Audit Reports

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....

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, ...

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The Communication Squadron of the Indian Air Force (IAF) maintains a fleet of aircraft and helicopters for providing air transportation to VVIPs. IAF proposed (August 1999) to replace Mi-8 helicopters in this squadron with an advanced version of...

IR is a departmental commercial undertaking of the Government of India. It consists of 64,460 route kms1 on which more than 19,186 trains ply, carrying about 21 million passengers and hauling nearly 2.5 million tonne of freight everyday. Policy...

This Report contains the audit findings of significant nature during the compliance audit in Ministry of Railways (Railway Board) of the Union Government and its field offices for the year ended 31 March 2012. The Report contains five chapters....

IR is a departmental commercial undertaking of the Government of India. It consists of 64,600 route kms* on which more than 19,710 trains ply, carrying about 23 million passengers and hauling nearly 2.67 million tonne of freight everyday. Policy...

This report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of the transactions of nine Scientific and Environmental Ministries/Departments of the Government of India. The report contains...

This Report has four chapters containing the audit findings of three thematic studies and one performance audit carried out in the year 2011-12. The subject matter covered pertains to the Commercial, Operating, Engineering, Signalling &...

This Report includes important audit findings noticed as a result of test check of accounts and records of Central Government Companies and Corporations conducted by the Comptroller and Auditor General of India under Section 619(3) (b) of the...