TaxTMI 
TaxTMI 
Methodology For Determining API
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....ology given in the Table below by combining the data of all quarters available in respect of each parameter. S. No. in the API format (Annexure-IV) API Parameter Methodology 2 Ratio of number of taxpayers audited to number of taxpayers scheduled for audit (Marks in percentile on a scale of 0-10) The ratio (shown in percentage) of number of taxpayers audited in a quarter to the number of taxpayers scheduled for audit in that quarter is calculated. Comparative performance of all the Audit Commissionerates will be determined on percentile system for score from 0-10. For example, if one of the Audit Commissionerates attained the highest percentage, say 95%, during a quarter, that Audit Commissionerate will be awarded the highest percen....
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....ermined on percentile system score from 0-4. For example, if the above parameter ranges between 153 lakhs and 45 lakhs for all the Audit Commissionerates, the Audit Commissionerate with detection per audit of 153 lakhs is awarded highest percentile of 100 with a score of 4 and the Audit Commissionerate with detection per audit of 45 lakhs is awarded score of 1.18 (i.e., 4*45/153). Scores of all other Audit Commissionerates will be awarded in between 4 and 1.18. 4B 80% weightage to remaining taxpayers (i.e.,0-16) Detection per audit for the remaining taxpayers is calculated for a quarter. Comparative performance of all the Audit Commissionerates will be determined on percentile system score from 0-16. For example, if the above paramet....
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.... the Audit Commissionerate with recovery per audit of 30 lakhs is awarded highest percentile of 100 and score of 16 and the Audit Commissionerate with recovery per audit of 2.5 lakhs is awarded score of 1.33 (i.e., 16*2.5/30). Scores of all other Audit Commissionerates will be awarded in between 16 and 1.33. 6 Ratio of total recovery to total detection (Marks in percentile on a scale of 0-10) The ratio (shown in percentage) of total recovery in a quarter to the total detections in that quarter is calculated. Comparative performance of all the Audit Commissionerates will be determined on percentile system for score from 0-10. For example, if the highest percentage during a quarter, say 65%, is attained by one of the Audit Commissionera....