Appendix 17 — CAM

Note - Separate register will be maintained for recording particulars of vouchers supplied to the internal and statutory audit parties.

Sl.No. Letter No. Period of No. of No. of Paras Action Remarks & Date accounts objections objections outstanding taken with covered raised settled which by Audit (quote S.No. Test Audit of paras

Note settled) received 1 2 3 4 5 6 7 8

Name of the office …………………………………….. Particulars of Audit Office …………………………….

424 Concordance Table II w.r.to CAM 2007 and CAM 2024 CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 1.1.1 1.1.1 to 1.1.3 1.12.1 4.4.1 to 4.4.2 1.1.2

(i) 1.1.3, 1.1.5 1.12.2 4.4.3 1.1.2

(ii) 1.1.4 , 1.1.6 1.12.3 4.4.4, 4.4.1 1.1.3 1.1.6 1.12.4 4.4.5 …

Note below 1.1.6, 1.1.7, 1.1.8 1.12.5 4.4.6 1.2.1 1.2.1, 1.2.2 1.12.6 13.7.2 to 13.7.3 1.2.2 to 1.2.3 1.2.3 to 1.2.4 1.12.7 13.7.4 1.2.4, 1.2.4.1 1.2.5 1.12.8 13.7.1 1.2.4.2, 1.2.4.3 1.2.5 1.2.5.1, 1.2.5.2 1.2.6

Note below 1.12.8, 1.12.9 13.8.1 1.3.1 to 1.3.5 … 1.3.1, Appex-1.1 1.3.2 (new) 1.13.1,1.13.2 1.13.3 2.1.1 2.1.2 … 1.4.1 to 1.4.6 1.14.1 2.14.2 1.4.1 4.1.1 1.14.2 2.14.3 -

Note below 4.1.1 1.15.1 4.5.1 1.4.2 to 1.4.7 4.1.2 to 4.1.7 1.16.1 to 1.16.11 4.6.1 to 4.6.11 1.5.1 to 1.5.2 4.2.1 to 4.2.2 Appx 1 Ch-1 1.1.4 1.5.3.1 1.5.3.1.1 4.2.3.1 Deleted Appx 2 Ch-1 Appx 4.1 Ch-4 with updated Annex-15 1.5.3.1.2 Deleted Appx 3 Ch-1 Appx 4.2 Ch-4 1.5.3.1.3 4.2.3.2 2.1.1 2.1.6 1.5.3.2 4.2.3.3 2.1.2 2.16.1

(xii) 1.5.3.3 4.2.3.4 … 2.2.1 to 2.2.6 (new) 1.6.1 to 1.6.2 4.2.4.1 to 4.2.4.2 2.2.1 2.2.7 1.6.3, 1.7 Deleted … 2.2.8 to 2.2.11 (new) 1.8 4.3 … 2.3.1 to 2.3.10 (new) 1.9.1, 1.9.2 Appx-4.1(Chap 4) 10(i), 10(ii)(d), 13.6.3 2.3.1 2.4.1.

Note 1,2 (new) 1.9.3 13.6.3

(l) 2.3.2 to 2.3.5 2.4.2 to 2.4.5 1.9.4, 1.9.5 13.6.10, 13.6.8 2.4.1 to 2.4.2 5.4.1 to 5.4.2 1.9.6 13.1.6 2.5.1 5.2.5 1.9.7 13.7.4 2.6.1 to 2.6.2 2.5.1 to 2.5.2 2.5.3 to 2.5.4 (new) 1.9.8

Note below 13.6.10 2.7.1 to 2.7.3

Note below 2.7.3 2.19.1 to 2.19.3 2.19.4 1.10.1 16.1.5 2.7.4 2.19.5 to 2.19.8 1.10.2 16.3.3 to 16.3.6 2.7.5 2.19.9 1.10.3 16.3.7 … 2.19.10 to 2.19.12 1.10.4 16.3.8 to 16.3.10 3.1.1 3.1.1 to 3.1.3 1.11 16.3.1, 16.1.2 3.1.2 3.1.4

CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 3.1.3 3.1.5 to 3.1.8 4.7.1 to 4.7.4 2.12.1 to 2.12.4

Note 1-4 below 3.1.3

Note 1-4 below 3.1.8 4.7.5 2.12.5

Note 5 below 3.1.3

Note 1 below 3.1.8 4.8.1 2.13.1 3.1.4, … 3.1.9, 3.1.10 (new) 4.8.2 2.13.2 3.2.1 3.2.1 to 3.2.4, 3.2.6 4.8.3 2.13.3 … 3.2.5 (new) 4.9.1 2.14.1 3.2.2 3.2.7 4.10.1 2.15.1, 2.15.2 (new) 3.2.3 3.2.8 4.10.2 2.16 3.3.1 3.3.1 4.11.1 2.16.1,

(xiii) new 3.3.2 3.3.2 to 3.3.4 4.11.2 2.16.1

(xiv) 3.3.3 3.3.5 4.11.3 2.16.2 (i),

(ii) 3.4.1 3.4.1 4.11.4 2.16.2

(iii) 3.4.2 3.4.3 3.4.2 3.4.3 4.11.5 Deleted … 3.4.4 (new) 4.11.6 2.16.2

(iii) 3.4.4 3.4.5 4.11.7 2.16.2

(iv) &

(v) 3.5.1 3.6 3.5.1 to 3.5.3 3.6 4.11.8 2.16.1

(xii) & 2.16.2

(vi) 3.7 3.7.1 4.12.1 2.16.3.1 4.1.1 2.1.3, 2.1.4(new) 2.16.3.2 & 3 (new) 4.1.2 2.1.5 4.13.1 2.16.4 4.2.1 2.6.1 to 2.6.4 18.3.10.1 to 18.3.10.6 4.14.1 2.16.5 4.2.2 2.6.5 4.14.2 2.16.5 4.2.3 2.6.6 4.15.1 2.16.6 4.2.4 2.6.7, 2.7.1 4.15.2 Deleted

Note below 4.2.4 2.7.2, 2.7.3 4.15.3 2.16.7 4.3.1 to 4.3.2 2.8.1 to 2.8.2 4.16 2.16.8 4.4.1 2.9.1 4.17.1 to 4.17.2 2.16.9.1 to 2.16.9.2 4.4.2 2.9.2, 2.9.3 4.18.1 2.16.9.3

Note below 4.4.2 2.9.3 to 2.9.4 4.19.1 to 4.19.6 2.16.10

(i) to

(vi) … 2.9.5 (new) 4.20.1 2.16.11 4.4.3

(a) 2.9.6, 2.9.7 4.21.1, 4.22.1 Deleted 4.4.3 (b)&

(c) 2.9.8 4.23.1 to4.23.3 2.16.12 4.4.3

(d) Deleted 4.24.1,4.24.2 2.16.13 4.4.3

(e) 2.9.9 4.25.1 2.16.14

Note below 4.4.3 2.9.10 4.26 Deleted 4.4.4 Deleted 4.27.1 to4.27.4 2.16.15 4.5.1 2.10.1 4.28.1 to4.28.4 2.16.16 4.6.1 to 4.6.2 2.11.1 to 2.11.2

426 CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 4.29.1 to4.29.3 4.30.1 to4.30.5 2.16.17 2.16.18 5.3.5 to 5.3.6 … Deleted 5.6.6 to 5.6.8 new 4.31.1 to 4.31.5 2.16.21

(i) to

(v) 5.4.1 to 5.4.6 … 5.7.1 to 5.7.6 5.7.7 (new)

Note below 4.31.5 Deleted 5.5.1, 5.5.2, 5.6.1 5.7.1 to 5.7.3 5.8.1, Deleted Deleted 5.9.1 to 5.9.3 4.31.6 4.32.1 to 4.32.4 2.16.21

(vi) 2.16.22

(i) to

(iii) 5.8 … 5.9.4 5.9.5, 5.9.6 (new) … 4.33.1 to 4.33.3 2.16.23 (new) 2.16.19.1 to 3 5.9.1 to 5.9.2 5.10.1 o 5.10.2 4.34.1 4.35.1 2.16.24, 2.16.25 new 2.16.20 5.10.1 to 5.10.2 5.11.1 5.11.1 to 5.11.3 5.12.1 4.36.1 Deleted 5.12.1 to 5.12.2 5.13.1 5.13.1 to 5.13.2 5.13.3 4.37.1 to 4.37.2 4.38 2.17 Deleted 5.14.1 5.15.1 to 5.15.3 5.14.1 5.15.1 to 5.15.3 4.39 2.18 APPENDIX A to Ch-5 Deleted APPENDIX A,B ,C (Ch-4) Appex 2.2,2.1,2.3 (Ch-2) Annex. B,C to Ch-5 APPENDIX 5.1,5.2 (Ch -5) … Appdx. 2.4(Ch-2) 6.1.1 6.1.1, 6.1.2 - 5.1.1 5.1.2 5.1.1 to 5.1.5 (new) 5.2.6, 5.2.7 5.2.2 6.1.2 6.1.3 6.2.1 6.1.3 Deleted 6.2.1 5.1.3 (i),

(ii) 5.1.3

(iii) 5.2.1

Note below 5.2.1 6.2.2 6.2.3 6.2.2, 6.2.3 6.2.4 … 5.1.3

(iv) 5.2.3 to 5.2.4 5.2.7, 5.2.1 6.3.1 6.4.1 to 6.4.4 6.3.1 6.4.1 to 6.4.4 5.1.4 to 5.1.5 5.2.8 to 5.2.9 6.5.1 to 6.5.4 6.6.1 to 6.6.2 6.5.1 to 6.5.4 6.6.1 to 6.6.2, 6.6.5 - 5.3.1 to 5.3.2 new … 6.6.3 and 6.6.4 (new) 5.2.1 … 5.5.1

(i) 5.5.1

(ii) new 6.7.1 6.7.2 6.7.1 to 6.7.2 6.7.3 … 5.5.2 new 6.7.3 6.7.4 to 6.7.5 5.2.2 to 5.2.3 5.5.3 to 5.5.4 - 6.7.6, 6.7.7 (new) 5.3.1 … 5.6.1 5.6.2 (new) 6.7.4 6.7.5 to 6.7.11 6.7.8 6.8.1 to 6.8.7 5.3.2 5.3.3 5.3.4 Deleted 5.6.3 5.6.4, 5.6.5 6.8.1 to 6.8.2 6.9.1 to 6.9.4 6.10.1, 6.10.2 6.9.1 to 6.9.2 6.10.1 to 6.10.4 6.11.1 6.11

(i) to

(iv) 6.11

(v) to

(ix) Annex-I, II, 6.12.1 6.12.1 to 6.12.6 Deleted … APPENDIX 6.1 (new)

CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 7.1.1 to 7.1.2 7.2.1 - 7.1.1 to 7.1.2 7.2.1 7.4.1.1

Note 1 to 4 below 8.2.1(ii)b

Note 1 to 4 below 8.2.1(ii)b 1A, 1B new 7.3.1 7.4.1.2 8.3.1 to 8.3.5 8.3.1 to 8.3.6

Note below 7.3.1 7.3.1, 7.3.3 8.4.1 to 8.4.3 8.4.1 to 8.4.3 7.3.2 Annx J 7.4.2.1, 7.4.2.2 7.3.2 8.5 8.5.1 to 8.5.2 - 7.3.3 7.4.2.3 new 7.4.3.1 to 7.4.3.7 8.6.1 to 8.6.8 8.7 8.6.1 to 8.6.8 8.7 - 7.3.4 to 7.3.5 7.4.3.8 7.4.5 to 7.4.6 8.8 8.9.1 to 8.9.2 Deleted 8.8.1 to 8.8.2 7.4.1 7.4.7 8.10.1 to 8.10.3 8.11.1, 8.12.1 8.9.1 to 8.9.3 8.10.1,8.11.1 7.5.1 to 7.5.7 7.5.8 7.5.1 to 7.5.7 Deleted 8.13.1 8.14.1 to 8.14.2 8.12.1 8.13.1to 8.13.2 7.6.1 to 7.6.3 7.7.1to 7.7.3 7.6.1 to 7.6.3 7.7.1to7.7.3 8.15.1 to 8.15.4

Note below 8.15.4 8.14.1 to 8.14.4

Note below 8.14.4 - 7.7.4 new 8.16.1 8.14.5 7.8.1 to 7.8.3 7.8.1 to 7.8.3 8.17.1 8.14.6 to 8.14.7 7.9.1 to 7.9.3 7.9.1 to 7.9.3 8.18.1 to 8.18.7 8.15.1 to 8.15.7 7.10.1, 7.10.2 7.10.1, 7.10.2 8.19.1 to 8.19.5 8.16.1 to 8.16.5 7.11.1 to 7.11.2 7.11.1 to 7.11.2 8.20.4 8.17.2 7.12.1, 7.12.2 7.12.1, 7.12.2 8.20.1 to 8.20.3 8.17.1 7.13.1 7.13.1 8.21.1 to 8.21.5 8.18.1 to 8.18.5 7.14.1 to 7.14.2 7.14.1 to 7.14.2 8.22.1 to 8.22.2 8.19.1 7.15.1 to 7.15.7 7.15.1 to 7.15.7 8.23.1 to 8.23.2 8.20.1 to 8.20.2 7.16.1 to 7.16.3 7.16.1 to 7.16.3 Annex 1 (ch 8) APPENDIX 8.1 7.17.1 to 7.17.2 7.17.1 to 7.17.2 9.1.1 to 9.9.1 9.1.1 to 9.9.1 7.18.1 7.20.1 to 7.20.5 9.10.1 to 9.10.6 ANNEX A 9.10.1 to 9.10.7 Deleted - 7.18 and 7.19 new 10.1.1 to 10.10.1 10.1.1 to 10.10.1 Annx A (ch-7) Appedix 7.1 10.10.2 Deleted Annx B, C (Ch7) Deleted - 10.10.2 to 10.10.4 Annx D,D1 Ch7 Appex 7.5, 7.9 10.10.3 10.10.5 Annx E to G-Ch7 Annx H,H1,H2, I Appex 7.6,7.10,7.11 Appex7.2,7.3,7.4,7.7 10.10.4 10.10.5 10.10.6 to 10.10.7 10.10.8 Annx J-Ch-7 - 7.3.2, 7.4.4 Appex 7.8 (ch-7) 10.11.1 to 10.11.2 10.12.1to10.12.3 10.11.1 to 10.11.2 10.12.1 to 10.12.4 8.1 8.1.1 - 10.13.1 to 10.13.15 10.14.1 to 10.14.3 8.2.1 … 8.2.1

Note Below 8.2.1(ii)a (new) - Annex A (ch 10) 10.15.1to10.15.4 new APPENDIX 10.1

428 CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para 11.1.1 to 11.8.1 11.1.1 to 11.8.1 13.4

(ii) to

(iv) 13.2.6 to 13.2.8 Ann-I to VI(Ch11 Appedx A,B Appedx 11.1 to 11.6 Appedx 11.7, 11.8 13.4

(v) to

(vii) 13.4 (viii),(ix),

(x) 13.4.1 to 13.4.3 13.4.4 new 12.1.1 17.1.1 13.4 (a)-

(c) 13.3.1 to 13.3.3 - 17.1.2 new 13.5 13.4.5 12.2.1 17.2.1 to 17.2.2 - 13.4.6 new 12.3.1 17.3.1 13.4

(vii) second part 13.5.1 - 17.3.2 new 13.6 (i),

(ii) 13.6.1 to 13.6.3 12.3.2 17.1.3 13.6 (iii),

(iv) 13.6.4, 13.6.5 - 17.1.4, 17.1.5 new 13.6

(v) 13.6.6,13.6.7,13.6.10 12.4.1, 12.5.1 17.4.1, 17.5.1 - 13.6.8, 13.6.9 new 12.6.1 17.6.1 13.6 (vi),

(vii) 13.6.11 to 13.6.12 12.7.1, 12.7.2 17.7.1, 17.7.2 - 13.6.13 new 12.8.1 17.8.1 13.6

(viii) to (xv), 13.6.14 to 13.6.21 - 17.8.2 new 13.6

(xvi) Deleted 12.9.1, 12.9.2 17.9.1, 17.9.2 13.7

(i) 13.7.1 12.10.1 17.10.1 13.7

(ii) 13.7.4 - 17.10.2 new 13.7 (iii),(iv),(v),

(vi) 13.7.5 to 13.7.8 12.11.1, 12.11.2 17.11.1, 17.11.2 13.7

(vii)

Note below 13.7.8 - 12.12.1 17.11.3, 17.11.4 new 17.12.1 - 13.8.1 new .. 17.12.2 new 13.8 13.9.1 to 13.9.3 - Annex A, B(12) APPENDIX 17.1(new) APPENDIX, 17.2,17.3 Annex 1-9 (Ch13) - Deleted 13.9.4 new 13.1.1 13.1.3, 13.1.5 Chapter 14-CBIC Chapter 14 –CBIC (overall revised) - - 13.2, 13.3 13.4

(i) -- 13.1.1 & 13.1.2 new 13.1.4 new Deleted 13.2.1 13.2.2 to 13.2.5 new Chapter 15-CBDT 15.1.1 to 15.3.2 15.4.1 to 15.5.6 15.9.1 to 15.9.2 15.6.1 to 15.7.3 … 15.8 to 15.19 … 15.20.1 to 15.20.3 15.21.1 to 15.21.4 15.21.5 15.22.1 15.23.1 to 15.23.5 Chapter 15 –CBDT (overall revised) 15.1.1 to 15.2.3 15.3.1 to 15.12.6 … 15.13.1 to 15.13.5 15.14.1 to 15.15.13 … 15.16.1 to 15.16.4 15.17.1 15.18.1 to 15.18.4 15.17.2 15.19.1 to 15.19.7 15.20.1 to 15.20.6

CAM 2007 Para CAM 2024 Para CAM 2007 Para CAM 2024 Para … Ch-16-NTR new 16.1.1 12.1.1 16.2.1 12.2.1 16.2.2 12.2.2 to 12.2.3 16.3.1 to 16.3.6 12.3.1 to 12.3.7 16.4.1 to 16.4.5 12.4.1 to 12.4.5 16.5.1 to 16.5.7 12.5.1 to 12.5.7 16.6.1 to 16.6.5 12.6.1 to 12.6.5 16.7.1 12.7.1 16.8.1 to 16.8.3 12.8.1 to 12.8.3 … Chapter 18 – Budget (new) 17.1.1 19.1.1 to 19.1.2 17.1.2 to 17.1.5 19.1.3 to 19.1.6 17.2.1 to 17.2.3 19.2.1 to 19.2.3 17.2.4 17.2.5 Deleted 19.2.4 17.3.1 19.3.1 to 19.3.3 17.4.1 to 17.4.5 19.4.1 to 19.4.5 17.5.1 to 17.5.3 19.5.1 to 19.5.3 17.6.1 to 17.6.4 19.6.1 to 19.6.4 17.7.1 to 17.7.8 19.7.1 to 19.7.8 17.8.1 to 17.8.2 19.8.1 to 19.8.2 17.9.1 to 17.9.2 19.9.1 to 19.9.2 17.10.1 to 17.10.4 19.10.1 to 19.10.4 17.11.1 19.11.1 17.12.1 to 17.12.11 19.12.1 to 19.12.11 17.13.1 to 17.13.3 19.13.1 to 19.13.3 17.14.1 19.14.1 17.15.1 to 17.15.3 19.15.1 to 19.15.3 17.16.1 to 17.16.4 19.16.1 to 19.16.4 17.17 19.17.1 to 19.17.5 17.18 19.18.1 Annex A (ch 17) APPENDIX 19.1