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28 March 2023
Compliance
Report No. 4 of 2023 - Subject Specific Compliance Audit on Attachment of Property of an assessee by ITD under Section 281B, Union Government Department of Revenue - Direct Taxes.

such as estimated tax liability, validity period and not providing assessees with the option of furnishing Bank Guarantee in lieu of the attached property etc..  Notification of Provisional Attachment orders to Registering Authorities was found to be inadequate, which eventually defeated.........

Sector:
Taxes and Duties
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21 September 2022
Financial
Andhra Pradesh
Report No. 1 of the year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Andhra Pradesh.

Own Tax revenue during the year 2020-21 has been marginally decreased by `192 crore 6 Other Taxes include Taxes on Immovable Property other than Agricultural Land, Taxes and Duties on Electricity and Agricultural Income 441814948658031 57601 57409 0 10000 20000 30000 40000 50000 60000 70000.........

Sector:
Finance
(PDF 0.85 MB)

Own Tax revenue during the year 2020-2 1 has been marginally decreased by `192 crore 6 Other Taxes include Taxes on Immovable Property other th an Agricultural Land, Taxes and Duties on Electricity and Agricultural Income 44181 4948658031 57601 57409 0 10000 20000 30000 40000 50000 60000 70000.........

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21 September 2022
Financial
State Finances Audit Report for the year ended 31 March 2021

Own Tax revenue during the year 2020-21 has been marginally decreased by `192 crore 6 Other Taxes include Taxes on Immovable Property other than Agricultural Land, Taxes and Duties on Electricity and Agricultural Income 441814948658031 57601 57409 0 10000 20000 30000 40000 50000 60000 70000.........

Sector:
Finance
(PDF 0.85 MB)

Own Tax revenue during the year 2020-2 1 has been marginally decreased by 192 crore Other Taxes include Taxes on Immovable Property other th an Agricultural Land, Taxes and Duties on Electricity and Agricultural Income 10000 20000 30000 40000 50000 60000 70000.........

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19 September 2022
Compliance
Assam
Report No. 3 of 2022 - Audit Report on Public Sector Undertakings, Government of Assam

Delay in disposal of movable and immovable a ssets of the non-working PSUs had hampered the process of liquidation of these PS Us, which had already been notified (December 2006/October 2008) for closure by the GoA . During 2019-20, six 75 non- working PSUs incurred an expenditure of ₹ 0.73.........

Sector:
Industry and Commerce |
Power & Energy
(PDF 0.4 MB)

Delay in disposal of movable and immovable a ssets of the non-working PSUs had hampered the process of liquidation of these PS Us, which had already been notified (December 2006/October 2008) for closure by the GoA . During 2019-20, six 75 non- working PSUs incurred an expenditure of ₹ 0.73.........

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22 September 2022
Financial
Rajasthan
Report No. 3 of the Year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Rajasthan .

This report provides an analytical review of the finances of the Government of Rajasthan based on the audited accounts for the year ended 31 March 2021. The financial performance of the State has been assessed based on the Fiscal Responsibility and...

Sector:
Finance
(PDF 11.57 MB)

2. Other Taxes include taxes on immovable property other than agricultural land, taxes and duties on electricity and other taxes and duties on Commodities and Services (excluding Entertainment Tax and Luxury Tax). It includes receipts under Taxes and Duties on Electricity 738 crore, = 3,376.........

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16 September 2022
Compliance Performance
Meghalaya
Report No.3 of 2022 - Audit Report on Social and Economic Sectors for the year ended 31 March 2020, Government of Meghalaya.

Also in their report, it was stated that the title deeds of immovable properties are held in the name of the co mpany. However, scrutiny of available records revealed that there was no such regular programme of physical verification of fixed assets. Also the landed property was not held by the.........

Sector:
Environment and Sustainable Development |
Agriculture and Rural Development |
Social Welfare |
Power & Energy

Also in their report, it was stated that the title deeds of immovable properties are held in the name of the co mpany. However, scrutiny of available records revealed that there was no such regular programme of physical verification of fixed assets. Also the landed property was not held by the.........

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22 September 2022
Compliance
Rajasthan
Report No. 2 of the year 2022 - Audit of Local Bodies in Rajasthan for the year ended 31 March 2020, Government of Rajasthan.

set up 3.2 92 Functioning of ULBs 3.3 93 Formation of various Committees 3.4 93 Audit Arrangement 3.5 94 Response to Audit Observations 3.6 95 Property Tax Board 3.7 97 Submission ofUtilisation Certificates 3.8 97 Internal Audit and Internal Control System of ULBs 3.9 98 Financial Reporting.........

Sector:
Local Bodies |
Agriculture and Rural Development
(PDF 10.12 MB)

Physical verification of the assets was not done yet. (ii) Inventory of immovable property: In spite of having a provision in Section 74(1) ofRMA 2009, theM Corp did not prepare any inventory or map of immovable properties. (zii) Birth & death and Marriage certificate issue registers were not.........

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22 September 2022
Compliance
Rajasthan
Report No. 1 of the year 2022 - Compliance Audit of selected Departments of Government of Rajasthan for the year ended 31 March 2021, Government of Rajasthan.

charges 3.4 53 Chapter IV: Stamp Duty And Registration Fee Tax administration 4.1 59 Internal audit 4.2 59 Results of audit 4.3 60 Undervaluation of Immovable Properties 4.4 61 Short levy of stamp duty on registration of lease deeds 4.5 62 Transfer of immovable property from 'Sponsoring Body' 4.6.........

Sector:
Finance |
Agriculture and Rural Development |
Social Welfare |
Education, Health & Family Welfare |
Taxes and Duties
(PDF 58.13 MB)

charges 3.4 53 Chapter IV: Stamp Duty And Registration Fee Tax administration 4.1 59 Internal audit 4.2 59 Results of audit 4.3 60 Undervaluation of Immovable Properties 4.4 61 Short levy of stamp duty on registration of lease deeds 4.5 62 Transfer of immovable property from 'Sponsoring Body' 4.6.........

(PDF 4.47 MB)

14.4 Undervaluation oflmmovable Properties Undervaluation of Immovable properties by Registering Authorities resulted in short levy of Stamp duty, Surcharge and Registration Fee According to article 21(i) of the schedule to the Rajasthan Stamps Act (RS Act), 1998, stamp duty 4 (SD) on the.........

(PDF 12.07 MB)

or a representative of Panchayati Raj/Urban Corporation for loans from t 0.50 lakh to t one lakh and a Hypothecation Deed and mortgage documents of immovable property in case of a loan oft one lakh to t five lakh was also required to be submitted. The Project Officer (PO) and the District.........

(PDF 1.48 MB)

charges 3.4 53 Chapter IV: Stamp Duty And Registration Fee Tax administration 4.1 59 Internal audit 4.2 59 Results of audit 4.3 60 Undervaluation of Immovable Properties 4.4 61 Short levy of stamp duty on registration of lease deeds 4.5 62 Transfer of immovable property from 'Sponsoring Body' 4.6.........

(PDF 4.64 MB)

5 Other taxes include taxes on income and expenditure (Taxes on professions, trades, callings and employments) and taxes on immovable property other than agriculture land. 2 Chapter-!: General Even though there has been a continuous increase in the overall tax revenue during the last five years,.........

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20 September 2022
Compliance
Karnataka
Report No. 3 of 2022 - Compliance Audit on Departments and Public Sector Undertakings for the year ended March 2020, Government of Karnataka.

of allotment of sites a s per the BDA (Allotment of Sites) Rules, 1984 is depicted in the chart below: 80 Based on guidance value of 2017 -18 for immovable properties under the jurisdiction of Sub Registrar, JP Nagar. 81 1 square metre (sq . mt .) = 10.764 square feet (sq . ft.). 82 Calculated.........

Sector:
Power & Energy |
Transport & Infrastructure
(PDF 1.23 MB)

of allotment of sites a s per the BDA (Allotment of Sites) Rules, 1984 is depicted in the chart below: 80 Based on guidance value of 2017 -18 for immovable properties under the jurisdiction of Sub Registrar, JP Nagar. 81 1 square metre (sq . mt .) = 10.764 square feet (sq . ft.). 82 Calculated.........

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15 September 2022
Performance
Madhya Pradesh
Report No. 3 of the year 2022 - Performance Audit of Implementation of 74th Constitutional Amendment Act in Madhya Pradesh, Government of Madhya Pradesh.

Mohalla Committees 3.3.3 18 State Finance Commission 3.3.4 19 Response of the State Government to State Finance Commission recommendations 3.3.4.1 20 Property Tax Board 3.3.5 21 Adoption of Accrual Based Accounting 3.3.6 21 Chapter IV Financial Resources of Urban Local Bodies Sources of Revenue.........

Sector:
Local Bodies
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