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Audit Reports

Reports older than 2009

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Page 35 of 46, showing 10 records out of 458 total

13 August 2013
Performance
Report No. 8 of 2013 - Performance Audit of Deemed Export Drawback Scheme and Reimbursement of Central Sales Tax Union Government, Department of Revenue -Indirect Taxes

This report contains results of two performance audits - one on 'Deemed Export Drawback Scheme' and another on 'Reimbursement of Central Sales Tax (CST) to EOU7STP1 2/EHTP3 units'. Both the export promotion measures emanate from the Chapters Eight...

Sector:
Taxes and Duties
Download Full Report (PDF 142.5 MB)
18 February 2014
Performance
Report No. 32 of 2013 - Performance Audit of Employees' Provident Fund Organisation of Union Government (Civil), Autonomous Bodies, Ministry of Labour and Employment

The Government of India has enacted a number of legislations in the area of social security. Employees Provident Funds and Miscellaneous Provisions Act, 1952 is an important Act in this regard. The Act provides for compulsory provident fund, pension ...

Sector:
Social Welfare
Download Full Report (PDF 23.85 MB)
23 August 2013
Performance
Report No. 18 of 2013 - Performance Audit of Preservation and Conservation of Monuments and Antiquities of Union Government, Ministry of Culture

Constitution of India stipulates that it shall be the duty of every citizen of India to value and preserve the rich heritage of composite culture. We thus, have a special responsibility for preservation of our heritage as one of our fundamental...

Sector:
Art, Culture and Sports
Download Full Report (PDF 23.77 MB)
18 February 2014
Performance
Report No. 28 of 2013 - Performance Audit on Administration of Penalty and Prosecution of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) proposes imposition of penalty on an assessee, if the Assessing Officer (AO)/Commissioner of Income Tax-Appeals/Commissioner of Income Tax (CIT) is satisfied that there has been non-compliance with or violation of law...

Sector:
Taxes and Duties
Download Full Report (PDF 90.18 MB)
03 September 2013
Performance
Report No. 16 of 2013 - Performance Audit on Autonomous Bodies of Union Government, Civil

Indian Council for Cultural Relations was established with the primary objective of establishing, reviving and strengthening cultural relations and mutual understanding between India and other countries. To achieve this objective, the authorities of ...

Sector:
General Sector Ministries and Constitutional Bodies
Download Full Report (PDF 35.38 MB)
07 May 2013
Performance
Report No. 7 of 2013 - Performance Audit of Storage Management and Movement of Food Grains in Food Coporation of India, Union Government, Ministry of Consumer Affairs, Food and Public Distribution

Procurement of food grains increased from 343 lakh metric tonne (LMT) to 634 LMT during the period 2006-07 to 2011-12. As a result, stock of food grains in the Central Pool also went up from 259 LMT on 1 June 2007 to 824 LMT on 1 June 2012. Such a...

Sector:
Social Welfare
Download Full Report (PDF 9.15 MB)
13 December 2013
Performance
Report No. 20 of 2013 - Performance Audit of Exemptions to Charitable Trusts and Institutions of Union Government, Direct Taxes

Income Tax Act, 1961 (Act) provides various tax exemptions to charitable trusts & institutions (Trusts) to fulfill their objectives. Income Tax Department (ITD) has the responsibility to oversee that the provisions of Act are duly complied by...

Sector:
Taxes and Duties
Download Full Report (PDF 29.95 MB)
30 April 2013
Performance
Report No. 4 of 2013 - Performance Audit of Strengthening the Tax base through use of Information-Union Government, Department of Revenue - Direct Taxes

Strengthening the tax base is arguably one of the most important aspects of the direct tax management. The Income Tax Department (ITD) uses 'pieces of information' arising from different sources to strengthen the tax database, in addition to the...

Sector:
Taxes and Duties
Download Full Report (PDF 20.05 MB)
23 April 2013
Performance
Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development

The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days  of  guaranteed  wage  employment  in ...

Sector:
Agriculture and Rural Development
Download Full Report (PDF 13.71 MB)
18 February 2014
Performance
Report No. 31 of 2013 - Performance Audit of Planning and Management of Refits of Indian Naval Ships of Union Government, Defence Services Navy

As a major maritime nation, India's vital economic and security interest are linked to the seas. It is, therefore, essential to maintain naval forces that are not only adequate but also have the combat edge to meet contemporary threats. To ensure...

Sector:
Defence and National Security
Download Full Report (PDF 7.35 MB)