MENU

Audit Reports

Reports older than 2009

Filter

filter

Page 36 of 39, showing 10 records out of 390 total

25 March 2011
Compliance
Report No. 29 of 2010 - Compliance Audit on Indirect Taxes – Service Tax Union Government, Department of Revenue

This Report contains 44 paragraphs with a revenue implication of Rs.70.38 crore. We had issued another 150 paragraphs involving money value of Rs.91.80 crore to the department/Ministry on which rectiflcatory action was taken in the form of issuing...

Sector: Taxes and Duties
Download Full Report (PDF 0.25 MB)
25 March 2011
Compliance
Report No. 24 of 2010 - Compliance Audit on Indirect Taxes – Customs Union Government, Department of Revenue

The Report has a total revenue implicationof Rs. 46.91 crore covering 22 paragraphs.  We had issued another 102 paragraphs inviolvging money value of Rs. 32.71 crore on which rectificatory action was taken by the department/Ministry inthe form...

Sector: Taxes and Duties
Download Full Report (PDF 0.4 MB)
25 March 2011
Compliance
Report No. 23 of 2010 - Compliance Audit on Indirect Taxes – Central Excise Union Government, Department of Revenue

This Report contains 55 paragraphs, with a revenue implication of Rs.250.71 crore. We had issued another 95 paragraphs involving money value of Rs.77.06 crore to the department/Ministry on which rectificatory action was taken in the form of issuing...

Sector: Taxes and Duties
Download Full Report (PDF 1.44 MB)
18 March 2011
Compliance
Report No. 26 of 2010-11 - Compliance Audit Report on Direct Taxes, Union Government

Direct tax collections increased from RS 1,65,216 crore in 2005-06 to RS 3,78,063 crore in 2009-10 at an average annual rate of growth of 32.2 per cent. The rate of growth of tax collection has decelerated in 2008-09 and has since marginally...

Sector: Taxes and Duties
Download Full Report (PDF 15.62 MB)
25 March 2011
Performance
Report No. 30 of 2010 - Performance Audit of Cenvat credit Scheme Union Government (Indirect Taxes - Central Excise & Service Tax)

With a view to avoid cascading effect of excise duties, Modvat Credit Scheme was introduced in 1986. This was replaced by the Cenvat Credit Scheme from 1 April 2000. The present Cenvat Credit Scheme, which is operative from 10 September 2004 under...

Sector: Taxes and Duties
Download Full Report (PDF 8.29 MB)
25 March 2011
Performance
Report No. 25 of 2010 - Performance Audit of Service Tax on Construction Services Union Government (Indirect Taxes – Service Tax)

We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in ensuring proper levy, assessment and collection of service tax on three construction services viz....

Sector: Taxes and Duties
Download Full Report (PDF 1.02 MB)
06 August 2010
Performance
Report No. 15 of 2010 - Performance Audit of Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin

We conducted a performance audit on the levy of customs duty on 'natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof, imitation jewellery, coin (chapter 71 of Customs...

Sector: Taxes and Duties
Download Full Report (PDF 0.55 MB)
06 August 2010
Performance
Report No. 11 of 2010 - Performance Audit of Excise Duty on Pharmaceutical Products (Indirect Taxes - Central Excise)

We conducted a performance audit on levy of excise duty on pharmaceutical products (Chapter 30 of Central Excise Tariff Heading) to evaluate the adequacy of provisions of the Act, Rules and instructions in ensuring proper assessment, collection and...

Sector: Taxes and Duties
Download Full Report (PDF 0.33 MB)
25 March 2011
Performance
Report No. 36 of 2010-11 - Performance Audit of Taxation of assessees engaged in the Film and Television Industry

India, producing more than 1,000 feature films per year, is the largest film producing country in the world. During the period 2005-2009, film production registered a growth of 5 per cent per annum. The film industry registered growth of 9.7 per...

Sector: Taxes and Duties
Download Full Report (PDF 10.07 MB)
10 December 2010
Performance
Report No. 18 of 2010 - Performance Audit of Taxation of Payments to non residents

Growing integration within the global economy has led to increased flow of capital, services and technology into the country. As an impetus to economic growth, the government has eased the restrictions on flow of foreign exchange transactions. The...

Sector: Taxes and Duties
Download Full Report (PDF 12.45 MB)