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Page 70 of 132, showing 10 records out of 1,312 total

24 March 2017
Compliance
Union Government Report 8 of 2017 - Civil UT without Legislatures Compliance Audit

R) Andaman and Nicobar Administration Construction of roads and bridges by APWD 2.1 7 Construction activities of Panchayati Raj Institutions 2.2 17 Performance of Andaman and Lakshadweep Harbour Work s 2.3 26 Illegal and risky operation of defective tugs 2.4 34 Avoidable expenditure 2.5 35..................

Sector:
Finance
Chapter 2 UT Expenditure Sector Union Government Report 8 of 2017 Civil UT without Legislatures CA
(PDF 1.91 MB)

The matter referred to the Ministry of Home Affairs in November 2016; their reply was not received as of January 2017. 2.3 Performance of Andaman and Lakshadweep Harbour Works Failure of Andaman and Lakshadweep Harbours Works (ALHW) to adhere to guidelines regarding planning, execution and..................

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27 February 2017
Compliance
Haryana
Report 5 of 2016 - Revenue Sector Haryana

32 Under -assess ment of tax due to non levy of purchase tax 2.1 1 33 CHAPTER -III STATE EXCISE Tax administration 3.1.1 35 Results of audit 3.1.2 35 Performance audit on “Receipts from State Excise Duty ” 3.2 36 -46 CHAPTER -IV STAMP DUTY Tax administration 4.1.1 47 Results of audit 4.1.2 47..................

Sector:
Taxes and Duties
Report 5 of 2016 Chapter 4 Stamp Duty Haryana Revenue Sector
(PDF 0.4 MB)

immovable property  misclassification of sale deeds into collaboration agreement/instruments  non -charging of residential rates on purchase of land 529 246 413 31.06 17.93 7.77 2. Short realisation of stamp duty due to sale of property at lower consideration than the amount mentioned in the..................

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27 February 2017
Compliance Financial
Haryana
Report 4 of 2016 - State Finances Haryana

The Report containing the findings of performance audit and audit of transactions in various departments , Report containing the observations on audit of Statutory Corporations, Boards and Government Companies and Report on Revenue Sector are presented separately. Audit Report (Civil) for the..................

Sector:
Finance
Report 4 of 2016 Appendix Haryana State Finances
(PDF 1.36 MB)

Assuming that GSDP is the good indicato r of the performance of the State‟s economy, major fiscal aggregates like tax and non -tax revenue, revenue and capital expenditure, internal debt and revenue and fiscal deficits have been presented as percentage to the GSDP at current market prices...................

Report 4 of 2016 Executive Summary Haryana State Finances
(PDF 0.08 MB)

EXECUTIVE SUMMARY Background This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 201 5-16 vis -à-vis the Budget Estimates, the targe ts set under the Fiscal Responsibilities and Budget Management..................

Report 4 of 2016 Chapter 3 Financial Reporting Haryana State Finances
(PDF 0.21 MB)

Chapter III Financial Reporting A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government. Compliance with financial rules, procedures...

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10 March 2017
Performance
Report 38 of 2016 - Union Government Defence PA

38 of 2016(Performance Audit) i PERFORMANCE AUDIT ON WORKING OF THE CANTEEN sTOREs DEPARTMENT T A B L E O F C O N T E N T S Para No. DescriptionPage No. Preface v Executive summary vii-xi I CHAPTER I - INTRODUCTION 1-5 1 Introduction 1 1.1 Organisational structure 2 1.2 Business Operation..................

Sector:
Defence and National Security
Report 38 of 2016 Chapter 2 Business Activities Union Government Defence PA
(PDF 0.14 MB)

During the period under review, a total number of 9134 items were offered 6 PERFORMANCE AUDIT ON WORKING OF THE CANTEEN STORES DEPARTMENT by the suppliers, of which 3234 items i.e.35.40 per cent were recommended by the PSC for introduction and finally 3035 items i.e.33.23 per cent were..................

Report 38 of 2016 Index Union Government Defence PA
(PDF 0.05 MB)

i PERFORMANCE AUDIT ON WORKING OF THE CANTEEN STORES DEPARTMENT t a b l e o f c o n t e n t s Para No. Description Page No. Preface v Executive..................

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06 March 2017
Financial
Kerala
Report No 1 of 2017 - Report on Revenue Sector, Government of Kerala

on reclassified vehicles 3.8 75 CHAPTER  IV : LAND REVENUE AND BUILDING TAX Tax administration 4.1 77 Internal audit 4.2 77 Results of audit 4.3 77 Performance Audit on Disaster Management in the State 4.4 79 Land governance in State 4.5 101 Non -assessment of building tax 4.6 117 Non..................

Sector:
Taxes and Duties |
Finance
Chapter 4 of Report No 1 of 2017 - Land Revenue and Building Taxes, Kerala
(PDF 0.54 MB)

Audit Report (Revenue Sector) for the year ended 31 March 2016 78 Table – 4.1 (` in crore) Sl. No. Categories Number of cases Amount 1 Performance Audit on Disaster Management in the State 1 - 2 Audit on Land governance in the State 1 146.76 3 Under assessment and loss under building tax 176..................

Executive Summary of Report No 1 of 2017 - Report on Revenue Sector, Kerala
(PDF 0.12 MB)

(vii ) Overview The Report contains 27 paragraphs including Performance Audit/Compliance Audit relating to non/short levy of tax, interest etc., invol ving revenue impact of ` 3,458.41 crore and expenditure..................

Chapter 5 of Report No 1 of 2017 - Other Taxes Receipts, Kerala
(PDF 0.24 MB)

provisionally not to renew the licences of 418 non-standard hotels which had poor hygiene standards as reported in the Repo rt of CAG of India on Performance of State Excise Department for the year ended 31 March 2011 and in the judgment of Hon’ble Supreme Court 11. The Government issued 12..................

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10 March 2017
Compliance
Union Report 1 of 2017 - Revenue Customs

Certificate DFRC Electronic Data Interchange EDI Export obligation EO Export obligation discharge certificate EODC Export Oriented Unit EOU Export Performance EP Export Promotion Capital Goods EPCG Export Processing Zone EPZ Export and Import EXIM Financial year FY Fiscal Responsibility and..................

Sector:
Taxes and Duties |
Finance
Chapter 4 Duty Exemption Remission Schemes Union Government Report 1 of 2017 Revenue Customs
(PDF 0.27 MB)

Scrutiny of statistical data provided in the Annual Performance Reports (APRs) of the EO U for the year 2012-13 to 2014-15 and import/export data provided by the uni t for the financial years 2011-12 (w.e.f. 1 September 2011) revealed that the cumulative NFE of the units was..................

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10 March 2017
Compliance Financial Performance
Delhi
Report 5 of 2016 - Revenue PSU Economic Service Sector NCT Delhi

Reconciliation with Finance Accounts 2.1.824 Arrears in finalisation of accounts 2.1.925 Performance of PSUs as per their latest finalized accounts 2.1.10 26 Accounts Comments 2.1.1128 Placement of Separate Audit Reports 2.1.1229 Response of the Government to Audit 2.1.1329 Follow up action..................

Sector:
Finance
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10 March 2017
Compliance
Report 2 of 2017 - Revenue Direct Taxes

Application Controls 116-121 ix. Project execution and performance 121-127 Appendices 129-168 Abbreviations 169-170 i Preface This Report for the year ended March 2016 has been prepared for submission to the President under Article 151 o f the Constitution of India. The Report contains..................

Sector:
Taxes and Duties
Chapter 3 Corporation Tax Union Government Report 2 of 2017 Revenue Direct Taxes
(PDF 0.36 MB)

on toll road, ITAT Mumbai held 41 that provision of section 32(1) will not apply in the case of assessee holding leasehold rights in respect of land on which construction had been carried out. Th e Bombay High Court upheld the decision of the Tribunal (ITA No. 499 of 2012) in its judgement..................

Chapter 5 Fictitious Sales and Purchases Union Government Report 2 of 2017 Revenue Direct Taxes
(PDF 0.22 MB)

Report No. 2 of 2017 (Direct Taxes) 77 Chapter V: Fictitious sales and purchases by Shell Companies/Hawala Operators This Chapter deals with the fictitious transactions which took place between Bogus Entry Providers and their beneficiaries which led ...

Chapter 1 Direct Taxes Administration Union Government Report 2 of 2017 Revenue Direct Taxes
(PDF 0.21 MB)

CAP I Demand & Collection Statement alongwith Analysis for the mon th of March of respective FY provided by Directorate of Income Tax (Organisation & Management Services) 1.10.2 Demand & Collection Statement for the month of Marc h of respective FY analysed various factors viz. inadequate assets..................

Chapter 7 CPC Bengaluru Union Government Report 2 of 2017 Revenue Direct Taxes
(PDF 0.62 MB)

7.4 Audit criteria The following sources of criteria were considered f or evaluating the performance of CPC: a. Master Service Agreement with Service Provider; b. Service Level Agreements with Service Provider; c. Income Tax Act, 1961 and Income Tax Rules, 1962; d. Information Technology Act,..................

Chapter 4 Income Tax and Wealth Tax Union Government Report 2 of 2017 Revenue Direct Taxes
(PDF 0.23 MB)

2 of 2017 (Direct Taxes) 75 Performance Guarantee and other deposit from the gross amount of bill. These deductions are depository in nature and refun dable after a period of time mutually agreed upon. Thus the same should hav e been shown under deposit head in asset side of balance sheet...................

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10 March 2017
Compliance
Union Report 3 of 2017 Revenue Indirect Taxes Central Excise

Classification of Arrears 23 2.3 Organisational Str\bct\bre 23 2.4 A\bdit Objective 25 2.5 A\bdit Coverage 25 2.6 A\bdit Findings 25 2.7 Departmental Performance in respect of Recovery of Arrears 25 2.8 F\bnctioning of Field Formations 27 2.9 Internal Control 41 2.10 Monitoring 43 2.11..................

Sector:
Taxes and Duties
Chapter 2 Recovery of Arrears Union Government Report 3 of 2017 Revenue Indirect Taxes Central Excise
(PDF 0.46 MB)

and wa\fching progress and performance of Recovery Cells \fhro\bgh mon\fhly p rogress repor\fs and \faking follow \bp ac\fion. iv. Recovery Ce\f\f: Recovery Cell opera\fes \bnder \fhe s\bpervision and con\frol of a j\brisdic\fional Commissioner. The major f\bnc\fions of Recovery Cell are..................

Chapter 5 Effectiveness of Internal Controls Union Government Report 3 of 2017 Revenue Indirect Taxes Central Excise
(PDF 13.07 MB)

M/s KEC In\ferna\fional L\fd., Silvassa \bnder Silvassa Commissionera\fe, availed CENVAT credi\f of Service Tax paid on Land Developme n\f, Ho\bsekeeping, gardening, grass c\b\f\fing e\fc., d\bring \fhe period from 2009-10 \fo 2012-13 \fo \fhe \f\bne of ` 32.12 lakh. Since \fhese services are..................

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10 March 2017
Compliance
Report 4 of 2017 - Revenue Direct Taxes

Report of the Comptroller and Auditor General of India for the year ended March 2016 Performance Audit of Implementation of TDS/TCS Schemes Union Government Department of Revenue - Direct Taxes Report no. 4 of 2017 Laid on the table..................

Sector:
Taxes and Duties
(PDF 0.6 MB)

Report No. 4 of 2017 (Performance Audit) 29 Issues in Accounting 5.1 G-OLTAS Reconciliation The ITD’s initiative to receive information and mai ntain records of tax paid through banks through online upload of challans is named as Online Tax...

Executive Summary Union Government Report 4 of 2017 Revenue Direct Taxes
(PDF 0.1 MB)

Regular inflow of TDS/TCS collection ensures a good flow of revenue to government accounts and assists treasury management . TDS/TCS \frovisions also \flace a res\fonsibility of deducting and de\fosi ting tax on the shoulders of \fersons other than the \fayees. We conducted \ferformance..................

Chapter 4 Implementation of e TDS Scheme Union Government Report 4 of 2017 Revenue Direct Taxes
(PDF 0.14 MB)

Report No. 4 of 2017 (Performance Audit) 23 Implementation of e-TDS Scheme 4.1 The ITD had notified an ‘Electronic Filing of Retur ns of Tax Deducted at Source Scheme, 2003” as a part of automation of collection, compilation and processing of...

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