Audit Reports

 Report No. 55 of 2015 CHAPTER-V PUBLIC SECTOR UNDERTAKINGS UNDER THE MINISTRY Brief profile of important PSUs under administrative control of the Ministry is given below: Mahanagar Telephone Nigam Limited (MTNL) Mahanagar Telephone Nigam Limited ...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER I DEPARTMENT OF REVENUE -CUSTOMS REVENUE 1.1 Resources of the Union Government The Government of India\'s resources include all revenues received by the Union Government,...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER II PROVISIONAL ASSESSMENTS (CUSTOMS) 2.1 Introduction Provisional Assessment (PA) is a facilitation measure given to the importer/exporter under the provisions of Customs...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER IV ASSESSMENT OF CUSTOMS REVENUE We found from test check (August 2010 to March 2014) of records, a few cases of incorrect assessment of customs duties having revenue...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER III RE-EXPORT OF IMPORTED/RE-IMPORTED GOODS 3.1 Introduction Re-export is sending back goods imported for specific purposes like jobbing, execution of a contract,...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER VI INCORRECT APPLICATION OF GENERAL EXMEPTION NOTIFICATIONS The Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either absolutely or...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) EXECUTIVE SUMMARY During the financial year 2014-15 the Custom Receipts of ? 1,88,016 crore grew by nine percent over the previous financial year accounting for 34 percent of...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER VII MIS-CLASSIFICATION OF GOODS During test check (August 2014 to June 2015) of records, we noticed that assessing officers mis-classified various imported goods which...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) Annexure 1: Duty evasion cases detected by DRI (Scheme-wise) (Reference Paragraph 1.17) Cr.\' S.No Scheme FY 11 FY 12 FY 13 FY 14 FY 15 No. of Duty No. of Duty No. of Duty No. of...

 Report No.5 of 2016 - Union Government (Indirect Taxes - Customs) CHAPTER V DUTY EXEMPTION/REMISSION SCHEMES The Government may exempt wholly or part of customs duties for import of inputs and capital goods under an export promotion scheme...

 Report No. 3 of 2016 (Direct Taxes) Chapter II: Audit Mandate, Products and Impact 2.1 Authority of the C&AG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India shall exercise ...

 Report No. 3 of 2016 (Direct Taxes) Chapter VI: Write-off of Arrears of tax demand 6.1 Introduction In the recent past, the arrears of tax demand have gone up many folds and are piling up year after year, despite several provisions57 in the...

 Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter III Functioning of Director General of Audit and its zonal units 3.1 Introduction Internal audit is one of the main compliance verification mechanism in the department, which involves...

 Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter VII Effectiveness of Internal Controls 7.1 Introduction Internal control is an integral process carried out by an entity\'s management and personnel which is designed to address risks...

APPENDICES Report No. 2 of 2016 (Indirect Taxes-Central Excise) 153 Appendix I Organisational structure of CBEC Chairman Member (Customs & Export) JS (Customs) Director (Customs) Director (LC) JS (DBK) DS (DBK) Member (CX) Director (CX-6/8)...

 Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter II Central Excise exemptions for SSI Units 2 Introduction 2.1 Exemption to Small Scale Industries in Central Excise SSI units are governed under Notification No. 8/2003 dated 1 March...

 Executive Summary The Central Excise collection was X 1,89,038 crore during financial year 201415 (FY15) and accounted for 34.61 per cent of Indirect Tax revenue in FY15. Indirect Tax collection has fallen as a ratio of GDP while as a ratio of...

 Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter V Issue of Show Cause Notice and Adjudication process 5.1 Introduction Adjudication is a quasi-judicial function of the officers of the Central Excise and Service Tax Department....

 Report No. 2 of 2016 (Indirect Taxes-Central Excise) Chapter VI Non-Compliance with Rules and Regulations 6.1 Introduction We examined the records maintained by the assessees in relation to the payment of Central Excise duty and checked the...

 Report No. 1 of 2016 (Indirect Taxes -Service Tax) Chapter II Issue of Show Cause Notices and Adjudication process 2.1 Introduction Adjudication is a quasi-judicial function of the officers of the Central Excise and Service Tax Department....

APPENDICES Report No. 1 of 2016 (Indirect Taxes - Service Tax) Appendix I Organisational Chart of Central Board of Excise and Customs Chairman Member Member (CX) Member (RI&I) Member (Comp. Member (P&V) & (Customs & Export) ■ ■ 1 & ST & L&J)...

 Report No. 1 of 2016 (Indirect Taxes-Service Tax) Chapter IV Effectiveness of internal controls 4.1 Introduction Internal control is an integral process that is effected by an entity\'s management and personnel and is designed to address risks...

 Report No. 1 of 2016 (Indirect Taxes-Service Tax) Chapter IV Effectiveness of internal controls 4.1 Introduction Internal control is an integral process that is effected by an entity\'s management and personnel and is designed to address risks...

COMPLI ANCE AUDIT 53 CHAPTER IV COMPLI ANCE AUDIT AUDIT OF SELECTED TOPICS GENERAL EDUCATION DEPARTMENT 4.1 Scheme for Providing Quality Education in Madrasas 4.1.1 Introduction The GOI funded ‘Scheme for Providing Quality Education in Madrasa’...

2015 REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA on GENERAL AND SOCIAL SECTOR for the year ended March 201 5 GOVERNMENT OF KERALA Report No. 1 of the year 2016 i CONTENTS Description Reference to Paragraph Page PREFACE v CHAPTER I -...

CHAPTER I FINANCES OF THE STATE GOVERNMENT 1 CHAPTER I FINANCES OF THE STATE GOVERNMENT Profile of Kerala The State is located at the southern end of the country, sharing borders with Tamil Nadu and Karnataka. G eographical area wise, Kerala is...

 Chapter 5: Grants-in-aid: An Analysis 5.1 Introduction The shifting paradigm of public administration has entailed delivery of public goods through new and ever evolving methods. Grants-in-aid have emerged as a significant mode of spending for...