This exam is conducted by Comptroller and Audit General of India (CAG) for recruiting Section officers (SO) and Assistant Audit Officers (AAO) in various branches.

Structure of Revenue Audit Exam

Revenue audit exam for Civil Branch and other branches will be conducted separately. Subjects for Civil branch and other branches with their marks and duration are given below

Subjects for Civil Branch

• Income Tax (Theory) – 100 marks with duration of 2 hours
• Income Tax (Practical) – 150 marks with duration of 3 hours
• Central Excise and Customs – 150 marks with duration of 3 hours

Revenue Audit

For income tax theory paper, hundred objective questions will be asked with one mark for each of them.

Subjects for Other branches

• Income Tax (Theory) – 100 marks with duration of 2 hours
• Income Tax (Practical) – 150 marks with duration of 3 hours
• Paper II Departmental/Local paper – 150 marks with duration of 3 hours

Syllabus of Revenue Audit Exam

Income Tax – Theory and Practical

• Income Tax Act, 1961
• RA Manual Part-I
• Income Tax Rules, 1962
• Finance Act of the year
• The Income Tax Manual
• Computation of total income
• Aggregation of income and set off of carry forward losses
• Rebates and relief
• Procedure for assessment
• Refunds

Central Excise and Customs Revenue Audit

• Central Excise Act, 1944
• Central Excise Rules 2002
• CENVAT Credit Rules 2002
• Central Excise receipt audit including Auditing Standards, Audit Planning,
• Audit Execution and Audit Reporting
• Additional duties of Excise Act, 1957
• Additional duties of excise Act, 1978
• CBEC Manual of Supplementary Instructions issued on September 2001
• Central Excise Tariff Act, 1985
• Excise duties and cess leviable under Miscellaneous Act
• Customs Act 1962
• Customs Tariff Act 1975 and Customs Tariff working schedule
• Revenue Audit Manual Part-II (Customs)
• Service Tax Rules, 1994

Part II paper ( for Section officers, Local Audit Branch, West Bengal)

• C&AG’s Manual of Standing Orders (Audit)
• Revenue & Receipts
• The Calcutta municipal Act 1951
• The West Bengal Municipal Act 1993
• The West Bengal Panchayat Act, 1973
• Calcutta Corporation Accounts Code
• Municipal Account Rules
• The West Bengal Panchayat (Gram Panchayat Miscellaneous Accounts & Audit) Rules, 1990
• District Engineer’s Account Rules
• The West Bengal Primary Education Act 1973
• The District School Board Account Rules
• Universities Acts, Statutes and Rules

Part II paper (for Section officers, Local Audit Branch, Bihar)

• The Bihar & Orissa Municipal Act 1922
• Patna Municipal Corporation Act
• The Bihar State University Act 1960
• The Bihar Prevention and Food Adulteration Rules 1958
• The Bihar Municipal Accounts Rules 1928
• The Bihar Municipal (Stamp Duty) Rules, 1959

Part II paper (for Section officers, Local Audit Branch, Jharkhand)

• The Bihar and Orissa Municipal Act, 1922
• The Bihar Municipal Accounts Rules, 1928
• The Patna Municipal Corporation Accounts (recovery of Taxes) Rules, 1963
• The Bihar Panchayat Raj Act, 1993 and Jharkhand Panchayat Raj Act, 2001
• The Patna University Act, 1961
• The Magadh University Act, 1961
• General Financial Rules (Government of India)
• Jharkhand Academic Council Act, 2002

Part II paper (for SOs/AAOs in Principal Director of Audit Economic and Service Ministries)

• Manual of the Rent Audit Party
• Office Manual of the Land and Development Officer Ministry of Works, Housing and Supply
• Civil Accounts Manual
• Manual of Office Procedure for Supplies
• Manual of General Instructions for Shipping and Clearance
• Indian Contract Act, 1872
• Sale of Goods Act, 1930
• The Central Excise and Salt Act, 1944
• The Salt Cess Act, 1953
• The Salt Cess Rules, 1964
• Receipts and Payments Rules

Part II paper (for SOs/AAOs in Defense Audit Branch)

• CAG’s MSO (Audit)
• General Financial Rules, 2005
• Central Government Receipt and Payment Rules
• Financial Regulations Part II
• Regulations for the Military Engineer Services
• M.E.S. Local Audit Manual
• Manual of the Audit Department, Defense Services Vol I
• Military Lands Manual
• Store Accounting Instructions for the Army
• Army Local Audit Manual
• Factory Accounting Rules
• Defense Accounts Department Office Manual

Part II paper (for SOs/AAOs in Railways)

• Indian Railway Code for the traffic Department (Commercial)
• IRCA Coaching Tariffs
• IRCA Goods Tariff
• IRCA Military Tariff
• IRCA Red Tariff
• Railway Audit Manual

Part II paper (for SOs/AAOs of P&T Audit Branch)

• Indian Post Office Act
• Telegraph Wires (Unlawful Possession) Act, 1950
• Revenue and Miscellaneous Receipts
• Payments of refunds of Telegraph Charges, Late fees, Messenger service fees, Unserviceable stamps
• Audit of Revenue from Guaranteed Offices and Lines
• Audit of Telephone Revenue Accounting Branch of Telecom

Eligibility Criteria

• Candidates applying for this test should be completed graduation from any recognized University.

How to Apply?

• Applications are received by the concerned authority through the website www.cag.gov.in.

How to fill the Form?

Letters used while entering information on the form should be in capital. Personal information like name, date of birth entered on the form should be as exactly as in the Degree certificate. Before submitting the form to the concerned authority, confirm all the fields are filled correctly.

Important Dates (Tentative)

[Please note that we only provide tentative dates based on previous years dates. For exact dates related information it is always best to check official websites only.]

• Date of Examination: Last Week of November, 2012

List of Revenue Audit Exam centers

• Bangalore
• Agartala
• Bhopal
• Ahmedabad
• Bhubaneswar
• Allahabad
• Gorakhpur
• Chandigarh
• Gwalior
• Chennai
• Guwahati
• Dehradun
• Hyderabad
• Gangtok
• Kolkata
• Imphal
• Kohima
• Jaipur
• Lucknow
• Jammu
• Mumbai
• Kochi
• New Delhi
• Madurai
• Pune
• Nagpur
• Rajkot
• Patna
• Shillong
• Ranchi
• Shimla
• Raipur
• Thrissur
• Srinagar
• Thiruvananthapuram

Contact Address for Revenue Audit Exam

• Address : The Comptroller & Auditor General of India, Pocket-9, Deen Dayal Upadhyay Marg, New Delhi -110124
• E-mail: [email protected]
• Website: www.cag.gov.in

Reference Books for Revenue Audit Exam

• The Income Tax Manual compiled by the Director of Inspection, Research, Statistics and Publication Part-I & II
• Manual of office procedure Vol I & Vol II (Technical) published by Directorate of Income Tax (Organization and Management Services) – CBDT- Department of Revenue in Government of India

Coaching Centers for Revenue Audit Exam

• Alif Academy
• Centre for coaching & Career Planning
• Coaching and Guidance Centre, AMU
• Crescent career Guidance and Coaching Centre
• Crescent Educational Foundation
• Education and Career Guidance Center (ECGC)
• Noor Jahan Foundation
• The Satisfaction Academy
• The Guide
• Nalanda Centre

Study Plan

To get a better view of the exam, student should first understand the syllabus. Then according to the syllabus, start preparing for the exam by collecting sufficient study materials. Time can be managed easily if the students study the topics by dividing it into small segments. Collect and solve question papers which resemble the pattern of the exam.

How and Where To Get the Results?

Results can be known from the site www.cag.gov.in

Score Validity

Till the end of recruitment process, the score obtained from this exam will be considered as valid.