1. RADT-I (Controlling Section)
- Key Functions:
- Consolidation of various returns due to the CAG (Comptroller and Auditor General) office.
- Formulating and executing the Annual Audit plan for Direct Taxes through field audits.
- Managing the transfer and posting of officers and officials within the wing.
- Preparation of quarterly/monthly tour programs for field audit parties, tracking through cycle registers.
- Checking weekly diary reports of field parties and verifying their T.A. (Travel Allowance) bills.
- Disposing of correspondence from CAG/other departments and sections.
- Implementing new methodologies introduced by the CAG office and DG (Director General) at the local level.
- Maintaining a database/information related to Direct Taxes.
2. RADT-II (Audit and Inspection Section)
- Key Functions:
- Vetting of Direct Taxes audit documents.
- Finalization of inspection reports and resolving outstanding paras (audit observations).
- Maintaining prescribed registers and submitting returns to the Headquarters office.
- Sorting and finalizing material for the Central Audit Report on Direct Taxes.
3. REPORT (DT)
- Key Functions:
- This section handles DPs (Draft Paras), PAs (Performance Audits), and SSCA (Subject Specific Compliance audits) related to the DT wing.
- Submitting these documents to the Director General of Audit (Central) after approval.
- Conversion of SOFs (Statements of Facts) into DPs based on replies from the department and proposing settlement or dropping of cases.
- Verification of facts and figures in LDPs (Long Draft Paras) and reviews from Headquarters.
- Reviewing and examining Audit Reports and Action Taken Notes (ATNs).