Audit Reports

The Report features a Performance Audit, a Thematic Audit and 12 other Compliance Audit paragraphs with a money value of ` 311.58 crore. Performance Audit on “Regulation and control over manufacture, possession, transportation, distribution and...

This Report contains one Performance Audit on “Exemption and Concessions against declaration forms” and 25 illustrative paragraphs relating to non/short levy of taxes, interest, penalty, non/short levy of excise duty, stamp duty, passenger and...

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations on the Service Tax Revenue (Report No. 43 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017. Report has 196...

Compliance Audit Report of the Comptroller and Auditor General of India containing audit observations and findings on the Central Excise revenue (Report No. 42 of 2017) for the year ended March, 2017 was presented in Parliament on 19 December 2017....

This Report primarily discuss compliance to the provisions of the Income Tax Act, 1961 and the associated rules, procedures, directives, etc. as applied to all aspects related to the administration of direct taxes.  Direct tax receipts of the...

This report contains audit observations on significant revenue losses and/ or under assessment noticed in different Customs Commissionerates audited by the Comptroller and Auditor General of India.  Audit findings are summarised in four...

We conducted a Performance Audit on levy and collection of Service Tax on Entertainment Sector, to seek an assurance regarding adequacy of Service Tax rules and regulations relating to entertainment sector and systems in place to ensure compliance...

The corporate assessees, irrespective of their income level are required compulsorily to file their income tax returns annually.  However, total number of corporate assessees filing returns with the ITD was much less as compared to the...

The performance audit covered the achievement of objectives behind the introduction of tax incentives specific to the healthcare sector and deriving an assurance that the existing systems and controls are adequate for compliance of provisions...

This Report contains 23 paragraphs including two Performance Audit involving Rs.190.43 crore. Significant audit findings related to major state revenues are value added tax, stamp duty and registration fees, tax on vehicles etc. The total revenue...