary Cen\fral Excise collec\fion was ` 2,87,149 crore d\bring financial year 2015-16 (FY16) and acco\bn\fed..................

Report No. 4 of 2017 (Performance Audit) 1 Introduction 1.1 Tax revenue resources of the Union Government cons ist of revenue receipts from direct and indirect taxes. Direct Ta xes levied by the Government..................

We found mistakes in 1,481 cases involving tax e ffect of ` 2,952.27 crore which have been discussed in this Chapter. 2.2 Failure to impose interest by the AO(TDS) on non /short deduction/collection of tax Audit examination revealed that in respect of secti on 201(1A)/206C(7) of the Act, 168..................

One of \fhe main in\fen\fions behind in\frod\bcing preliminary scr\b\finy online was \fo rele ase manpower for de\failed man\bal scr\b\finy, which co\bld \fhen become \fhe core f \bnc\fion of \fhe Range/Gro\bp. 11 The high fig\bres of pendency for correc\fion af\fer R&C iden\fifica\fion..................

Rep\brt N\b\f 41 \bf 2016 (Indirect Taxes – Service Tax) 19 Chapter II Recovery o\b Arrears 2.1 Introduction Tax adminis\fra\fion in Cen\fral Excise & Service Tax envisages \fha\f..................

Rep\brt N\b\f 41 \bf 2016 (Indirect Taxes – Service Tax) 45 Chapter III E\b\bectiveness o\b Interna\f Audit 3.1 Introduction In\fernal A\bdi\f is one of \fhe main compliance verifi..................