Page 97 of 237, showing 10 records out of 2,368 total
Report of the Comptroller and Auditor General of India for the year ended March 2017 Union Government Department of Revenue (Indirect Taxes – Service Tax) Report No. 43 of 2017 Laid on......
1.5: Service Tax from top five service catego ries (` in crore) Year FY13 FY14 FY15 FY16 FY17 Manpower Recruitment 4,432 7,335 9,045 13,129 15,597 General Insurance Premium 6,321 8,834 9,263 11,436 13,866 Works Contract 4,455 7,434 8,139 11,434 12,277 Telecommunication 7,538 12,643 13,531......
Excise and Customs CA Chartered Accountant CAAP Computer Assisted Audit Programme CAAT Computer Assisted Audit Techniques CAG Comptroller and Auditor General of India CBDT Central Board of Direct Taxes CBEC Central Board of Excise and Customs CC Chief Commissioner CCR CENVAT Credit Rules CDR......
The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In......
2.5.3 Using Income Tax data for tax base broadening CBEC entrusted to Director General of Service Tax (DGST) (now DG GST) the responsibility of calling for the information from Income Tax Authorities on persons providing one or other type of services and having income of above ` 10 lakh in......
in an organisation are designed t o address risks and to provide reasonable assurance that in pursuit of the entity’s mission, the following general objectives 42 are being achieved: fulfilling accountability obligations ; complying with applicable laws and regulations ; ......
Report o\b the Comptroller and Auditor General o\b India \bor the year ended March 2017 Union Government Department o\b Revenue (Indirect Taxes – Central Excise) Report No. 42 o\b 2017......
\fhere were eigh\f Large Tax Payer Uni\fs (LTU) Commissionera\fes, 60 Appeal Commissionera\fes, 45 A\b di\f Commissionera\fes and 20 Direc\fora\fes General/ Direc\fora\fes dealing w i\fh specific f\bnc\fion. The overall sanc\fioned s\faff s\freng\fh of \fhe CBEC w as 84,875 as on 1 Jan\bary......
Tho\bgh no specific penal\fy is prescribed for non/la\fe filing of re\f\brns, r\ble 27 of \fhe said R\bles, prescribes a general penal\fy of \bp \fo a maxim\bm of ` 5,000 for viola\fing any r\ble, which is applicable \fo non/ delayed filing of re\f\brn. De\fails of ER-1/ER-3 re\f\brns......
of Excise and C\bs\foms CAAP Comp\b\fer Assis\fed A\bdi\f Programme CAAT Comp\b\fer Assis\fed A\bdi\f Techniq\bes CAG Comp\froller and A\bdi\for General of India CAS Cos\f Acco\bn\fing S\fandards CBDT Cen\fral Board of Direc\f Taxes CBEC Cen\fral Board of Excise and C\bs\foms CC Chief......
carried o\b\f by an en\fi\fy’s managemen\f and personnel which is designed \fo address risks an d provides reasonable ass\brance \fha\f following general objec\fives are ach ieved: exec\b\fing orderly, e\fhical, economical, efficien\f a nd effec\five opera\fions; f\blfilling......
The a\bdi\f has been cond\bc\fed in conformi\fy wi\fh \fhe A\bdi\fing S\fandards iss\bed by \fhe Comp\froller and A\bdi\for General of In......
Though no specific penalty is prescribed for non/late filing of returns, Rule 27 of said Rules prescribes a general penalty of up to a maximum of ` 5000 for violating any rule, which is applicable to non/delayed filing of return. Details of ER-1 returns submitted by manufacturers of tobacco......
Report of the Comptroller and Auditor General of India Sharing of Revenue by Private Telecom Service Providers upto 2014-15 Union Government (Communications and IT Sector) Report No. 35......
Comptroller and Auditor General of India has taken up verification of the basic accounting records and documents of private telecom service providers as mandated under Section 16 of the Comptroller and Auditor Gen eral’s (Duties, Powers and Conditions of Service) Act, 1971 and Rule 5 (ii)......
11 of 2017 of the Comptroller and Auditor General of India (Appendix I). 1.2 Definition of Gross Revenue (GR)/Adjusted Gross Rev enue (AGR) in the various licenses The Licence Agreement signed between the Department of Telecommunication (DoT) and telecom service providers regulates the t......
The response of DoT is awaited. New Delhi (P K Tiwari) Dated : Director General of Audit (Post and Telecommunications) Countersigned New Delhi (Shashi Kant Sharma) Dated : Comptrolle r and Auditor General of......
TTSL and TTML were taken up for audit and the findi ngs covering the period from 2006-07 to 2009-10 were included in Comptrolle r and Auditor General of India’s Report No. 4 of 2016. It was pointed out in the Report that the Gross Revenue (GR)/Adjusted Gross Revenue (AGR) was under stated by `......
Under the scheme, two SIMs were de livered to distributor agains t price of one SIM. Audit observed from the General Ledger (GL) of VTL that revenue of one SIM was accounted while the cost of SIM given free amounting to ` 5.25 crore was not considered for computation of GR/AGR. As the scheme......
Under the scheme, two SIMs were de livered to distributor agains t price of one SIM. Audit observed from the General Ledger (GL) of QTL that r evenue of one SIM was accounted while the cost of SIM given free amountin g to ` 1.90 crore was not considered for computation of GR/AGR. As the scheme......
Report of the Comptroller and Auditor General of India on Compliance of the Fiscal Responsibility and Budget Management Act, 2003 for the year 2015-16 Union Government (Civil) Department......
and Budget Management (FRBM) Act, 2003, as amended in May 2012, provides that the Cen tral Government may entrust the Comptroller and Auditor General of Indi a to review periodically as required, the compliance of the provisions of this Act and such reviews shall be laid before both Houses......
Adopt a prudent medium-term ceiling for general gov ernment debt 4 of 60 per cent of GDP to be achieved by no later than financial ye ar 2022-23. Within the overall ceiling of 60 per cent, adopt a ceiling of 40 per cent for the Centre, and the balance 20 per cent for the State. Adopt fiscal......
1 1.2 Amendments in FRBM Act 1 1.3 FRBM Review Committee 3 1.4 Review of compliance of provisions of FRBM Act by the Comptroller and Auditor General of India (CAG) 5 1.5 Structure of the Report 5 Chapter 2: Deviation in performance from the Act and Rules 2.1 Non-adherence to annual......
An important aspect of the amendment was introduction of Section 7A and Rule 8, which provid e for the Comptroller and Auditor General of India to carry out an annual rev iew of compliance of the provisions of the Act by the Union Government. What the Report covers The present report......
4.3.5 Short devolution out of net proceeds to State s In terms of Article 279 of the Constitution, the Comptroller and Auditor General of India (CAG) is required to ascertain and certify the ‘net proceeds’ (any tax or duty the proceeds thereof reduced by the cost of co llection), whose......
50.00 2.00 (-)48.00 In DDG the provision of ` 48 crore to Rajiv Gandhi Institute of Petroleum Technology was made under the head Grants-in-aid general but in Expenditure Budget Vol. I it was shown under grants for creation of capital assets. 17. Posts 331.65 Nil (-)331.65 Object head grants......
Report o\b the Comptroller and Auditor General o\b India \bor the year ended March 2017 Union Government Department o\b Revenue – Direct Taxes Report No. 40 o\b 2017 Laid on the table......
The depar\fmen\f replied (A\bg\bs\f 2016) in \fhe case of \fwo donors 105 \fha\f \fhe informa\fion received from \fhe Inves\figa\fion wing wa s general in na\f\bre and no concre\fe ma\ferials or corrobora\five evidences were available on record. The 103 A\bdi\f Observa\fions in respec\f of......
no. 1 and 9 – Union Finance Accounts; Sl. no. 2 - Pr. CCA, CBDT, Sl. no. 3 to 8 – Pr. Directorate General of Income Tax (Admn. & Tax Payers Services), Research & Statistics Wing The average number of scrutiny assessment completed by assessing officer ranged from 67 to 105 during the......
40 of 2017 (Direct Taxes) 92 7.8.3 Information received from Directorate General of Income Tax (Logistics), Research & Statistics Wing revealed that the success rate achieved by the ITD was low especially in appeals at the levels of ITAT, High Court and Supreme Court during the years 2013-14 to......
Report \bo. 40 o\f 2017 (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 of \fhe Union Governmen\f \bnder sec\fion 16 of \fhe Com p\froller A\bdi\for General of India......
Products and Impact 2.1 Authority of the CAG for audit of receipts Article 149 of the Constitution of India provides that the Comptroller and Auditor General of India (CAG) shall exercise such powers and perform such duties in relation to the accounts of the Union and of the states and of any......
The a\bdi\f has been cond\bc\fed in conformi\fy wi\fh \fhe A\bdi\fing S\fandards iss\bed by \fhe Comp\froller and A\b di\for General of......
As the tax liability was more in respect of profits attributable to the PE, the taxable 78 A Duty Credit Scrip is a scrip which is issued by Director General of Foreign Trade and can be used to pay Customs Duty, Excise Duty and Service Tax. These Scrips are issued to both Exporters of Goods as......
(Appeals) CPM Cos\f Pl\bs Me\fhod CSO Cen\fral S\fa\fis\fical Office CT Corpora\fion Tax CUP Comparable Uncon\frolled Price DGIT (Sys\fems) Direc\for General of Income Tax (Sys\fems) DOR Depar\fmen\f of Reven\be DRP Disp\b\fe Resol\b\fion Panel DT Direc\f Taxes FY Financial Year GDP Gross......
Report of the Comptroller and Auditor General of India for the year ended March 2017 Union Government (Department of Revenue – Customs) (Compliance Audit) No.41 of 2017 Laid on the......
from the Union Finance Accounts of 2015-16 and 2016-17, statistical information provided by the Central Board of Excise and Customs (CBEC), Director General of Foreign Trade (DGFT), Department of Commerce and data available in public domain. 1.1 Resources of the Union Government Government of......
13 Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) CHAPTER II IRREGULARITIES IN DUTY EXEMPTION/REMISSION SCHEMES Directorate General of Foreign Trade (DGFT), under Ministry of Commerce and Industry is responsible for formulating and implementing the FTP with the main......
Countervailing duty CVD Customs tariff heading CTH Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Domestic tariff area D TA Duty Entitlement Pass Book......
The Report contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance, and Director General of Foreign Trade under Ministry of Commerce and Industry. The instances mentioned in this Report are those, which came to notice in the......
important audit findings under the broad categories, namely, irregularities in duty exemption/remission schemes, incorrect application of general exemption notifications, short/non-recovery of applicable levies and charges and misclassification of goods. All cases where the Ministry......
25 Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) CHAPTER III INCORRECT APPLICATION OF GENERAL EXEMPTION NOTIFICATIONS Government under section 25 (1) of the Customs Act, 1962 is empowered to exempt either fully or subject to such......
Executive summary v Customs revenue I 1.1 to 1.14.3 1 Irregularities in Duty exemption/ Remission Schemes II 2.1 to 2.7.1 13 Incorrect application of General exemption notifications III 3.1 to 3.5 25 Short/Non-recovery of applicable levies and other charges IV 4.1 to 4.4.1 33 Mis-classification of......
Dated: 21 November 2017 Principal Director (Customs) Countersigned New Delhi (RAJIV MEHRISHI) Dated: 22 November 2017 Comptroller and Auditor General of......
51 Report No.41 of 2017 – Union Government (Indirect Taxes – Customs) Annexure 5 Details of test checked cases of ‘Incorrect Application of General Exemption Notifications’ accepted and recovered by the department (Refer Chapter III) Sl. No. Draft Audit Paragraph Field office name Amt.......
Report of the Comptroller and Auditor General of India on Rejuvenation of River Ganga (Namami Gange ) Union Government Ministry of Water Resources, River Development & Ganga Rejuvenation......
NMCG is headed by a Director General (DG) who is assisted by a Deputy Director General (DDG) and Executive Directors (EDs). The present organisational set-up is given in Chart 7.1. Chart 7.1: Organisational set-up of NMCG The present Chapter deals with issues relating to shortages of manpower......
Union Minister for State, MoWR,RD&GR as Vice Chairperson, Secretaries of Government of India, Chief Secretaries of States as members and Director General of NMCG as the Member Secretary. The role of ETF is to coordinate amongst the Ministries/Departments and State Governments concerned,......
BPL Below Poverty Level BRC Budget Review Committee BUIDCo Bihar Urban Infrastructure Development Corporation Limited C&AG Comptroller and Auditor General of India CA&FS Conditional Assessment and Feasibility Study CCA Consolidated Consent and Authorization CETF Composite Ecological Task Force......
Report No. 5A (2000) of the Comptroller and Auditor General of India (C&AG) highlighted the limitations of Ganga Action Plan, based on which the Public Accounts Committee (PAC) made (2003-04) certain recommendations in its 62nd report (Thirteenth Lok Sabha). PAC accepted (March 2008)......
as MoDW&S was already working on this area under Swachh Bharat Mission (Gramin) [SBM(G)] scheme, with objectives to bring about an improvement in the general quality of life in the rural areas, by promoting cleanliness, hygiene and eliminating open defecation; and to accelerate sanitation coverage......
8.2 Directions issued by the Court i. The Comptroller and Auditor General was directed to conduct a special audit of all the Centrally Financed Schemes launched to rejuvenate the River Ganga as well as the amount spent by the State Governments for rejuvenation of the River Ganga, within a......
NMCG/SPMGs were to prepare their annual accounts and financial statements in accordance with the generally accepted accounting principles and procedures in India. Further, their annual audited consolidated financial statements were to be prepared by 31 July every year. Financial Management Manual......
Report of the Comptroller and Auditor General of India for the year 2016-17 Union Government Accounts of the Union Government No. 44 of 2017 (Financial Audit) i Table of Contents Para......
1056-Inland Water Transport 15.17 15.17 100.00 21. 1456-Civil Supplies 1.71 1.71 100.00 22. 1475- Other General Economic Services 7801.52 5195.78 66.60 Total 62046.77 38520.91 Report of the CAG on Union Government Accounts 2016-17 172 Annexure 2.3 (Refer to paragraph 2.2.2-a) Funds of Regulators......
: C OMMENTS ON A CCOUNTS 4.1 Introduction Constitutional provisions relating to financial matters, Delegation of Financial Powers Rules (DFPRs) 1978, General Financial Rules, 2005(GFRs) and other standing instructions issued by the Ministry of Fin ance, are the guiding principles for sound......
This aspect was commented upon in the Reports of the Comptroller and Auditor General of India on the Accounts of the Union Government for the years ended 2007-08 to 2015-16 with the recommendation that the Government may conduct a comprehensive review of the structure of Government Accounts......
** Fiscal services and General Services (Police, Public Works, Defence, Other Administrative Services, Grants-in-aid and Contributions etc.) In 2016-17, the largest share of non-tax revenue (56.41 per cent) came from user charges levied by various departments which offer Economic Services to the......
The Controller General of Accounts (CGA) prepares the Appropriation Accounts in respect of Civil Ministries. The Ministries of Defence, Railways and the Department of Posts prepare the Appropriation Accounts of their respective Grants. The Comptroller and Auditor General of India submits four......
12 1.2.9 Return on Investments 13 1.3 Expenditure Analysis 14 1.3.1 Sectoral Expenditure 15 1.3.2 Revenue Expenditure 16 (a) Revenue Expenditure on General Services 16 (b) Revenue Expenditure on Social Services 17 (c) Revenue Expenditure on Economic Services 18 1.3.2.1 Trend of Major Revenue......
HIGHLIGHTS xi HIGHLIGHTS This Report of the Comptroller and Auditor General of India (CAG) is on the accounts of the Union Government and analyses the f inances of the Union Government for the year 2016-17. It also......
5.1.3 Savings not surrendered and allowed to lapse Rule 56 of General Financial Rules, 2005, provides that savings in a Grant or Appropriation are to be surrendered to Government as soon as these are foreseen without waiting for the last day of the year. Savings should also not be held in reserve......
System (formerly kn own as Central Plan Scheme Monitoring System (CPSMS)) is a software which is being implemented by the Office of Controller General of Accounts in partnership with National Informatics C entre. The software has established a common transaction-based on-line fund......
Report of the Comptroller and Auditor General of India on Performance Audit of Implementation of Food Safety and Standards Act, 2006 Union Government (Civil) Ministry of Health and......
FSSAI in its reply (May 2017) stated that in the context of revision of standards/formulation of new standards, the Food Authority generally followed a prioritisation approach to address the issues of food safety first. FSSAI further stated that the SRGs are tasked to only suggest areas of new......
on contractual basis FSSAI had on its rolls (as of December 2016), 261 contractual employees in the technical, scientific, administrative and general categories. Audit observed that these contractual employees were performing routine functions, defeating the intention of appointing......
The report of the Comptroller and Auditor General o f India containing the results of audit of Implementation of Food Safety a nd Standards Act, 2006 has been prepared for submission to the President under Article 151 of the Constitution of India. The audit has been conducted in......
In each sampled district, 40 licenses and 10 registration certificates per year were selected based on usage of food articles by general populace, economically weaker sections and children/infants. Using the same criteria, 25 licenses per year were selected in each Central Licensing Authority......
and Processed Food Products Export Dev elopment Authority BIS Bureau of Indian Standards CAC Central Advisory Committee CAG Comptroller and Auditor General of India CEO Chief Executive Officer CFL Central Food Laboratory CFLK Central Food Laboratory Kolkata CLA Central Licensing Authority CMSO......
Report of the Comptroller and Auditor General of India on Induction of bio -toilets in passenger coaches in Indian Railways for the year ended March 201 7 Laid in Lok Sabha/Rajya Sabha......
Railway Board directed (November 2011) that bacteria generation plants may be set up at RCF, Kapurthala and ICF, Perambur within the powers of General Manager. However, these were not setup till date. In fact, JWG in its 8th meeting (December 2012) suggested that for the time being RCF and......
trials with biological toilet system imported by Integral Coach Factory (ICF) from the United States of America (USA), fitted in six Broad Gauge/ General Sleeper and two AC II tier coaches in Southern Railway (SR). Controlled Discharge Toilet System (CDTS) was introduced on IR in May 2000 with......
This Report of the Comptroller and Auditor General of India contains the results of audit review of ‘Induction of b io-toilets in passenger coaches in Indian Railways’. The instances mentioned in this Report are those which came to the notice during the course of test audit for the period......
RCF and ICF to turn out all ICF type conventional coaches with bio-toilets. 2. All conventional passenger coaches except General Sleeper (GS) coaches are to be turned out with full complement of bio-toilets. 3. MLR – All 840 conventional ICF type passenger coaches undergoing MLR 4. RCF to......
This was required to be done in one tank of each variant to check general condition, thereafter, based on its condition all tanks were to be removed and thoroughly cleaned. In WR, it was observed that checks as detailed above were not being carried out in the two selected carriage......
New Delhi (Nand Kishore) Dated: Deputy Comptroller and Auditor General Countersigned New Delhi (Shashi Kant Sharma) Dated: Comptroller and Auditor General of......