Report of the Comptroller and Auditor General of India on performance of Special Economic Zones (SEZs
This Report of Comptroller and Auditor General of India contains the results of performance audit of ‘Performance of Special Economic Zones (SEZs) during April 2013 to January 2014. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2006-07 to 2012-13 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; matters relating to the period subsequent to 2012-13 have also been included, wherever necessary. The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. The objective of this performance audit was to assess the adequacy of regulatory framework, policy implementation, operational issues and internal controls of SEZs. An attempt was also made to study the social and economic benefits of SEZs in India.