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RAENewSyllabus

Uploaded by

Brajesh Shrawan
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2.

Revenue Audit Examination for Assistant Audit


Officers/Audit Officers/Sr. Audit Officers.

RAE-1 Income Tax (common to all Branches)

The following will be the syllabus and subjects:


A) Books Prescribed:
i. Income Tax Act 1961 (40%)
ii. Revenue Audit Manual Part-I- Section I and II (10%)
iii. Income Rules 1962 (10%)
iv. Finance Act of the previous Year (20%)
v. The Income Tax manual compiled by the Director of Inspection, Research. Statistics
and publication Part-I and II(Latest Edition)(10%)
vi. Manual of Office Procedure Volume-!and II(Technical) Published by Directorate of
Income Tax (Organisation and Management Services) CBDT-Department of
Revenue, Government of India. (February 2003 Edition) (10%)
B) Major areas to be covered:
i. Concepts like assessee, assessment year, Capital and Revenue Expenditure,
Receipts, depreciation and other allowances, preliminary and pre-operative
expenses, deductions and exemptions, rebates, interest, penalties and prosecution,
Tax collection and recovery procedures, refunds and special provisions on
Corporate Taxations.
ii. Assessment procedures, search and seizures, appeal and revisions, Settlement
Commission, 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
returns through computer, eTDS, eTCS procedures etc.

41
I RAE-3 Railway Audit

The following will be the syllabus and subjects:


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 publication in force as on first of April of the


previous year will be the Text Books.

44
RAE-5 – Local Audit Bihar.

1. CAG’s MSO (Audit), 2002-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. The 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/Aryabhatt
Knowledge University Act, 2008/Chanakya Law University Act' 2006 and Statutes
under 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

47
RAE‐ 10, Syllabus

(applicable w.e.f. Annual/Main RAE Examination 2014)


Duration 2 hours, Maximum Marks: 100

Syllabus:
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
the Act, Definitions under the Act

Chapter‐ 2 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

E‐ Duty by whom payable.

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

Chapter‐ 14 Penalties
5. Motor Vehicles Act, 1988 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

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, 22, 23,
& Development) Act,1957 23A, 23B, 23C, 24 and 30A

8. The Environment Protection The whole Act


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

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