Government of India
Ministry of Finance, Department of Revenue,
Central Board of Direct Taxes,
Audit and Public Accounts Committee Division

F. No. 240/8/2015— A & PAC —11

Dated 14/12/2018

Partial Modification of the Instruction No. 6 of 2017

It has been recommended by the Hon’ble Public Accounts Committee that the process of the Registration Process of Charitable Trusts / Institutions should be brought under the purview of internal audit. The Additional Director General (Audit & Inspection) in consultation with the Chief Commissioner of the Income Tax (Exemptions) has recommended a system in place for this purpose. Consequently, following para (numbered as 5.12) is being inserted immediately after para 5.11 of the Instruction No. 6 of 2017:

“5.12 The registration process of charitable trusts / institutions will be audited by Internal Audit Party as per ‘Procedure of Internal Audit of the Process of Registration of Charitable Trusts / Institutions of Commissioner of Income Tax (Exemptions)’ given in Annexure D.”

2. This issues with approval of the Chairman (CBDT).

(Sunita Verma)
A & PAC Division, CBDT, New Delhi

Copy to:

1. All the Pr. Chief Commissioner of Income Taxes,

2. All the Directors General of Income Tax (Investigation),

3. The Chief Commissioner of Income Tax (Exemption), New Delhi.

4. The CCsIT (Central), Delhi and Mumbai,

5. The Additional Director General of Income Tax (Audit), New Delhi

6. The Data Base Cell for uploading on gov.inalongwith with copy of Instruction No. 6/2017

7. The Pr. DGIT (Systems) for incorporating necessary modification in ITBA for implementation of internal audit of Commissioners of Income Tax (Exemption).

8. All the Commissioners of Income Tax (Audit).

Procedure for internal audit of the “the process of registration of Charitable Trusts/Institutions of CsIT (Exemptions)”

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December 2020