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22 November 2016
Performance
Report No. 28 of 2016 - Performance Audit on Allowance of deduction to the assessees Direct Tax Union Government

The performance audit on Allowance of deduction to the assessees engaged in infrastructure development covered assessments completed by the Assessing officers (AOs) during financial years 2012-13 to 2014-15 and up to the date of audit.  Audit...

Sector: Taxes and Duties
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11 March 2016
Compliance
Report No.3 of 2016 - Compliance Audit on Direct Taxes Department of Revenue Union Government

This Report for the year ended March 2015 has been prepared for submission to the President under Article 151 of the Constitution of India. The Report contains significant results of the compliance audit of the Department of Revenue-Direct Taxes of...

Sector: Taxes and Duties
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11 August 2015
Performance
Report No. 25 of 2015 - Performance Audit on Functioning of Internal Audit in Income Tax Department Union Government, Department of Revenue - Direct Tax

Income Tax Department (ITD) is subjected to Internal Audit of assessment and accounting functions. Internal audit of assessment work in ITD is undertaken by the Additional Commissioners of Income Tax (Addl. CsIT), Special Audit Parties (SAPs) and...

Sector: Taxes and Duties
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20 March 2015
Performance
Report No. 5 of 2015 - Performance Audit on Assessment of Assessees in Pharmaceuticals Sector Union Government, Department of Revenue - Direct Taxes

Pharmaceuticals industry has witnessed robust growth in last five-six years, taking its turnover from Rs.71,000 crore in 2007 to Rs.1,21,015 crore in 2013 and thereby making it a vital economic sector with corresponding potential for the Government...

Sector: Taxes and Duties
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20 March 2015
Compliance
Report No. 3 of 2015 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

The Comptroller and Auditor General of India conducts the audit of Receipts from Direct Taxes of the Union Government under section 16 of the Comptroller and Auditor General of India's (Duties, Powers and Conditions of Service) Act, 1971. This...

Sector: Taxes and Duties
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18 July 2014
Compliance
Report No. 10 of 2014 - Compliance Audit on Direct Taxes Union Government, Department of Revenue

This Report discusses trends, composition and systemic issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS and findings of compliance audit.Gross tax receipts (GTR) of Union Government in FY 2012-13 was...

Sector: Taxes and Duties
Download Full Report (PDF 41.29 MB)
19 December 2014
Performance
Report No. 32 of 2014 - Performance Audit on Appreciation of Chartered Accountant Reporting in Assessment Proceedings of Union Government, Department of Revenue - Direct Taxes

The Income Tax Act, 1961 (Act) contains several provisions which mandate the assessees to furnish audit reports and certificates issued by the 'Accountant' in the prescribed Form for meeting the specific objectives. Tax audit under Section 44AB...

Sector: Taxes and Duties
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28 November 2014
Performance
Report No. 20 of 2014 - Performance Audit on Allowance of Depreciation and Amortisation

Income Tax Act, 1961, (Act) lays down diverse provisions on depreciation and/or amortisation for tax purposes as deduction to an assessee/ a company in the course of its business with the intention for promoting economic growth within the Country....

Sector: Taxes and Duties
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18 July 2014
Performance
Report No. 7 of 2014 - Performance Audit on Assessment of Firms Union Government, Department of Revenue - Direct Taxes

Partnership Firms (Firms) along with Association of Persons (AOPs) and Body of Individuals (BOIs) constitute one of the major businesses apart from the corporate sector in India. Firms are governed by India Partnership Act, 1932. The Income Tax Act, ...

Sector: Taxes and Duties
Download Full Report (PDF 21.66 MB)
23 August 2013
Compliance
Report No. 15 of 2013 - Compliance Audit on Direct Taxes-Union Government, Department of Revenue

This Report discusses important issues in direct taxes using data from Finance Accounts, departmental accounts, departmental MIS, Economic Survey and findings of compliance audits.Share of direct taxes in gross tax receipts increased from 38.42 per...

Sector: Taxes and Duties
Download Full Report (PDF 30.71 MB)
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