Audit Reports

The Comptroller and Auditor General of India conducts the audit of revenues from direct taxes of the Union Government under section 16 of the Comptroller and Auditor General of India (Duties, Powers and Conditions of Service] Act, 1971.Direct taxes...

We conducted a performance audit on working of Commissionerates. Divisions and Ranges. Our sample comprised 46 commissionerates, 95 divisions and 204 ranges. We evaluated whether the measures to broaden the sen ice tax base, the monitoring mechanism ...

We conducted a performance audit on the 'Export Promotion Capital Goods Scheme' (EPCG] to evaluate the adequacy of the provisions of Foreign Trade Policy, Customs Act and related instructions and to assess their proper implementation in issue of...

This section contains a performance audit of Service Tax on 'Banking and other Financial Services'. We conducted a performance audit to evaluate the adequacy of provisions of the Finance Act, 1994, Service Tax Rules and related instructions in...

Direct tax collections, amounting to RS 4.35 lakh crore accounted for three-fourth of revenue receipts of the Government of India in 2009-10. At the same time the uncollected portion of tax demand was RS 2.29 lakh crore in March 2010 equivalent to...

The construction industry has emerged as an important driver of India's economic growth - both in terms of its share of GDP and its contribution towards employment generation. A number of tax concessions are given to entities in this sector. An...

The Report contains 41 paragraphs involving Rs. 477.58 crore and three performance audits on (i) Taxation of works contracts under the APVAT Act, involving Rs. 35.23 crore, (ii) Cross verification of declaration forms used in inter state trade,...

This Report has 4 Chapters and presents the result of audit of receipts comprising VAT, State Excise, Tax on Motor Vehicles, Stamp Duty and Registration Fees and other taxes and non-tax receipts of the NCT of Delhi.  It includes three Reviews-...

This Report contains 20 paragraphs including three reviews relating to non/short levy of tax, penalty, interest etc. involving 69.51 crore. The total receipts of the Government of Uttar Pradesh for the year 2009-10 were RS 96,420.95 crore against RS ...

Minerals are valuable natural resources being finite and non-renewable; therefore, their exploitation is guided by long term national goals and perspectives. Mineral exploration and development is closely linked with the development of economy and...