Para 2.3.15 — MSO (Audit)
Original Rule Text
2.3.15 Detailed procedures for the audit of certain tax receipts, viz. Income tax, Wealth tax and Gift tax, Central Excise and Customs Duties, are contained in the Revenue Audit Manual issued separately. Detailed instructions regarding audit checks to be exercised on the levy, assessment, collection and allocation of other tax receipts and the audit of nontax receipts are laid down in the local manuals of the Accountants General.
What This Means
Detailed procedures for auditing specific tax receipts like Income Tax, Wealth Tax, Gift Tax, Central Excise, and Customs Duties are contained in a separate Revenue Audit Manual. For other tax receipts and non-tax receipts, detailed audit instructions are found in the local manuals maintained by each Accountant General. This para directs auditors to the appropriate specialized reference materials.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Revenue Audit Manual covers Income Tax, Wealth Tax, Gift Tax, Excise, and Customs
- 2Local AG manuals cover other tax and non-tax receipts
- 3Separate detailed procedures exist for different revenue types
- 4Auditors should refer to the appropriate manual for specific audit checks
Practical Example
An auditor assigned to audit Central Excise assessments in a State AG office would refer to the Revenue Audit Manual for detailed step-by-step procedures, while an auditor checking stamp duty collections would look at the State AG's local manual for the specific audit checks applicable to state-level non-tax receipts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are separate manuals needed for different types of receipts?▼
Who issues the Revenue Audit Manual?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.