"Supreme Audit Institution Of India"

Central Receipt Audit

Introduction

Introduction

Structure

Functions & Responsibilities

Telephone Directory

The CRA wing is divided into two parts CRA I and CRA II. CRA I is concerned with central indirect taxes i.e. Custom, Central Excise and service tax where as CRA II is concerned with direct tax i.e. Income tax and corporation tax.

CRA I
The Wing headed by Sr.DAG/DAG and is responsible for conducting the audit of Central Excise and Customs Departments of Central Government. It conducts the audit of:-
(i) Central Excise Receipts and Refunds.
(ii) Customs Receipts and Refunds.
(iii) Service Tax Receipt and Refunds.
(iv) Duty Drawbacks.
(v) Expenditure of Central Excise/Customs office.
(vi) Regional Licencing Authorities at Ludhiana/Amritsar.

CRA II
CRA-II Section in CRA Wing of the office conducts audit of assessments of direct taxes viz. Income Tax and other direct taxes by the Income Tax Department. In total there are 235 units which are audited according to their periodicity.