Order under section 138(1)(a) of Income-tax Act, 1961 dated 25.07.2018 issued by the Central Board of Direct Taxes (CBDT), specifying income-tax authorities for furnishing specified information to Director General, Central Economic Intelligence Bureau (CEIB), Department of Revenue, Government of India
F.No. 225/245/2018/ITAJI
Government of India
Ministry of Finance
Department of Revenue (CBDT)
North Block, New Delhi, the 25th of July, 2018
Order
In exercise of powers conferred under section 138(1)(a) of Income tax Act, 1961 (‘Act’), the Central Board of Direct taxes, hereby directs that income-tax authorities specified in column (3) of the Table below shall furnish the information as mentioned in the corresponding entry in column (2) to the Director General, Central Economic Intelligence Bureau, Department of Revenue, Government of India, as notified under sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Act, vide Notification No. 34/2018 dated 25.07.2018.
TABLE
| S.No. | Information to be furnished | Specified Income-tax Authority |
| (1) | (2) | (3) DGIT(Investigation) |
| 1. | Preliminary Search Report, Summary of Survey Report, Summary of Appraisal Report | |
| 2. | Summary of assessment order(s) in cases searched/surveyed by DGIT(Investigation) |
Pr. CCIT, DGIT(Investigation), Pr.
CCIT (International-tax), CCIT (Exemption), |
| 3. | Summary of appellate order(s) of Commissioner (Appeals) in cases searched/surveyed by DGIT (Investigation) | Pr. CCIT, DGIT(Investigation), Pr. CCIT(International-tax),CCIT (Exemption),CCIT (Central) |
| 4. | Details of Prosecutions filed/convictions/acquittals |
Pr. CCIT, DGIT(Investigation), Pr. CCIT(International-tax),CCIT(Exemption),CCIT(Central), DGIT(I&CI) |
While furnishing the above mentioned details, as provided in section 138(1)(a) of the Act, the specified income-tax authority has to form an opinion that furnishing of such information is necessary for the purpose of enabling the specified authority in CEIB to perform its functions.
The protocol of furnishing information to CEIB by various specified income-tax authorities shall be dealt with by the Investigation division of CBDT.
(Rajarajeswari R.)
Under-Secretary-(ITA.II), CBDT
Copy to:-
i. PPS to FM/Dir(FM0)/OSD to MoS(R)/PPS to FS/RS
ii. PPS to Chairman, CBDT and All Members, CBDT
iii. Director General, Central Economic Intelligence Bureau, Delhi
iv. All Pr. CCsIT/DsGIT(Investigation)
v. CCIT(International-tax)/CCIT(Exemptions)
vi. DGIT(I&CI)
vii. All CCsIT(Central)
viii. ITCC, Central Board of Direct Taxes (4 copies)
ix. 0/o Pr. DGIT (Systems), New Delhi, for placing on the website: gov.in
x. CIT, Data base Cell for uploading on Departmental Website
xi. Guard file
(Rajarajeswari R.)
Under-Secretary-(ITA.II), CBDT
