Audit Reports

This Report contains 35 paragraphs including two performance audits relating to non/short levy of tax, interest etc. involving Rs. 893.61 crore. Some of the major findings are mentioned...

This Report contains 28 paragraphs including three performance audits relating to non/short levy of taxes, royalty, fees, rent, interest and penalty etc., involving revenue implication of Rs. 236.60 crore in respect of various tax and non-tax...

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

This Report contains four performance reviews (including one CCO based audit of a Government department) and 39 audit paragraphs. Copies of the audit paragraphs and performance reviews were sent to the concerned Secretaries to the State Government...

The Report has a total revenue implication of Rs.107.76 crore covering 39 paragraphs. We had issued another 79 paragraphs involving money value of Rs.22.85 crore on which rectificatory action was taken by the department/Ministry in the form of...

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...