Revenue Audit (RA) Examination- Syllabus 2018: CAG RA Exam Syllabus - Exams Corner: Latest News and Employment Updates

Sunday, June 17, 2018

Revenue Audit (RA) Examination- Syllabus 2018: CAG RA Exam Syllabus


Revenue Audit Examination for Assistant Audit Officers/ Audit Officers /Sr. Audit Officers

RAE-1: - Income Tax (common to all Branches),


Duration 2 hours,

The following will be the syllabus and subjects

Maximum Marks: 100


A)  Books Prescribed:

i.     Income Tax Act, 1961 (40%)

ii.     Revenue Audit Manual Part-I- Section I and II (10%)

iii.     Income Tax Rules, 1962 (10%)

iv.     *Finance Act of the Year (20%)

v.     The Income Tax manual compiled by the Director of Inspection, Research Statistics andpublication Part - I and II (Latest Edition) (10%)
vi.     Manual of Office Procedure Volume-I and II (Technical) Published by Directorate ofIncome Tax (Organisation and Management Services) CBDT-Department of Revenue,Government of India. (10%)

B)  Major areas to be covered:

i.     Concepts like assesse, assessment year, Capital and Revenue Expenditure, Receipts,depreciation and other allowances, preliminary and pre-operative expenses,deductions and exemptions, rebates, interest, penalties and prosecution, Taxcollection and recovery procedures, refunds and special provisions on CorporateTaxations.

ii.     Assessment procedures, search and seizures, appeal and revisions, SettlementCommission, time limitation prescribed in the Act.
iii.     Recent amendments and developments relating to Direct Taxes in the Finance Act.

iv.     Computerisation in the Income Tax Department, Vigilance and Training.

v.     General awareness on matters relating to Income Tax such as PAN, filing of returnsthrough computer, ETDS, and ETCS procedures etc.

Note: *Finance Act of the Year may be read as Finance Act of the Previous year.



RAE 2: Central Excise, Customs and Service Tax (Civil/Commercial Audit),

Duration 2hours, Maximum Marks: 100 The following will be the syllabus and subjects

A). Central Excise (40 percent)

i.     Central Excise Act, 1944 (Chapter II and IIA) (10 MCQs)

ii.      Central Excise Rules, 2002 (10 MCQs)

iii.      Central Excise Tariff Act, 1985 (5 MCQs)

iv.     Cenvat Credit Rules 2002, (5 MCQs)

v.     Central Excise Valuation (Determination of price of Excisable Goods) Rules 2000

(5MCQs)

vi.     Central Excise Revenue Audit Manual (Chapters 20, 22, 23 and 24) (5 MCQs)

Books Recommended:

1.  R.K.Jain’s Central Excise Manual

2.  R.K.Jain’s Central Excise Tariff

3.  Revenue Audit Manual-Indirect Taxes (Central Excise)

4.  Cenvat Credit Rules by Gunashekharan

5.  Excise Law Times (Latest Issues)

B)  Customs (40 percent)

i.     Customs Act 1962 ( Chapter V, VI, VII, IX, X and X-A) (10 MCQs)

ii.      Customs Tariff Act 1975 and Custom Tariff Working Schedule. (5 MCQs)

iii.      Central Excise Act 1944 (chapter II and IIA dealing with Levy and collection ofCountervailing Duty) and Central Excise Tariff Act 1985 (5 MCQs)
iv.     Section 134 of the Finance Act, 2003—Levy and Collection of National CalamityContingent Duty

v.     Section 91, 92 and 94 of the Finance (No.2) Act, 2004 for the purpose of Levy andcollection of Education Cess.

vi.     Section 136, 137 and 139 of Finance Act 2007 for the purpose of Levy and collection ofHigher Education Cess.
vii.     Foreign Trade Policy, for Audit of export Promotion Schemes announced annually byMinistry of Commerce, Government of India.
viii.      SEZ Act SEZ Rules (Sl. No. iv to viii - 10 MCQs)

ix.     Revenue Audit Manual Part-II (Customs) 4th Edition (Chapter 21 and 22)

Books Recommended:

1.  R. K. Jain’s Customs Law Manual

2.  R. K. Jain’s Customs Tariff

3.  R. K. Jain’s Central Excise Law Manual and Tariff



C)  Service Tax (20 percent)

i.     Chapter V of Finance Act 1994 (Section 65 to Section 96)

ii.     Service Tax Rules 1994

iii.     Export Service Rules 2005

Books Recommended:

1.  Handbook on Service Tax, Volume 1,2,& 3 by Shri C. Parthasarathy and Dr.Sanjiv Agarwal

2.  Service Tax Reporter (latest issues)




RAE 3: Railway Audit,


Duration 2 hours,

The following will be the syllabus and subjects

Maximum Marks: 100


1.  Indian Railway Code for the traffic Department (Commercial)

2.  Indian Railway Commercial Manual Vol. I & II

3.  IRCA Coaching Tariffs - All parts and Volumes

4.  IRCA Goods Tariff all Parts and Volumes

5.  IRCA Military Tariff

6.  IRCA Red Tariff

7.  Railway Audit Manual

Note: In case of Tariffs, the Publications in force as on 1st April of the previous year will bethe text book.




RAE 4- Local Audit - West Bengal.


Duration 2 hours,

The following will be the syllabus and subjects

Maximum Marks: 100


1.  C&AG’s Manual of Standing Orders (Audit) Audit of Receipts and Audit of Refund of Revenue
2.  General Financial Rules

Chapter 3- Revenue & Receipts

Chapter- 10- Rule 146 Refunds of Revenue.

3.  The Calcutta Municipal Act 1951 along with modifications and amendments made inthe Calcutta Municipal Corporation Act, 1980
Section- 5, 115, 116, Chapter XI to XVII (Section 165 to 262, 272,273, 281, 282, 294,) Schedule XVI (Rules 2 & 55, Section 358).

Schedule XV (Rule) 3 & 4, Section 367, 368, 442, 443, 451, 456,460, 469, 483, 548 and574.
4.  The West Bengal Municipal Act 1993 with amendments

5.  The West Bengal Panchayat Act, 1973 with upto date amendments

Part I (Chapter I, Section 2), Part III (Chapter XII, Section 132, 133 and 134), Part IV (Chapter XVII, Section 179, 180, 181).

6. Calcutta Corporation Accounts Code.

Chapter V (Articles 74 to 212), Chapter X (Articles 604 to 628) and Chapter XI (Articles 659 to 668, 799 to 897, 929 to 956)

7. Municipal Account Rules

Rules 8.9, 32 to 113, 203 to 210, 221, 240 to 242, 247 and 248.

8.    Rules framed by Govt. under Sec. 215 (a) & (b) & 215 (f) of the B.M. Act, 1932regarding assessment of rates on holdings and assessment of license fees for trade,profession and calling.
9.  The West Bengal Panchayat (Gram Panchayat Miscellaneous Accounts & Audit)Rules, 1990

The West Bengal Panchayat (Budget and Appropriation of Fund) Rules, 1996

The West Bengal Panchayat ZillaParishad and Panchayat Samiti Accounts and Finance Rules 2003
10.  District Engineer’s Account Rules

Rules 2 to 6.

11.  The West Bengal Primary Education Act 1973 with amendments.

12.  The District School Board Account Rules.

Rules 66 to 68, 86, 104 to 106 and 113 & 114.

13. L.A. Manual

Portions relating to receipt under the above Acts and Rules and the receipts of Calcutta University.

14.  Universities Acts, Statutes and Rules. Regulating Universities’ revenues and Budget.



RAE5-Local Audit- -Bihar,

Duration 2 hours, Maximum Marks: 100 The following will be the syllabus and subjects

1.  CAG's MSO (Audit), -Chapter 3 and Chapter 23 (Audit of refund of revenue)

2.  General Financial Rules (GOI)- Chapter 2 (General System) of Financial Management)and Chapter 12 (Refund of Revenue)
3.  Bihar Municipal Act, 2007 (Chapter-9 to 20, 22, 23, 25, 27, 35, 36, 37, 41, 43) and

a.  Bihar Municipal Accounts Rules, 1928

b.  Municipal Accounts (Recovery of Taxes) Rules, 1951

c.  Bihar Municipal (Stamp Duty) Rules, 1959

d.  Bihar Prevention and Food Adulteration rules, 1958

4.  Bihar & Orissa Local Fund Act, 1925

5.  Bihar Panchayati Raj Act. 2006- Chapter 3, 4, 5

6.  University Acts passed by State of Bihar (for e.g. Bihar State Universities Act'1976/Patna University Act' 1976/Bihar Agriculture University Act, 2010/Aryabhattknowledge University Act, 2008/Chanakya Law University Act' 2006 and Statutesunder Bihar State Universities Act
7.  LAD Manual Vol.- I (Chapters III, V)

8.  LAD Manual Vol.- II (Chapter II, V)

9.  LAD Manual Vol.- III (Chapter II, III)

10.  Important Relevant Major Flagship Schemes which are being implemented by PRIS, ULBs. Latest Amendments in Schemes
11.  Latest Central and State Finance Commission Report.

RAE-6 Local Audit –Jharkhand,


Duration 2 hours, Maximum Marks: 100 The following will be the syllabus and subjects

1. The Bihar Municipal Manual

(a)  The Bihar and Orissa Municipal Act, 1922 - Chapter IV

(b)  The Bihar and Orissa Municipal Act, 1925

(c)  The Municipal Taxation Act, 1881

(d)  The Bihar Municipal Accounts Rules, 1928

(e)  The Municipal Water Works Maintenance and House connection Rules

(f)  The Bihar Municipal (Stamp Duty) Rules, 1959

(g)  Municipal Accounts Rules (Recovery of Taxes), 1951

2.  The Patna Municipal Corporation Act, 1951

3.  The Patna Municipal Corporation Accounts (recovery of Taxes) Rules, 1963

4.  The Bihar Panchayat Raj Act, 1993 & Jharkhand Panchayat Raj Act, 2001

5.  The Patna University Act, 1961

6.  The Magadh University Act, 1961

7.  The Bihar State University (University of Bihar, Bhagalpur, Ranchi) Act, 1960

8.  University of Bihar Calendar Volume-II

9.  The Bihar Agricultural University Act, 1987

10.  The Bihar Agricultural Produce Markets Act, 1960

- Section 2, 15, 16, 27 to 29, 42 to 44, 46 to 49 & 52

11.  The Bihar Agricultural Produce Markets Rules, 1975-- Rule 68 to 133

12.  The Bihar Regional Development Authority Act, 1981

13.  LAD Manual, Volume-II-- Chapter II & IV

14.  LAD Manual, Volume-III

-  Section III orders applicable to Municipalities Section 123, 125,127, 132, 145, 146, 147, 148, 159, 162, 172, 173, 180, 181,183, 184, 187, 189, 191, 208, 209 & 212 15. CAG’s M.S.O. (Audit) Volume-I - Section II

Chapter 1 - General Principles and Practices,

-  Chapter 2 – Audit of Expenditure

-  Chapter 3 – Audit of Receipts,

-  Chapter 6 – Audit of Autonomous Bodies

16.  General Financial Rules (Government of India) - Chapter 2- Rule 3 to 20, Chapter 3- Rule 23 (1) to 32
17.  Jharkhand Academic Council Act, 2002

RAE 7- ESM and SD Audit,

Duration 2 hours,                                                                                                  Maximum Marks: 100

The following will be the syllabus and subjects:

Name of Books

1.  Manual of the Rent Audit Party (issued by the Pr. Director of Audit, ESM, New Delhi) asamended.
2.  Office Manual of the Land and Development Officer, Ministry of Urban Development,New Delhi as amended.
3.  Civil Accounts Manual (Volume I and II)

4.     Manual of Office Procedure for Supplies. Inspection and Disposals (issued by theDirectorate General of Supplies and Disposals. New Delhi) as amended.
5.  Manual of General Instructions for Shipping and Clearance, Published by the D.G.S. &D. New Delhi as amended in November 1999.
6.  Indian Contract Act, 1872.

7.  Sale of Goods Act, 1930.

8.  Conditions of contract governing contracts placed by the Central PurchaseOrganisation of the Government of India.
9.  The Central Excise and Salt Act, 1944.

10.  The Salt Cess Act, 1953.

11.  The Salt Cess Rules, 1964.

12.  Receipts and Payments Rules.

RAE-8 Defence Audit,

Duration 2 hours,                                                                                   Maximum Marks: 100

The following will be the syllabus and subjects

1. CAG’s MSO (Audit) (Second Edition-2002)

Section II Chapter 3 ‘Audit of Receipts,’ Chapter 4 ‘Audit of Accounts of Stores andStock, Section III-Chapter 23 Para 3.23.2. ‘Workshop Accounts’ and Para 3.23.4‘Refunds of Revenue’.
2. General Financial Rules

Chapter 2 – General System of Financial Management

Chapter 5 – Works

Chapter 6 - Procurement of Goods and Services

Chapter 7 - Inventory Management

Chapter 12 – II- Refunds of Revenue

3.  Central Government Receipt and Payment Rules Part –I Preliminary and General Principles
Part- II Receipt of Govt. revenues, dues etc. and crediting them into the Govt.Accounts Part-III Withdrawal from the Government Account.
4.  Financial Regulations Part II

Chapter II – Recoveries and deductions.

Appendix 8 instructions for guidance of officers who receive and handle cash.

Appendix 11- Recovery of tuition fees of boys in Military schools.

5. Regulations for the Military Engineer Services

Paras 912 to 916, Appendix ‘O’ and related rules regarding fixation of rates andrecovery of electricity and water and allied matters. Chapter IV & V– paras 310 to 313,559, 560 and Table ‘H’ relating to Departmental charges. Chapter VIII- Sections 38,para 645 and Appendix ‘J’ Chapter IX- Revenue and Receipts Chapter XII Section 56

Table ‘K’ General Conditions of Contracts (IAFW-2249) relating to Hiring of T&P tocontractors.

6.  Manual of Instructions relating to procedure of works in theAccounts section of M.E.S. formations of MES Accountant’s Manual

Chapter VII Revenue

7.  M.E.S. Local Audit Manual

Part III -Paras 153, 164 to 185 dealing with local audit of the register of buildings, rentassessment ledgers, revenue ledgers, water and electricity charges, refunds etc.

Part-IV – Paras 241 to 244 dealing with audit of the Register of Revenue derived fromlands, trees, usufruct etc. Meter Readers’ Books for electricity and water, consumer’sledgers etc.
8.  Manual of the Audit Department, Defence Services Vol. I (Part C) Chapter 29 Section B para 619 to 637 dealing with Audit of revenue accounts.
9.  Military Lands Manual

Chapter II - Classification and transfer of land.

Chapter III – Land management by Military Estate Officers


Chapter V - Disposal of Land by Military Estate Officers.

Chapter VI – Management by Cantonment Board.

10. Store Accounting Instructions for the Army (1965 Edition)

Chapter II- Paras 27 to 30 regarding issue of stores on hire, loan etc., Para 50 Disposalof Surplus timber etc, Para 84 to 93 C.P. Issue Sections.

Chapter IV- Section dealing with Military Farms Chapter V- Valuation of Stores and Rates.
Chapter VII- Disposal of surplus and obsolete stores.

11. Army Local Audit Manual

Part I. Volume -.I-Chapter –III- Para 123

Part I. Volume- II

Chapter –IV- Paras 157, 186, 260, 261, 262 and 263 regarding disposal of surplusstores. Part I. Volume- II
Chapter VII dealing with Audit of Military Farms, Armed Forces Medical Colleges

12.  Quarters and Rents and related orders issued from time to time Whole Book including I.A.O 5/S/48.
13.  Regulations for Medical Services (1962)

Appendix 5 relating to Hospital stoppages and allied recoveries and Rules relatingthereto.

14. Factory Accounting Rules

Chapter II – Accounting of Stores –para 13 (b) and (c).

Chapter III- Accounting of Labour, para 38 and Appendix ‘G’.

Chapter IV – Cost Accounting, paras 52 and 53.

Chapter V – Miscellaneous paras 59 to 61 and 63.

15.  Manual of the Audit Department, Defence Services -Vol. III (Ordnance & OrdnanceEquipment Factories) 2001 Edition

Paras regarding Payment issue, Test Audit Processes, Costing

16.  Defence Accounts Department Office Manual Part VI (Factories) Volume I - Section I-- Chapter IV - Paras 99 to 108, Chapter V - Para 250 to 255 - Chapter VI paras 422,456 to 461 and 481

Volume II- Chapter VIII- para 670, Chapter XII- paras 907 to 909 (A)



RAE9- P& T Audit,

Duration 2 hours,                                                                                   Maximum Marks: 100

The following will be the syllabus and subjects

1.  P&T Manual Volume I - Part—I (Legislative Enactments) Indian Post Office Act Sections 1 to 13, 16, 17, 28 to 36.
2.  P&T Manual Volume I - Part II (Legislative Enactments).

Whole book excluding Chapter 3 i.e. Telegraph Wires (Unlawful Possession) Act, 1950and Rules made there under.

3. P&T Manual Volume IX—(Telegraph Traffic).

Chapter V—Guaranteed Officers and Appendix 4—General Telegraphs Rules forLicensed Systems—Rules 1 to 11.

4. P&T Manual Volume X—(Telegraph Engineering)

Chapter VII—Miscellaneous Rules—Paras 481 to 487 G, Para 499 and Appendix IV.

5.  Telecommunications Manual Vol. XII (Part-I&II) –(Telephone Traffic).

6.  P&T Manual Volume XIV (Telephone Revenue Accounts Offices).

7.  P&T Financial Hand Book Volume. I (General).

Chapter VII—Revenue and Miscellaneous Receipts.

8.  Postal Financial Hand Book Volume. II (Post Office and Railway Mail Service). Chapter II and Appendix 2 – Supply, Distribution etc. of Stamps.
Chapter III - Revenue Receipts, Chapter VI - Miscellaneous Charges - Rules 74-78-Refund of Revenue.
9.  Telecom Financial Hand Book Vol. IV (Telegraph Traffic)

Whole book excluding Chapter-I and IX and Appendices 1 to 5

10.  P&T Financial Hand Book Vol. V (Telephones)

11.  P&T Audit Manual Vol. I (General Audit Manual) Chapter 14—Miscellaneous Audit—Paras 272, 272-A and 274-

Payments of refunds of Telegraph Charges, Late fees, Messenger service fees, Unserviceable stamps, Chapter 16—Audit of Receipts
12.  P&T Audit Manual Vol. III (Technical Audit Manual).

Chapter 3: Audit of Revenue from Guaranteed Offices and Lines.

13. P&T Audit Manual – Part-II (Inspections).

Chapter –2 Section-F-Audit of Telephone Revenue Accounting Branch of Telecom Districts (Manual System)

Chapter – 2 -Section - H – Audit of Telephone Revenue Accounting Branch of Telecom

Districts (Computerised System).

Chapter –6 Message Revenue

14.  Compendium of Telecom Revenue & Commercial Orders by Shri S. Venkataraman,Chief Account Officer (Retd.), Chennai Telephones.
15.  The books on Customs Tariff of India and Central Excise Tariff of India (latest twoissues available in the market) both written by Shri R. K. Jain, published by CentaxPublications Pvt. Limited, 1512-B, BhishmPitamah Marg, Defence Colony, (Opp. ICICIBank), New Delhi-110
3.                




RAE-10- State Revenue (Civil Audit branch)

Duration 2 hours,








Maximum Marks: 100
The following will be the syllabus and subjects

















Sl.
Acts/Rules/Manuals







Coverage
No.










1.
Central Sales Tax Act, 1956
The Whole Act







2.
Value added Tax Auditing
The Whole Guidelines


Guidelines (issued by C&AG










Office)









3.
Indian Stamp Act, 1899
Chapter
1
Short title, extent and commencement of


Chapter
2
the Act, Definitions under the Act


A Of the liability of instruments to duty
















B Of stamps and the mode of suing

















them section 10 only







D
Of valuation for duty







Duty by whom payable.






E


Chapter
6 Reference and Revision.





4.
Indian Registration Act, 1908
Chapter
1
Preliminary


Chapter
2
The Registration Establishment











Chapter
3
Registrable documents


Chapter
6
Presenting Documents for Registration


Chapter
9
The Duties and Powers of Registering






Officers


Chapter
13   The Fees for Registration, Searches and






Copies


5.
Motor Vehicles Act, 1988
Chapter
14
Penalties
Chapter
1






Chapter
2
Section
3, 4, 5, 6, 15, 16, 24, 27, 28


Chapter
4
Section
39, 40, 41, 42, 43, 45, 48, 50,






53, 54, 55, 56, 57


Chapter
5
Section
66, 68, 69, 71, 72, 73, 74, 89






and 90



Chapter
6
Section 97, 103, 107


Chapter
8
Section
113, 118, 119, 120, 121, 122,















124, 130, 131, 132, 133, 134 and 138


Chapter
11
Section 156, 157


Chapter
13  Section 177, 178, 180, 181, 182, 191,






192,194, 206 and 207


Chapter
14  Section 211, 213, 214, 216 and 217
6.
Indian Electricity Act, 2003
Part
I


Preliminary


Part
II


National Electricity Policy and Plan


Part
III

Generation of Electricity











57

Sl.
Acts/Rules/Manuals




Coverage


No.













Part
IV
Licensing




Part
V
Transmission of Electricity



Part
VI
Distribution of Electricity




Part
VII
Tariff







Part
XIV
Offences and Penalties













7.
Mines & Minerals (Regulation
Preliminary
Section
1, 2, 3, 13, 13A, 14, 18, 21,

& Development) Act,1957



22, 23,
23A, 23B, 23C, 24 and 30A








8.
The Environment Protection Act,
The whole Act







1986



















9.
Forest Conservation Act, 1980
The whole Act












10.
Indian Forest Act, 1927
Chapter 1
Preliminary




Chapter 2
Of Reserved Forest Section 3.



Chapter 5
Of the Control over forests and Lands





not being the property of Government





Section 35, 36, 37 and 38



Chapter 6
Of the duty on timber and other
forest





produce


Section 39, 40




Chapter 7
Of
the control of Timber and other












Forest produce in Transit Section 41,





41A, 42 and 43



Chapter 9
Penalties and Procedure Section 52 to 69


Chapter 11
Of Forest officers Section 72 to 75









11.
Revenue Recovery Act, 1890
The whole Act













12.
MSO Audit, 2002 edition
Chapter 3 of Section II













13.
Regulations on Audit &
Chapter 3 and 6C







Accounts 2007




















14.
CAG (DPC) Act, 1971
Section 16























Note : Wherever there is reference to the rules and regulations, the ‘cut off date’ for changes/amendments would be as on 1st April of the previous year.




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