FAQs on Criminal & Non Criminal Investigations by Income Tax Deptt. (ITD) 

Delving into the multifaceted realm of Income Tax Department (ITD) investigations, this article aims to demystify the intricate landscape of both criminal and non-criminal probes. Covering 151 frequently asked questions (FAQs), the narrative navigates through crucial topics such as the evolution of specialized directorates, organizational structures, statutory powers, and initiatives aimed at combating black money. From the creation of the Directorate of Income Tax (Criminal Investigation) to the powers wielded by the Directorate General of Income Tax Investigation (DGITI), readers will gain insights into the nuances that define India’s tax investigation landscape. The exploration encompasses diverse elements, including the roles of the Central Economic Intelligence Bureau (CEIB), the Central Board of Taxes (CBDT), and the Directorate of Income Tax Intelligence and Criminal Investigation (DITICI). Through this comprehensive journey, we aim to provide clarity on the dynamic facets governing income tax investigations and their pivotal role in ensuring fiscal transparency and compliance.

(A) Criminal Investigations by Director General of Income tax (DGIT) in India

(Source for compilation is CBDT’s Notification No: 77/2014-Income Tax dated Dec 10, 2014 issued under section 120 of ITA, 1961)

1. Meaning for CBDT’s powers for Criminal Investigations through DGITICI

(i) CBDT has directed Director General of Income-tax (Intelligence and Criminal Investigation) (DGITICI) New Delhi to exercise powers + to perform functions (both) for certain territorial areas or certain persons or certain class of persons or certain incomes or classes of incomes or cases or classes of cases (any) where DGIT is having Jurisdiction.

+ (plus)

(ii) CBDT has directed that Director(s) of Income-tax having their headquarters at specified places to exercise powers + also to perform functions (both) for specified territorial areas

+ (plus)

(iii) CBDT also authorized DGITICI to issue orders (in writing) to subordination Income-tax authorities to exercise specified powers + also functions (both) for specified territorial areas

2. Meaning for DGITICI’s Jurisdictions with headquarter located in New Delhi

(i)	Director of Income-tax (Intelligence and Criminal Investigation) (DITICI) Administration, Delhi
(ii)	DITICI, Delhi
(iii)	DITICI, Mumbai (Maharashtra)
(iv)	DITICI, Chennai (Tamil Nadu)
(v)	DITICI, Kolkata (West Bengal)
(vi)	DITICI, Chandigarh (Punjab & Haryana)
(vii)	DITICI, Jaipur (Rajasthan)
(viii)	DITICI, Ahmedabad (Gujarat)
(ix)	DITICI, Lucknow (Uttar Pradesh)
(x)	DITICI, Kanpur (Uttar Pradesh)
(xi)	DITICI, Guwahati (Assam)
(xii)	DITICI, Patna (Bihar)
(xiii)	DITICI, Bhopal (Madhya Pradesh)
(xiv)	DITICI, Pune (Maharashtra)
(xv)	DITICI, Nagpur (Maharashtra)
(xvi)	DITICI, Hyderabad (Talangana)
(xvii)	DITICI, Bhubaneswar (Orissa)
(xviii)	DITICI, Kochi (Kerala)
(xix)	DITICI, Bengaluru (Karnataka)

(B) Creation of New Directorate of Income Tax (Criminal Investigation) in India

(Source for compilation Press Information Bureau for Ministry of Finance, Govt. of India dated May 30, 2011)

3. Meaning for Creation’s Objects Directorate of Income Tax (Criminal Investigation)

• Govt. has created Directorate of Income Tax (Criminal Investigation) (DITCI) for dealing with illicit funds (Black Money).

4. Meaning for Directorate’s Creation of Income Tax (Criminal Investigation)

(i) New Directorate of Income Tax (Criminal Investigation) (DITCI) created in CBDT through Press Information Bureau for Ministry of Finance, Govt. of India dated May 30, 2011

(ii) DITCI is headed by officer of Rank of Chief Commissioner of Income Tax (CCIT) to look into Criminal matters having financial implications + also punishable offences under ITA, 1961 (both)

(iii) New directorate of Income Tax (Criminal Investigation) to be known as DCI

(iv) DCI is created in CBDT under Department of Revenue, Ministry of Finance, Govt. of India from May 30, 2011 through Central govt.’s notification.

(v) (a) DCI is required to perform functions for criminal matters having financial implications which are punishable offence under ITA, 1961

+ (plus)

(b) Also Provisions referred under Offences and Prosecutions – Chapter XXII of ITA, 1961 (Act 43 of 1961)

+ (plus)

(c) Also Provisions referred under Offences and Prosecutions – Chapter VIII of Wealth Tax Act (WTA) 1957 (Act 27 of 1957).

(vi) DCI is required to perform certain functions to discharge its responsibilities under ITA, 1961 like:

(a) To seek + collect information’s about persons + transactions suspected to be involved in criminal activities like cross-border or inter-state or international ramifications (any) which increases threat to national security + also punishable under ITA, 1961 (all).

(b) To investigate source + also use of funds involved (both) in criminal activities

(c) To issue Show Cause Notice (SCN) for offences committed under ITA, 1961

(d) To file prosecution’s complaints in competent court under ITA, 1961 for criminal activities

(e) To hire services from specialized prosecutors + also from other experts (both) for pursuing prosecution’s complaint already filed in respective jurisdiction of competent authority

(f) To hire persons to execute appropriate witness protection program’s for effective prosecution against criminal offences committed under ITA, 1961 like to protect + also rehabilitated witnesses to support state for prosecution against offences to insulate from any harm to their persons (all).

(g) To co-ordinate for taking necessary supports from experts + technical’s + also logistical with other intelligences or law enforcement agency existed (in India) for investigating crimes having cross-border or inter­state or international ramifications (any) which increases threat to national security + also punishable under ITA, 1961 (all)

(h) To enter into agreements for information’s sharing + also other co-operations (both) with central or state agency (any) existed in India

(i) To enter into agreements for information’s sharing + also other co-operations (both) with foreign agencies as permitted under international agreement or treaty (any).

(j) To Act for other matters if any needed for abovementioned Act.

5. Meaning for DCI versus Directorate of Income Tax (Criminal Investigation)

(i) DCI is required to be headed by Director General of Income Tax (Criminal Investigation) (DGITCI) equivalent to CCIT + also required to be located in New Delhi (both).

(ii)(a) DCI required to function under administrative control of CBDT’s Member (Investigation)

+ (plus)

(b) Also required to work as subordinate to CBDT’s office.

(iii) DCI is required to have 8 Directors of Income Tax (Criminal Investigation) (DITCI) to be located at different directorates like :

(a) Directorate Ahmedabad

(b) Directorate Chandigarh

(c) Directorate Chennai

(d) Directorate Delhi

(e) Directorate Jaipur

(f) Directorate Kolkata

(g) Directorate Lucknow

(h) Directorate Mumbai

(iv)(a) These directorates required to be headed by officers of rank of CIT to perform functions as notified or assigned by CBDT.

+ (plus)

(b) Also CBDT empowered for 100% powers to amend functions already notified or assigned to DCI.

(v) DCI’s headquarter is required to have Director General of Income Tax (DGIT) supported by :

(a) Director of Income Tax (DIT)

(b) Additional Director of Income Tax (ADIT)

(c) Deputy Director of Income Tax (DDIT)

(d) Special Agents of rank of Income Tax Officers (ITOs)

(e) Agents of rank of Inspector of Income Tax (IIT).

(vi) DCI’s zonal Directorate is required to headed by Director of Income Tax (DIT), supported by :

(a) Additional Director of Income Tax (ADIT)

(b) Deputy Director of Income Tax (DDIT)

(c) Special Agents of rank of Income Tax Officers (ITOs)

(d) Agents of rank of Inspector of Income Tax (IIT)

6. Meaning for ’s intention to tackle aggressive illicit funds (Black Money)

(i) To join global fight against illicit funds (black money) generation

(ii) To create appropriate legislative framework

(iii) To set-up institutions for dealing with Illicit funds

(iv) To develop systems for implementations

(v) To impart (give) skills to manpower for effective action.

(C) Creation of Directorate General of Income Tax Investigation (DGITI) in India

7. Meaning for DGITI’s creation by govt.

(i) DGITI is law enforcement agency working under Ministry of Finance (MoF) for investigating violations of India’s tax laws + frauds + evasions + also money launderings (all).

(ii) DGITI is controlled by Investigation Division of Central Board of Direct Taxes (CBDT).

8. Meaning for DGITI’s Functions controlled by department of revenue in MoF

(i) DGITI is functioning under department of Revenue in MoF + administrating collection + enforcement + also prosecution of cases (all) for several direct taxes receivables by govt.

(ii) DGITI is processing of complaints for tax’s evasion

(iii) DGITI is working for 100% administrative approvals like for filing + dropping or withdrawing prosecution cases where offences are mentioned under chapter XXII of Income Tax Act (ITA) 1961 + also under corresponding provisions in other direct taxes (all)

(iv) DGITI is working for 100% technical + also administrative (both) matters as referred under sections 147 to 153 = 7 sections of ITA, 1961

(v) DGITI is working for 100% searches + seizures + also reward to informants (all)

(vi) DGITI is working for Surveys

(vii) DGITI is working for Voluntary Disclosure Schemes (VDS)

(viii) DGITI is working for 100% matters under Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976

(ix) DGITI is working for 100% matters under High Denomination Bank Notes (Demonetisations) Act, 1978

(x) DGITI is working for 100% supervision + also control on Directorate of Income Tax Intelligence and Criminal Investigation (DITICI) + Chief Commissioner of Income Tax (CCIT) Central + to collect intelligence + information’s for black economy to have close watch + also investigations (all).

(xi) DGITI is required to collect information’s + to provide periodical reports + also special reports (all) to concerned authorities for keeping watch on economic offences.

(xii) DGITI is required to keep watch on different aspects of old economic offences + also emergence of new economic offences (both).

(xiii) DGITI is working for evolving counter measures for effectively dealing with old economic offences + also new economic offences (both).

(xiv) DGITI is working as nodal agency for cooperation + coordination at international level with other customs + drugs + law enforcement + also other agencies (all) working in area of economic offences.

(xv) DGITI is working for implementation of Conservation of Foreign Exchange & Prevention of Smuggling Activities Act (COFEPOSA) 1971 for preventive detention of persons already involved in smuggling + also foreign exchange rackets (both) under certain specified circumstances.

9. Meaning for DGITI’s Control by CBDT’s member (Investigation)

(i) CBDT’s member (Investigation) is exercising control over DGIT.

(ii) CBDT’s member is high-ranking IRS officer as rank of Secretary to Govt. of India.

(D) Office of Central Economic Intelligence Bureau (CEIB) in India

10. Meaning for DGITI’s liaison with CEIB for effective information’s collection

(i) DGITI is required to have liaison with CEIB for effective information’s collection + collation + dissemination for catching tax evaders under several direct + also indirect taxes (all).

(ii) CEIB is established to co-ordinate + strengthen for intelligence’s gathering activities + also investigating efforts (all) by 100% economic law’s enforcing agencies.

11. Meaning for CEIB’s main functions to collect intelligence + information’s (both)

(i) To collect intelligence + information’s for black economy’s aspects to have close watch + also investigations (all) to keep watch on economic offenders.

(ii) CEIB is required to collect information’s + to provide periodical + also special reports (all) to concerned authorities.

(iii) CEIB is required to keep watch on different aspects for economic offences + also emergencies on new type of offences (both).

(iv) CEIB is working for evolving counter measures as required for effectively dealing with old + also new types of economic offences (both).

(v) CEIB is required to act as nodal agency for cooperation + also coordination (both) at international level with other customs + drugs + law enforcement + also other agencies (all) in area of economic offences.

(vi) CEIB is required to implement of COFEPOSA, 1971 for preventive detention of persons involved in smuggling + also foreign exchange rackets working under certain specified circumstances (both).

(vii) CEIB is required to act as Secretariat of Economic Intelligence Council as apex body to ensure 100% co-ordination among various agencies + Central Bureau of Investigation (CBI) + Reserve Bank of India (RBI) + Intelligence Bureau (IB) + also etc. (all).

(E) Organizational Structure for Income Tax Department (ITD) in India

12. Meaning for ITD’s structure from top to bottom

Govt of India (Govt.)

↓

Minister of Finance (MOF)

↓

Minister of State (Revenue)

↓

Secretary (Revenue)

↓

Central Board of Direct Tax (CBDT)

↓

CBDT’s Member (Investigation) + also CBDT’s Member (Revenue) both

↓

Jurisdiction Directorate General of Income Tax Investigations (DGITI) + also Jurisdiction Principle Chief Commissioners of Income tax (PCCITs) both

↓

Jurisdiction additional DITs + also Jurisdiction additional CITs (both)

↓

Jurisdiction joint DITs + also Jurisdiction joint CITs (both)

↓

Jurisdiction deputy DITs + also Jurisdiction deputy CITs (both)

↓

Jurisdiction assistant DITs + also Jurisdiction assistant CITs (both)

↓

Jurisdiction Income tax officers (ITOs) + also Tax Recovery Officer (TRO) both

↓

Income Tax Inspectors (ITIs)

↓

Jurisdiction DITs + also Jurisdiction CITs (both)

13. Meaning for ITD’s structure for geographical regions

(i) ITD is divided into 19 geographical regions for tax administration purpose.

(ii) 19 geographical regions are headed by officer rank of Principal Chief Commissioner of Income Tax (PCCIT).

14. Meaning for PCCIT + CCIT in Delhi region for admin + cadre control (both)

(i) 9 territorial Chief Commissioners of Income Tax (CCIT)

(ii) 1 territorial CCIT (Central)

(iii) 1 territorial CCIT (TDS)

(iv) 1 territorial Director General of Income Tax (Investigation) (DGITI)

(v) 1 territorial PCCIT (IT & TP)

(vi) 1 territorial PCCIT (Exemptions)

15. Meaning for directorate in Delhi region

(i) 1 Directorate Principal (Pr). Director General of Income Tax (DGIT) (Admin and TPS)

(ii) 1 Directorate DGIT (HRD)

(iii) 1 Directorate DGIT (Logistics)

(iv) 1 Directorate DGIT (L &R)

(v) 1 Directorate DGIT (Systems)

(vi) 1 Directorate DGIT (Vigilance)

(vii) 1 Directorate DGIT (Risk Assessment)

(viii) 1 Directorate DGIT (Intelligence and Criminal Investigation).

16. Meaning for Jurisdictional staff for Pr. Chief Commissioner of Income Tax (PCCIT)

(i) 1 jurisdictional Pr. CCIT is supported by number of Several Chief Commissioners of Income tax ( CCITs ) ( administrative and appellate )

+ (plus)

(ii) By several Commissioners of Income Tax (CITs)

+ (plus)

(iii) By several Additional Commissioners of Income Tax (ACITs)

+ (plus)

(iv) By several Joint Commissioners of Income Tax (JCITs)

+ (plus)

(v) By several Assessing Officers (AO)

• Abovementioned commissioners + assessing officers (also) required to work for budget collection + also for other operational management’s aspects (all).

17. Meaning for PCCIT jurisdiction for corporates

(i) Pr. Commissioners of Income Tax’s Jurisdiction is broadly divided between corporate and non-corporate assessees.

(ii) Each administrative Pr. Commissioner of Income Tax is permitted for well defined formal territory for corporate cases based on starting alphabets of company’s name.

18. Meaning for PCCIT jurisdiction for non corporates

• Pr. Commissioners of Income Tax’s Jurisdiction is further classified in certain categories like :

(i) Doctor assessee

(ii) Lawyer assessee

(iii) Professional assessee

(iv) Contractor assessee

(v) Search case (Central charge) assessee

(vi) TDS (TDS charge) assessee

(vii) Trust assessee

• Each administrative Pr. Commissioner of Income Tax is permitted for well defined formal territory for non-corporate cases.

19. Meaning for PCCIT jurisdictions for themselves

(i) Commissioners of Income Tax from 1 to 9 = 9 are having jurisdiction for corporate cases

(ii) Commissioners of Income Tax from 10 to 21 = 12 are having jurisdiction for non-corporate business cases.

(iii) Commissioners of Income Tax from 22 to 24 = 3 are having jurisdiction for salary cases.

(iv) Commissioners of Income Tax, Central from 1 to 3 = 3 are having jurisdiction for search & seizures + surveys (both) assessee’s cases where 100% cases are centralized.

(v) Commissioners of Income Tax (TDS) from 1 to 2 = 2 are having jurisdiction for withholding tax matters.

(vi)(a) Commissioners of Income Tax (International Taxation and Transfer Pricing) are having jurisdiction for 100% non residents in Delhi

+ (plus)

(b) Also having jurisdiction for domestic companies with Transfer Pricing matters.

 

• Detailed jurisdictions chart is available in jurisdiction table for different professions like Doctors + Lawyers + Professionals + Contractors + Search & Seizures cases (Central charge) + TDS (TDS charge) + also Trusts (all).

(F) Initiatives by Investigation Division for Unearthing Black Money in India

20. Meaning for Govt. study for unaccounted incomes in India

(i) Govt. of India (Govt.) has commissioned study on unaccounted incomes + wealth in India + also outside India (all)

(ii) Govt. identified certain nature of activities for generating unaccounted incomes + wealth in India + outside India for study like money laundering + also its ramifications on national security (all).

21. Meaning for Govt. study conducted by 3 National institutes

(i) National Council of Applied Economic Research (NCAER)

(ii) National Institute of Public Finance & Policy (NIPFP)

(iii) National Institute of Financial Management (NIFM)

22. Meaning for new Directorate of Criminal Investigation(DCI)

(i) DCI is created under control of CBDT to track financial transactions for illegal or criminal (any) activity + illicit cross-border transactions from direct tax angle + also to bring these activities to justice of India (all).

(ii) DCI is created based on FATF’s recommendations for exclusively dealing with tax crimes + also direct taxes (both).

23. Meaning for DCI co-ordinating with Election Commission of India (ECI)

• DCI is coordinating with Election Commission of India (ECI) for controlling political expenditures + also affidavit’s verifications filed by political party’s candidates (both).

24. Meaning for committee’s constitution for strengthen black money’s laws

• Govt. constituted committee for strengthen black money’s laws under CBDT’s chairmanship to examine measures to strengthen existing legal + also administrative framework (both) to deal with big generation of black money through illegal means

25. Meaning for committee’s actions for strengthen black money’s laws

(i) To declare national assets when wealth generated illegally.

(ii) To enact or amend laws to confiscate + also to recover of illegally generated assets (both)

(iii) To provide hard punishments against offenders.

• Committee submitted its report to govt. + to different Ministries + Organizations + also State govt.’s (all) on March 29, 2012.

26. Meaning for information’s received from Germany + France (both) under DTAA

(i) DGITI has investigated information’s received from Germany + also France (both).

(ii) DGITI has detected tax evasion for more than INR 600 crore + also collected Income tax for more than INR 200 crore (both)

(iii) DGITI has launched prosecution proceedings in 17 cases where accounts were maintained in LGT AG (Germany) Bank.

(iv) DGITI has initiated assessment proceedings where accounts were maintained in HSBC (Bank).

(v) DGITI is waiting for further information’s in several cases from Germany + also France (both)

(vi) DGITI is receiving Information’s from different countries under Automatic Exchange of Information’s (AEIs) arrangements for investigations + also assessments (both).

27. Meaning for aggressive Searches & Seizures in 3 financial year

• DGITI has detected undisclosed incomes for more than INR 32,000 crore + also seized undisclosed assets for more than INR 2,600 crore in searches & seizures.

28. Meaning for aggressive Surveys in 3 financial year

• DGITI has detected undisclosed incomes for more than INR 17,325 crore in survey at business premises

29. Meaning for aggressive Tax Prosecutions in 3 financial year

• DGITI has disposed 1,548 prosecution cases + obtained conviction in 97 cases + also fiscal compounding in 771 cases (all) where tax evasions already accepted therefore success rate was 56.10%.

30. Meaning for aggressive Automatic Exchange of Information (AEO) arrangements

(i) India had 78 Double Taxation Avoidance Agreements (DTAAs) in force in 2009.

(ii) 75 DTAAs were not having specific provisions for Automatic Exchange of Information’s (AEIs) arrangements.

(iii) India has started re-negotiation for incorporation of AEI arrangements in existing DTAAs.

(iv) India has completed re-negotiation in 29 cases + also under re- negotiations in 46 cases (both).

(v) India has finalized new DTAA in 19 cases + also in 17 cases new Tax Information Exchange Agreements (TIEAs) completed (both).

(vi) India has signed more than 100 DTAA.

(vii) India has concluded TIEAs with several countries beside do not have DTAAs.

(viii) India’s Finance Minister has approved negotiations for TIEAs with 25 countries or jurisdictions as on Dec 31^st, 2011.

(ix) India has completed negotiation with 65 countries or jurisdictions like 29 existing DTAA + 19 new DTAAs + also 17 TIEAs = 65.

(x) India has signed treaties with 33 countries or jurisdictions like 21 DTAAs + also 12 TIEAs = 33.

31. Meaning for aggressive Multilateral Convention on Administrative Assistance

(i) has signed Multilateral Convention (MC) on Mutual Administrative Assistance (MAA) for tax matters on January 26, 2012.

(ii) MC has been ratified for incorporation of AEI arrangements for past’s information’s + also assistances in collection of tax claims (both) from June 01, 2012.

32. Meaning for new law’s enactments by govt.

(i) has enacted legislation for incorporating counter measure against non-cooperative jurisdictions under section 94A through Finance Act 2011.

(ii) has amended Preventions of Money Laundering Act (PMLA), 2002 to increase in scheduled offences on June 01, 2009.

(iii) has commissioned study in March, 2011 for estimating quantum for Black Money in India + also outside India (both).

(iv) has amended 33 out of 84 existing DTAAs to contain provisions through incorporating new article for assisting in collection of taxes + also taking conservancy’s measures (both).

(v) is under negotiation to amend 51 out of 84 existing DTAAs to contain provisions through incorporating new article for assisting in collection of taxes + also taking conservancy’s measures (both).

33. Meaning for new institution’s set-up for dealing with illicit funds

(i) has set-up 8 new Income tax units outside India therefore totaling to 10 (8 + 2 = 10) Income tax units outside India + also proposal for setting up 14 new units sent to Ministry of External Affairs (MEA).

(ii) has set-up computerized Exchange of Information (EOI) unit.

(iii) has set-up Director General of Income Tax (Intelligence and Criminal Investigation).

34. Meaning for system developments for implementations

(i) has implemented new policy for manpower deployment in Directorate of Transfer Pricing (TP) + also International Taxation (both).

(ii) has doubled manpower in FT&TR Division.

(iii) has created Enforcement Directorate (ED) to strengthen system for stopping generation of illicit funds.

35. Meaning for manpower’s skills training for effective implementations

(i) has imparted special training outside India to more than 100 officers for International Taxation + also TP (both) from financial year 2010-11 to 2011-12.

(ii) has organized high level international seminar on TP in India in June 2011.

36. Meaning for Joining Global Forum against Black money generations

(i) India has raised voice at global forum for tax evasion + end of banking secrecy + past banking information’s + AEI in several G20 meetings held in London + Paris + Washington + Cannes + also etc. (all).

(ii) India is playing key role at Global Forum for TP + also AEI (both) for tax purposes.

(iii) India is become 34^thmember of Financial Action Task Force (FATF) in June 2010 for enforcement of Anti-Money Laundering (AML) + also Combating Financing of Terrorism (CFT) both.

(iv) India is become 9^th member of Eurasia group in December 2010.

(v) India has jointed Task Force constituted for financial integrity + also Economic Development (both).

37. Meaning for India’s best efforts + also achieved best results (both)

(i) India has amended 84 DTAA + also TIEA with 9 tax havens (both).

(ii) India’s tax authority’s specific requests increased significantly

(iii) (a) India has received more than 12,500 pieces of International information’s for details of asset + also payments received (both) by Indian residents in several countries

+ (plus)

(b) Also received International information’s which are under different stages of processing’s + also investigations (both).

(iv) (a) India’s FIU has received 30,765 pieces of domestic information’s for suspicious transactions

+ (plus)

(b) Also received domestic information’s are under different stages of processing’s + also investigations (both) by respective agencies.

(v) (a) India’s Directorate of TP has detected mispricing for INR 67,768 crore in financial year 2010-11 + also for INR 43,531 crore in financial year 2011-12.

+ (plus)

(b) Also prevented shifting of equivalent profit outside India.

(vi) India’s Directorate of International Taxation has collected taxes for INR 48,951 crore from cross broader transactions in 2010-11 + also 2011-12 (both).

(vii)(a) India’s DGIT working under CBDT has detected concealed incomes for INR 19,938 crore in 2010-11 + also 2011-12 (both).

+ (plus)

(b) Also conducted focused searches in number of cases in 2010-11 + also 2011-12 (both) based on information’s received from foreign jurisdictions under DTAAs provisions.

(viii) (a) India has received information’s under AEIs arrangements from France for having bank accounts by Indian residents in financial year 2011-12

+ (plus)

(b) Also India’s tax department detected undisclosed incomes for INR 565 crore + also realized Income tax for INR 181 crore (both) in 219 cases.

38. Meaning for India’s efforts appreciated by International Organizations

(i)(a) India has made remarkable progress in tackling tax evasion + also illicit money through negotiating TIEAs said by Mr. Jeffrey Owens, head CTPA, OECD on December 12, 2011.

+ (plus)

(b) Also said that India is playing major role in G20 deliberations for combating tax evasion + black money + also money laundering correlated (all) for better co-operation in TIEAs.

(ii) India is rated 3^rd for promoting global standards on transparency + fighting for tax evasion + also having international community lining up (all) said by Pascal saint Amans, Head of Global Forum on Tax Transparency in December, 2011.

(iii) India’s stand on AEI was supported by Global Financial Integrity in G20 summit held in Cannes in November 2011.

(iv) India is plying major role for global fighting against tax crimes + for rapidly expanding its TIEAs with other countries said by Task Force formed for Financial Integrity + also Economic Development (all) in statement dated October 17, 2011.

39. Meaning for important amendments made in ITA, 1961 in 2012 for Black Money

• Important amendments made in Finance Act, 2012 to deal with threat of Black Money + to reduce generation of Black Money + also to reduce use of Black money (all) like:

(i) Introduction of General Anti Avoidance Rules (GAARs) to counter aggressive Tax Avoidance Schemes (TAS).

(ii) Introduction of mandatory reporting in ITR for assets held outside India.

(iii) Introduction of extension of period for reopening of assessment from 6 year to 16 year when assets held outside India.

(iv) Introduction of Tax Collection at Source (TCS) on cash purchase of bullion + also jewellery (both) subject to certain minimum monetary limits.

(v) Introduction of TCS on trading in coal + lignite + also iron ore (all).

(vi) Introduction of increasing in onus of proof on closely held companies for funds received from shareholders + also taxing share premium when received more than Fair Market Value (FMV).

(vii) Introduction of Income tax on unexplained money + credits + investments + expenditures + etc. at maximum Income tax’s tax slab like @ 30% flat + Surcharge + also Education Cess (all).

(viii) Introduction of mandatory reporting mechanism for assets + also bank accounts (both) held outside India.

(G) Comparison for Grade versus Rank + Designation in Income Tax & govt. deptt.

40. Meaning for rank’s comparison between Income tax and in govt. deptt.

S.No	Position or grade in govt. of India	Level + rank under section 116 of ITA, 1961	Position or designation in Govt. of India	Order of precedence under presidential order
	—	Income Tax (IT) Inspectors	Assistant Section Officer	—
	—	IT Officers (ITO) or Tax Recovery Officers (TRO)	Section Officer	—
	Junior Time Scale	Assistant Directors of IT (ADIT) or Assistant Commissioners of IT (ACIT)	Assist. Secretary	—
	Senior Time Scale	Deputy Directors of IT (DDIT) or Deputy Commissioners of IT (DCIT) or Deputy Commissioners of IT (DCIT)(Appeals)	Under Secretary	—
	Junior Administrative Grade	Joint Directors of IT (JDIT) or Joint Commissioners of IT (JCIT) or joint Commissioners of IT (JCIT)(Appeals)	Deputy Secretary	—
	Selection Grade	Additional Directors of IT (ADIT) or Additional Commissioners of IT (ACIT) or Additional Commissioners of IT (ACIT) (Appeals)	Director	—
	Senior Administrative Grade	Directors of IT (DIT) or Commissioners of IT (CIT) or Commissioners of IT (CIT)(Appeals)	Joint Secretary	—
	Higher Administrative Grade	Principal Directors of IT (PDIT) or Principal Commissioners of IT (PCIT)	Addl. Secretary	—
	Higher Administrative Grade	Directors-General of IT (DGIT) or Chief Commissioner of IT (CCIT)	Addl. Secretary	26
	Apex Scale	Principal Directors-General of IT (PDGIT) or Principal Chief Commissioner of IT (PCCIT)	Special Secretary	25
	Apex Scale	Central Board Of Direct Taxes (CBDT) constituted under Central Boards of Revenue (CBR) Act,1963	Special Secretary	24

41. Meaning for Alternative designations between Commissioner IT and director IT

(i) Deputy Commissioner of Income Tax = Deputy Director of Income Tax

(ii) Assistant Commissioner of Income Tax = Assistant Director of Income Tax

(iii) Assistant Commissioner of Income Tax being IRS Probationary Rank for 2 years of service

(iv) Assistant Commissioner of Income Tax being IRS Probationary Rank for 1 year of service

(H) DITICI’s Jurisdictions + Statutory Powers + Functions (all) in India

42. Meaning for DITICI (Admin) at Delhi Headquarter

(i) Territorial Jurisdiction

• • It includes 100% states + also Union Territories (both) in India

 (ii) Powers + also Functions (both)

(a) 100% powers + functions (both) specified under section 132 of Income-Tax Act (ITA), 1961 (43 of 1961)

+ (plus)

(b) Provisions referred under Penalties imposable – Chapter XXI

+ (plus)

(c) Provisions referred under Offences and Prosecutions – Chapter XXII

+ (plus)

(d) Other provisions incidental to ITA, 1961

43. Meaning for DITICI (Admin) at Delhi Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of Delhi’s National Capital Territory (NCT)

(ii) Powers + also Functions (both)

(a) 100% powers + also functions (both) for collection + collation + verification + also dissemination of information’s (all) under ITA, 1961

+ (plus)

(b) Also under sections 131 + 133 + 133A + 133B + 134 + 135 + 285BA (all)

+ (plus)

(c) Also Provisions referred under Penalties imposable – Chapter XXI

+ (plus)

(d) Also Provisions referred under Offences and Prosecutions – Chapter XXII

+ (plus)

(e) Also Other provisions incidental to ITA, 1961

44. Meaning for DITICI at Delhi Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of Delhi’s National Capital Territory (NCT)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

45. Meaning for DITICI at Mumbai Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of Greater Mumbai + also Navi Mumbai (both) Municipal Corporations (MCs)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

46. Meaning for DITICI at Chennai Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of State of Tamil Nadu + Union Territory of Pondicherry + also Karaikal – (minus) Mahe & Yanam

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

47. Meaning for DITICI at Kolkata Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of West Bengal + Sikkim + also Union Territory of Andaman & Nicobar Islands (all)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

48. Meaning for DITICI at Chandigarh Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Haryana + Himachal Pradesh + Punjab + Jammu & Kashmir + also Union Territory of Chandigarh (all)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

49. Meaning for DITICI at Jaipur Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits State of Rajasthan

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

50. Meaning for DITICI at Ahmedabad Headquarter

i. Territorial Jurisdiction

• • To include areas within limits of State of Gujarat + Union Territories of Daman + Diu + also Dadra & Nagar Haveli (all)

ii. Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

51. Meaning for DITICI at Lucknow Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of following revenue districts + also any district after spilt (both) in UP East:

(a) Lucknow

(b) Unnao

(c) Barabanki

(d) Faizabad

(e) Sultanpur

(f) Amethi (Chhatrapati Shahuji Maharaj Nagar)

(g) Pratapgarh

(h) Rae Bareilly

(i) Jaunpur

(j) Basti Gonda

(k) Bahraich

(l) Balrampur

(m) Shravasti

(n) Ambedkar Nagar

(o) Siddharth Nagar

(p) Sant Kabir Nagar

(q) Allahabad

(r) Mirzapur

(s) Fatehpur

(t) Sonbhadra

(u) Kaushambi

(v) Varanasi

(w) Bhadohi (Sant Ravidas Nagar)

(x) Ballia

(y) Ghazipur

(z) Chandauli

(aa) Gorakhpur

(bb) Deoria

(cc) Mau

(dd) Azamgarh

(ee) Kushinagar

(ff) Maharajganj

(gg) Bareilly

(hh) Shahjahanpur

(ii) Pilibhit

(jj) Hardoi

(kk) Sitapur

(ll) Lakhimpur Kheri

(mm) Moradabad

(nn) Bijnor

(oo) Rampur

(pp) Badaun

(qq) Amroha (Jyotiba Phule Nagar)

(rr) Sambhal

• • Abovementioned revenue districts are under jurisdiction of Principal Chief Commissioner of Income-Tax (PCCIT) UP-East

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

52. Meaning for DITICI at Kanpur Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of following revenue districts + also any district after spilt (both) in UP West

(a) Kanpur Nagar

(b) Kanpur Dehat (Ramabai Nagar)

(c) Jalaun

(d) Hamirpur

(e) Banda

(f) Chitrakoot

(g) Mahoba

(h) Agra

(i) Mathura

(j) Auraiya

(k) Firozabad

(l) Jhansi

(m) Lalitpur

(n) Etawah

(o) Aligarh

(p) Farrukhabad

(q) Kannauj

(r) Etah

(s) Hathras

(t) Mainpuri

(u) Kanshiram Nagar

(v) Muzaffarnagar

(w) Shamli

(x) Saharanpur

(y) Meerut

(z) Baghpat

(aa) Ghaziabad

(bb) Hapur (Panchsheel Nagar)

(cc) Bulandshahr

(dd) Gautam Buddh Nagar

(ee) Dehradun

(ff) Haridwar

(gg) Uttarkashi

(hh) Tehri Garhwal

(ii) Pauri Garhwal

(jj) Chamoli

(kk) Rudraprayag

(ll) Nainital

(mm) Almora

(nn) Pithoragarh

(oo) Udham Singh Nagar

(pp) Champawat

(qq) Bageshwar

• • Abovementioned revenue districts are under jurisdiction of Principal Chief Commissioner of Income-Tax (PCCIT) UP-West & Uttarakhand

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

53. Meaning for DITICI at Guwahati Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Assam + Meghalaya + Tripura + Mizoram + Manipur + Nagaland + also Arunachal Pradesh (all)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

54. Meaning for DITICI at Patna Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Bihar + also Jharkhand (both)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

55. Meaning for DITICI at Bhopal Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Madhya Pradesh + also Chhattisgarh (both)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

56. Meaning for DITICI at Pune Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of Revenue districts + also any district after spilt (both)

(a) Pune

(b) Ahmednagar

(c) Satara

(d) Solapur

(e) Kolhapur

(f) Sangli

(g) Sindhudurg

(h) Ratnagiri

(i) Thane

(j) Raigad

(k) Palghar

(l) Nashik

(m) Dhule

(n) Nandurbar

(o) Jalgaon

(p) Aurangabad

(q) Parbhani

(r) Hingoli

(s) Jalna

(t) Nanded

(u) Beed

(v) Latur

(w) Osmanabad

• • Abovementioned revenue districts are under jurisdiction of PCCIT Pune

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

57. Meaning for DITICI at Nagpur Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of Revenue districts + also any district after spilt (both)

(a) Nagpur

(b) Amravati

(c) Akola

(d) Buldhana

(e) Washim

(f) Bhandara

(g) Wardha

(h) Yavatmal

(i) Gondia

(j) Chandrapur

(k) Gadchiroli

• • Abovementioned revenue districts are under jurisdiction of PCCIT Nagpur

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

58. Meaning for DITICI at Hyderabad Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Andhra Pradesh + Telangana + also Yanam of Union Territory of Pondicherry (all)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

59. Meaning for DITICI at Bhubaneswar Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Odisha

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

60. Meaning for DITICI at Kochi Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Kerala + Union Territory of Lakshadweep + also Mahe of Union Territory of Pondicherry (all)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 3^rd FAQ

61. Meaning for DITICI at Bengaluru Headquarter

(i) Territorial Jurisdiction

• • To include areas within limits of States of Karnataka + also Goa (both)

(ii) Powers + also Functions (both)

• • To include answer as already mentioned under 42^nd FAQ

(I) Office of Directorates under ITA, 1961 in India

62. Meaning for directorates under ITA, 1961

• Directorates are required to take responsibility for specialized functions.

+ (plus)

• Also 10 (main) directorates with special functions are working in ITD like:

List of ITD Directorates
S.No.	Name of Directorate	Head of Directorate	Headquarters’ City
	Investigations directorate	Director General of Income Tax (DGsIT)	DGITs working at 18 regional headquarters
	Systems directorate	Principal Director General of Income Tax (PDGIT)	New Delhi
	Legal & Research (L&R) directorate	PDGIT	New Delhi
	Training directorate	PDGIT	National Academy of Direct Taxes (NADT), Nagpur (Maharashtra)
	Intelligence & Criminal Investigation (I&CI) directorate	Director General of Income Tax (DGIT)	New Delhi
	Vigilance directorate	PDGIT or CVO	New Delhi
	Administration & Tax Payer Services (TPS) directorate	PDGIT	New Delhi
	Logistics directorate	PDGIT	New Delhi
	Human Resource Development (HRD) directorate	PDGIT	New Delhi
	Risk assessment directorate	DGIT	New Delhi

(J) Statutory Powers for Income Tax Department (ITD) under ITA, 1961 in India

63. Meaning for Income Tax Department (ITD) under Govt.

(i) ITD is govt. of India (govt.) agency working for direct tax collection.

(ii) ITD is working under Revenue Department of Ministry of Finance of Govt.

(iii) ITD is headed by Central Board of Direct Taxes (CBDT).

(iv) ITD is required to take responsibility for enforcing various direct tax laws like ITA, 1961 to collect govt.’s tax revenue.

(v) ITD is (also) enforcing other economic laws like Benami Transactions (Prohibition) Act, 1988 + Black Money Act, 2015 (both).

(vi) ITD is empowered under ITA, 1961 for levying Income tax on incomes of certain assessees like :

(a) Individual assessees

(b) Partnership + also Limited Liability Partnership (LLP) assessees

(c) Company assessees

(d) Local authorityassessees

(e) Society assessees

(f) Other artificial juridical person assessees like BoI + AoPs + also etc. (all)

(vii) ITD is influencing businesses + professionals + NGOs + income earning citizens + also local authorities (all).

(viii) ITD is empowered under ITA, 1961 for imposing Income tax on international businesses + also professionals (both)

(ix) ITD is dealing for 100% Double Taxation Avoidance Agreements (DTAAs) matters + also several other areas for international taxation like

(a) Transfer Pricing (TP)

(b) Monitoring against tax evasions+ also tax avoidance practices (both) like General Anti Avoidance Rules (GAAR) for aggressive tax avoidances

64. Meaning for Income Tax Officer (ITO) under ITA, 1961

(i) ITO is contributing for public welfare + govt. institutions’ running + also maintaining accounts for Income tax from different govt. departments (all).

(ii) ITO is responsible for ensuring collection of Income tax from businesses + also from resident of India (both).

(iii) ITO is permitted for sending notices + conducting periodic checks on frauds + also other illegal activities (all).

(iv) ITO is providing assistance to public for Income tax related questions + also problems (both).

(v) ITO is permitted for investigating against claims of inability to pay income taxes.

(vi) ITO is permitted for searching court’s information’s about status of liens + mortgages + financial statements + locating assets (all) from 3^rd party when assessee not paid outstanding taxes.

(vii) ITO is permitted for examining + analyzing tax assets + also liabilities (all) to determine resolution against tax problems.

(viii) ITO is permitted for communicating with companies + lawyers + colleagues + also Chartered Accountants (all).

65. Meaning for conducting raids by ITO under ITA, 1961

(i) ITO is permitted for conducting raids on Individuals + businesses + also organizations (all) those filed incorrect ITR or not filed ITR.

(ii) ITO is permitted for issuing notices for completion of assessment under section 144 of ITA, 1961 when assessee is not co-operating with him.

66. Meaning for Assessments by ITO under ITA, 1961

(i) ITO is permitted for assessing correct incomes when ITRs already filed.

(ii) ITO is permitted for calling information’s for completion of income tax assessment.

67. Office of Finance Minister Nirmala Sitharaman 19, Safdarjang Road, New Delhi Email: [email protected] & Landline Ph: +9111- 23092810 & +9111-23093868 & +9111-23092510 & +9111-23094399 & Fax Ph: +9111-23093289

68. Office of Minister of State (Finance) Pankaj Chaudhary C-I/ 8, Pandara Park, New Delhi-110 003 Email: [email protected] & Landline Ph: +9111-23782588 & + 9111-23092377

69. Office of Minister of State (Finance) Dr. Bhagwat Kishanrao Karad Email: [email protected] & Landline: +9111-23093889 & + 9111-23092345

70. Office of Revenue Secretary T. V. Somanathan Sector 5, Pushp Vihar, New Delhi-110017 Email: [email protected] & Landline Ph: +9111-23092653 & Fax No: +9111-23092719

71. Office of JS & FA Ms. G. Madhumita Das Room No. 502, Shram Shakti Bhawan, Rafi Marg, New Delhi-110001 Email: [email protected] & Landline Ph: +9111-23092332 & Fax Ph: +9111-2309281

72. Office of Director Shri Deependra Kumar 145, North Block, New Delhi Email: [email protected] & Landline Ph: +9111-23094904

(K) Office of Central Board of Taxes (CBDT) in India

73. Office of CBDT’s Chairman Nitin Gupta Ministry of Finance, North Block, CBDT Email: [email protected] & Landline Ph: +9111-23092648

74. Office of CBDT’s Member (Legislation) Pragya Sahay Sakesha Email: [email protected] & Landline Ph: +9111-23092375

75. Office of CBDT’s Member (Audit & Judical) Harinder Bir Singh Gill (Addl. Charge) Email: [email protected] & Landline Ph: +9111-23094683

76. Office of CBDT’s Member (Income Tax & Revneue) Pravin Kumar Email: [email protected] & Landline Ph: +9111-23092831

77. Office of CBDT’s Member (Taxpayer services) Harinder Bir Singh Gill Email: [email protected] & Landline Ph: +9111-23092791

78. Office of CBDT’s Member (Systems & FS) Sanjai Kumar Verma Email: [email protected] & Landline Ph: +9111-23092037

79. Office of CBDT’s Member (Administration) Ravi Agrawal Email: [email protected] & Landline Ph: +9111-23093356

80. Office of Principal DGIT (Administration) R L Rinwama Room no. 501, mayur bhawan, connaught circus, New Delhi Email: dgit.admin@ incometaxindia.gov.in & Landline Ph: +9111-23412480

81. Office of DGIT (Systems) Amitav ARA Centre, Ground Floor, E-2 Jhandewalan Extension, New Delhi Email: dgit.systems@ incometaxindia.gov.in & Landline Ph: +9111-23519077

82. Office of Principal DGIT (HRD) T. Jena Email: dgithrd@ incometaxindia.gov.in & Landline Ph: +9111-26130581

83. Office of DGIT (Logistics) Poonam Dutt D6/2, Sector-13, R.K. Puram, New Delhi-110066 Email: dgit.logistics@ incometaxindia.gov.in & Landline Ph: +9111-23537002

84. Office of DGIT (Legal & Research) Narendra Kumar Sangwan Email: dgit.lr@ incometaxindia.gov.in & Landline Ph: +9111-23378302

85. Office of DGIT (Vigilance) S.M. Nigam E-4/1, Sector-13, R.K. Puram, New Delhi-110066 Landline Ph: +9111-23235467

86. Office of DGIT (I & CI) Surabhi Sinha B-23, Aditi Apartments, 16-A, Padpadganj, New Delhi-110092 Email: dgit.icinv@ incometaxindia.gov.in & Landline Ph: +9111-23593575

87. Office of DGIT (Exemption) Rajendra Kumar C-II/42, Tilak Lane, New Delhi-110001 Email: dgit.exemption.delhi@ incometaxindia.gov.in & Landline Ph: +9111-22054854

88. Office of DGIT (International Taxation) Promilla Bhardwaj D-2, Tower No-1, New Moti Bagh, New Delhi-110021 Email: dgit.it@ incometaxindia.gov.in & Landline Ph: +9111-23379421

89. Office of DGIT (Training), NADT Ujjwal Choudhary DG Bungalow, NADT Campur, Nagpur-440030 Email: dgit.nadt@ incometaxindia.gov.in & Landline Ph: +91712-2582871

90. Office of DGIT (Investigation) Arun Kumar Singh C-II/34, Bapa Nagar, New Delhi Email: dgit.inv.delhi@ incometaxindia.gov.in & Landline Ph: +9111-23593290

91. Office of Controlling Chief Commissioners of Income Tax (CCIT), Ahmedabad Dileep Shivpuri C-203, Aayakar Vihar, Vejalpur, Ahmedabad Email: ccit.ahmedabad@ incometaxindia.gov.in & Landline Ph: +9179-27546340

92. Office of Controlling CCIT Allahabad Dhirendra Khare IT Campus, 38-M.G. Marg, Civic Lines, Allahabad Email: ccit.allahabad@ incometaxindia.gov.in & Landline: 0532-2408005

93. Office of Controlling CCIT, Bengaluru Dhirendra Khare K Satyanarayana D-66, Golden Enclave, Old Airport Road, Bangalore-17 Email : ccit.bangalore@ incometaxindia.gov.in & Landline Ph: +9180-22869239

94. Office of Controlling CCIT, Bhopal Ashok Kumar Jain B-32, 74, Bunglow, Bhopal-462011 Email: ccit.bhopal@ incometaxindia.gov.in & Landline Ph: +91755-2557507

95. Office of Controlling CCIT, Bhubaneswar Santosh Kumar Srivastava VI-R/4, Unit-6, Bhubaneswar Email: ccit.bhubaneswar@ incometaxindia.gov.in & Landline Ph: +91674-2586925

96. Office of Controlling CCIT, Chandigarh Jaspal Singh H.No.710/8-B, Chandigarh-160009 Email: ccit.chandigarh@ incometaxindia.gov.in & Landline Ph: +91172-2701645

97. Office of Controlling CCIT, Chennai S.Sendamarai Kannan 104, 22nd Street, Ashtalakshmi Nagar, Alapakkam, Chennai-600116 Email: ccit.chennai@ incometaxindia.gov.in & Landline Ph: +9144-28338301

98. Office of Controlling CCIT, Delhi Malsomi Sailo D-I/16, Rabindra Nagar, New Delhi-110003 Email: ccit.delhi@ incometaxindia.gov.in & Landline Ph: +9111-23379713

99. Office of Controlling CCIT, Guwahati Joan P.Massar Gurest House, Aayakar Bhawan, G.S. Road, Guwahati Email: ccit.guwahati@ incometaxindia.gov.in & Landline Ph: +91361-2345106

100. Office of Controlling CCIT, Hyderabad Bibhab Dutta Email: ccit.hyderabad@ incometaxindia.gov.in & Landline Ph: +9140-23237946

101. Office of Controlling CCIT, Jaipur Sheba Bhattacharya Email: ccit.jaipur@ incometaxindia.gov.in & Landline Ph: +91141-2385022

102. Office of Controlling CCIT, Kanpur Girish N. Pande B-19, Sector-O, Aliganj, Lucknow Email: ccit.kanpur@ incometaxindia.gov.in & Landline Ph: +91512-2304475

103. Office of Controlling Chief Commissioners of Income Tax, Kochi V.K. Mishra Income Rax Guest House, Pananmpilly Nagar, Kochi Email: ccit.kochi@ incometaxindia.gov.in & Landline Ph: +91484-2390176

104. Office of Controlling CCIT, Kolkata K.K. Mohapatra 51, CIT Scheme, VI-M(S) Kolkata-700054 Email: ccit.kolkata@ incometaxindia.gov.in & Landline Ph: +9133-22136148

105. Office of Controlling CCIT, Lucknow D.K. Singh 3/141, Vishal Khand, Gomti Nagar, Lucknow-226001 Email: ccit.lucknow@ incometaxindia.gov.in & Landline Ph: +91522-2233201

106. Office of Controlling CCIT, Mumbai T.K. Shah G-40, Hyderabad Estate, Napean Sea Road, Mumbai-36 Email: ccit.mumbai@ incometaxindia.gov.in & Landline Ph: +9122-22017654

107. Office of Controlling CCIT, Nagpur D.S. Saksena Guest House, Income Tax Colony, Seminary Hills, Nagpur Email: ccit.nagpur@ incometaxindia.gov.in & Landline Ph: +91712-2565654

108. Office of Controlling CCIT, Patna S.K. Sahai 6, Bailey Road, Patna-01 Email: ccit.patna@ incometaxindia.gov.in & Landline Ph: +91612-2504447

109. Office of Controlling CCIT, Pune R.K. Roye Flat No.201, Saarahi, IT Resi. Complex, CTS No.573/5, J.M. Road, Pune-411004 Email: ccit.pune@ incometaxindia.gov.in & Landline Ph: +9120-26125898

(L) Office of Directorate General of Income Tax Investigation (DGITI) in India

110. Office of DGITI in Hyderabad Ground Floor, A. P. Olympic Bhavan. L. B. Stadium, Bash Hrbagh, Hyderabad

111. Office of Director of Income Tax (DIT) Exemption’s in Hyderabad Chitta Ranjan Pati 3F,Aayakar Bhawan F-5,It Residential Quarters, Road No.12,Banjara Hills, Hyderabad Landline Ph: +9140-23425308 & Fax Ph: + 9140-23425605 & Mobile: +918985970025

112. Office of DGITI in Mumbai 6th Floor, Pirarnal Chamben, Lal Bag, Pllrel, Mumbai- 400 012

113. Office of DIT Exemption in Mumbai Rajiv V. Nabar 1704,Hyderabad Estate, Mumbai Email: [email protected] & Landline Ph: +9122-24137883 Fax Ph: +9122-24116047 (R) +9122- 22947583 & Mb: +919969232576

114. Office of DGITI in Delhi E-2, ARA Centre, Jhandewalan Extension, New Delhi

115. Office of DIT Exemption in Delhi Ameeta Saini Email: [email protected] Landline Ph: +9111-23593575 & +9111-23593577

116. Office of DGIT’s PS in Delhi Promila Shukla 207,First Floor,Kohat Enclave, Pitampura, New Delhi Landline Ph: +9111-23593575 & Fax Ph: 9111-23593577 & Mb: +91-9013853827

117. Office of DIT (Additional) for Headquater Administration (I & CI) in Delhi Dr.V.K.Chadha 93-B,Single storey, Ramesh Nagar, New Delhi-110015 Email: [email protected] Landline Ph: +9111-23593581 & Fax Ph: +9111-23593536 & Mb: +919013852811

118. Office of DIT Intelligence & Criminal investigation (I & CI)-I in Delhi Ashu Jain C-2/136, Satya Marg, Chanakyapuri, New Delhi-21 Email: [email protected] Landline Ph: +9111-23593576 + 23593537 & Fax Ph: +9111-26880959 & Mb +91-9013854222

119. Office of DIT (I & CI)-II in Delhi Meeta Sinha D-I,26, Satya Marg, Chanakya Puri, New Delhi Email: [email protected] Landline Ph: +9111-23627304 & Fax Ph: +9111-23519040 & Mb: +91-9013853839

120. Office of DGITI in Ahemdabad 6th Floor, Mangalmurti Complex Ashram Road, Ahmedabad

121. Office of DIT (I & CI) in Ahemdabad Krishna Murari Aayakar Vihar,403,4th Floor,Behind Sachin Tower,Vejalpur Satellite Road, Ahmedabad-380051 Email: [email protected] Landline Ph: +9179-27545179 & Fax Ph: +9179-27545184 & Mb: +91-9408793321

122. Office of DGITI in Chandigarh SCO 98-100, 3rd Floor, Sector 17C, Chandigarh

123. Office of DIT (I & CI) in Chandigarh Sukhvinder Khanna H.No. 916 Sector – 39-A Chandigarh Email: [email protected] & Landline Ph: +91172-2728776 & Fax Ph: +91172-2544071 & R: +9117-22625757 & Mb: +91-9530703167

124. Office of DGITI in Chennai Intelligence & Criminal Investigation Aayakar Bhavan, New Block. D Floor, Room No.201, 121, Nungambakkam High Road, Chennai-600034

125. Office of DIT (I & CI) in Chennai Ruby George 418,25th Street, 5th Sector, K.K. Nagar Chennai-600078 Email: [email protected] & Landline Ph: +9144-28338453 & Fax Ph: +9144-28338451 & R: +9144-28334868 & Mb: +919445356782

126. Office of DGITI in Jaipur New Central Revenue Building Statue Circle, Bhagwan Das Road, Jaipur, Rajasthan

127. Office of DIT (I & CI) in Jaipur M.K. Gautam 21, Gaurav Nagar, Civil Lines,Jaipur Email: [email protected] Landline Ph: +91141-2385376 & Fax Ph: +91141-2385369 & Mb: +91-9530400010

128. Office of DGITI in Kolkata Aayakar Bhawan Annexe Building, P-13, Chorwanghee Square, 3rd Floor, Kolkata 700069

129. Office of DIT (I & CI) in Kolkata D.Sadhu Sunder Singh B-23,CPWD,Government Quarters No.14,Iron Side Road, Ballyganj- Kolkata Email: Kolkata [email protected] Landline Ph: +9133-22625067 & Fax Ph: +9133-22136525 & Mb: +91-9477331262

130. Office of DGITI in Lucknow Pragya Bhawan,Vibhutl Khand, Gomtl Nagar,Lucknow

131. Office of DIT (I & CI) in Lucknow R.P. Srivastava (DIT (I&CI)) Email: [email protected] Landline Ph: +91522-2721117

132. Office of DGITI in Mumbai Ground Floor, Mahalaxmi Chamben,Opp.Race Course, Mahalaxmi,Mumbai-400034

133. Office of DIT (I & CI) in Mumbai H.C.Jain B/21Hyderabad Estate Nepeansea Road Mumbai-36 Email: [email protected] & Landline Ph: +9122-22876208

134. Office of DGITI in Bengaluru C.R. Building Annexe, Queen’s Road, Bengaluru-560001

135. Office of DIT (I & CI) in Bengaluru O.P. Yadav D-32,Golden Enclave Old Airport Road, Bengaluru-560017 Email: [email protected] Landline Ph: +9180-22862367 & Fax Ph: +9180-22867048 & Mb: +91-9449006602

136. Office of DGITI in Bhopal Aayakar Bhawan, Hoshangabad Road, Bhopal 462011

137. Office of DIT (I & CI) in Bhopal K.C. Ghumaria Email: [email protected] Landline Ph: +91755-2557150 & Fax Ph: +91755-2557440 & Mb: +91-9406717262

138. Office of DGITI in Bhubaneshwar Aayakar Bhawan Annexe, 4th Floor, Bhubanwar-751007

139. Office of DIT (I & CI) (Additional charge) in Bhubaneshwar Sukumar Ranjan Sikder 106,Ganga Nagar, Bhubaneswar-751003 Landline Ph: +91674-2589383 & Fax Ph: +91674-2588384 & Mb: +91-9438917004

140. Office of DGITI in Guwahati New Aayakar Bhawan, Christian Basti, G. 5.Road, Guwahati-781005

141. Office of DIT (I & CI) (Additional charge) in Guwahati Santanu K. Sailda Qtr.No.503,I.T. Quarter, Bongaon, Beltola,Guwahati-781028 Email: [email protected] & Landline Ph: +91361-2340311 & Fax Ph: +91361-2340995 R: +91361-2303485 & Mb: +91-9401991620

142. Office of DGITI in Hyderabad 4th Flooor, Aayakar Bhawan, Basheerbagh,Hyderabad-500004

143. Office of DIT (I & CI) in Hyderabad B.V. Gopinath Q. No.F-3,Income Tax Colony, Road No.-12,Banjara Hills, Hyderabad Email: [email protected] Landline Ph: +9140-23425111 & Fax Ph: +9140-23425241 & Mb: +91-8985970017

144. Office of DGITI in Kanpur Valbhav Building, 15/295A. Civil Lines, Kanpur

145. Office of DIT (I & CI) (Additional charge) in Kanpur R. P. Srivastava Ho.No. 3/288,Rajni Khand, Sharda Nagar, Lucknow – 02 Email: [email protected] & Landline Ph: +91512-2303634 & Mb: +91-8005446907

146. Office of DGITI in Kochi 5th Floor, Kandam Kulathi Towers, Opposit Maharajas College Ground, M.G.Road. Kochi- 682011

147. Office of DIT (I & CI) in Kochi K. Ramesh E-96,Income Tax Quarter, Panampilly Nagar, Ernakulam, Kochi-682036 Email: [email protected] Landline Ph: +91484-2371111 & Fax Ph: +91484-2371414 & Mb: +91-8547853495

148. Office of DGITI in Patna 3rd Floor, Alanlrar Place, Boring Road, Patna-800001

149. Office of DIT (I & CI) in Patna Dr. Balwan Chauhan Flat No.204,Sachi Palace, Sehdev Mehto Marg, Shri Krishna Puri, Patna Email: [email protected] Landline Ph: +91612-2537067 + 2527774 & Fax Ph: +91612-2531182 Mb: +91-8986912194

150. Office of DGITI in Pune 60/61Pratilrar Sadan, Karve Road. Pune-411004

151. Office of DIT (I & CI) in Pune Mukulesh Dube A-403,Mirabal, Banler Hills, Pune-4111045 Email: [email protected] Landline Ph: +9120-25447547 & Fax Ph: +9120-25450724 & Mb: +91-7588180017

****

(Author can be reached at email address [email protected] or on Mobile No. 9811081957)

Disclaimer : The contents of this article are solely for informational purpose. Neither this article nor the information as contained herein constitutes a contract or will form the basis of a contract. The material contained in this article does not constitute or substitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this article to ensure its accuracy at the time of publication. Satish Agarwal assumes no responsibility for any error which despite all precautions may be found herein. We shall not be liable for direct, indirect or consequential damages if any arising out of or in any way connected with the use of this article or the information as contained herein.