Para 7.3.52 — MSO (Audit)
Original Rule Text
7.3.52 The instructions contained in the Revenue Audit Manual, Part I, Section II, should be followed in finalising the Union Government (Civil) Audit Report on Revenue Receipts. These instructions will equally apply in the case of Customs and Central Excise receipts and Other Revenue Receipts.
# Printing and presentation of Reports
What This Means
The Union Government (Civil) Audit Report on Revenue Receipts must follow the instructions in the Revenue Audit Manual, Part I, Section II. These same instructions also apply to the audit of Customs and Central Excise receipts as well as Other Revenue Receipts.
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 Part I, Section II governs the finalization of Revenue Receipts reports
- 2Instructions apply to Union Government (Civil) Audit Report on Revenue Receipts
- 3Same instructions cover Customs and Central Excise receipts
- 4Other Revenue Receipts are also covered by these instructions
Practical Example
A Principal Director of Receipt Audit (Indirect Taxes) is finalizing the section on Customs duty irregularities for the Union Audit Report. She refers to the Revenue Audit Manual, Part I, Section II for the prescribed format, structure, and procedures to ensure compliance with the standard approach used for all revenue receipt reporting.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Which manual governs the preparation of the Revenue Receipts Audit Report?▼
Do separate instructions exist for Customs and Excise receipts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.