A u di t  of  r eceip t  u nd er  Sect i on  16  of  CA G ’s  (DPC)  A ct ,  197 1

Receipt audit is done with a two fold objective

  •   to obtain an assurance that the systems and procedures governing the administration is working effectively
  •   to evaluate the degree of compliance with tax laws, rules and judicial pronouncements in assessing, demanding and collection of tax from various assessees.


The trust of statutory audit is also to verify whether the system and procedures prevalers the department for administration and the direct taxes laws are satisfactory and in place that extent.


Income Tax Receipt Audit (ITRA)


Audit of Direct taxes (Revenue of the Union Government within the State of Maharashtra comprising.

  •   Corporation tax
  •   Income tax
  •   Wealth tax
  •   Interest tax
  •  Expenditure tax conducted through the test check of assessment and other Report maintained by the Department.




Audit of Indirect taxes (Revenues of the Union Government within the State of Maharashtra) comprising.

  •   GST-Audit
  •   Central Excise Receipts
  •   Service Tax Receipts.


Customs receipt Audit (CRA)

Audit of Indirect Taxes (Revenus of the Union Government within the State of Maharastra)


  •   Receipts of Customs Duties.
  •   Audit of Licenses under various Export Promotion Schemes.


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