F.No. 414/5/2010-IT (Inv.I)
Government of India/Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Room No. 269, North Block New Delhi, the 11th July, 2013

OFFICE MEMORANDUM

Sub: Revised allocation of subjects amongst the five Branches of Investigation Division of the CBDT – reg.

It has been decided with the approval of the Competent Authority to revise allocation of subjects amongst the five Branches of Investigation Division. The revised work allocation chart is enclosed herewith.

(Nikhil Varma)

Under Secretary to the Government of India

All Chief Commissioners of Income Tax

All Directors General of Income Tax

ANNEXURE

Revised allocation of subjects amongst the various Branches of the Investigation Division is as under:

Branch Work allocation
Investigation-I 1.     Policy matters’ relating to tax evasion, including measures and suggestions for curbing evasion

2.     Policy matters relating to intelligence and investigation for detection of tax evasion

3.     Researchers and studies to monitor tax evasion and measures to curb tax evasion.

4.     Matters relating to survey operations under Direct Tax laws.

5.     Matters relating to investigation into foreign assets cases.

6.     Inter-Branch and Inter-Division coordination within the CBDT

7.     Inter-departmental coordination relating to investigation and enforcement agencies (other than those assigned to Inv-II to V) ;

8.     Matters relating to investigation not specifically allotted to Investigation-II to V.

9.     Matters relating to section 269SS of the Income-tax Act, 1961.

10.   Orders u/s. 119 of the Income-tax Act, 1961 relating to above.

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11.   Complaints /representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.

Investigation-II 1.   Matters relating to search & seizure operations and related reports including Two Hourly, Telex/Fax, search & seizure statistics.

2.   MIS Reports on searches and search assessments

3.   Administrative matters including complaints/petitions, disciplinary proceedings relating to Investigation Directorates, Central charges and Intelligence & Criminal Investigation Directorates.

4.   Matters relating to Multi Agency Centre (MAC) under the Ministry of Home Affairs.

5.   Matters relating to Data-Bank, N ATGRID and related issues.

6.   Matters relating to ITDMS, Cyber Forensic Labs and related software/tools/issues.

7.   Order u/s 119 of the Income-tax Act, 1961 relating to above.

8.   Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.

Investigation-III 1.   Matters relating to reward to informants including related reports.

2.   Matters relating to reward to officers and staff including related reports.

3.   Monitoring of DO letters and working of DsGIT(Inv.) and CCsIT(Central) and issues arising out of the same including centralization & decentralization of cases, search assessments and related reports.

4.   Monitoring Internal Action Plan of DsGIT(Inv.) and CCsIT(Central).

5.   Matters relating to Income-tax Settlement Commission, settlement cases and issues relating to Chapter XIX-A of the Income-tax Act, 1961 and Chapter VA of the Wealth Tax Act 1957.

6.   Orders u/s, 119 of the Income-tax Act, 1961 relating to above.

7.   Complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to me above.

Investigation-IV 1.   Matters relating to exchange of information with FIU-IND, stock and commodities regulators, market intermediaries, etc. and related coordination

2.   Matters relating to tax evasion petitions (TEPs)/complaints including from VIPs and monitoring action thereon.

3.   Monitoring of PEPs (Politically Exposed Persons), VHNIs (Very High Net-Worth Individuals) and HNIs (High Net-worth Individuals) to reduce tax risks and deepen the tax base in these groups of taxpayers.

4.   Information Management, data-warehousing and data mining relating to reduction of tax avoidance and curbing tax evasion, management of tax risks

5.   Matters relating to FATF and other similar bodies/agencies dealing with anti-money laundering (AML.) and counter terror fending (CFT) issues having bearing on direct taxes.

6.   Matters relating to 24×7 Control Room, Top Secret/Secret Record Management and related issues.

7.   Orders u/s. 119 of the Income-tax Act, 1961 relating to above.

8.   Complaints representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.

Investigation-V 1.     Matters relating to coordination with Election Commission of India including monitoring of election-related expenditure, political funding.

2.     Matters relating to penalties under Chapter XXI of the Income-tax Act, 1961 and corresponding penalties under other direct tax laws.

3.     Matters relating to prosecution and compounding under Direct Tax law

4.     Matters relating to DGIT (I & CI) including CLB, AIR and information received through FT&TR Division under automatic exchange of information.

5.     Monitoring of DO letter, working and internal action plan of DGIT(I&CI) and issues arising out of the same.

6.     Matters relating to security of Direct Tax establishments, including CBDT, its attached Directorates and subordinate offices.

7.     Matters relating to establishment. of armed units, procurement of arms & ammunition, management of armoury and related issues.

8.     Matters relating to establishment of marine/air-borne units for the purposes of counter intelligence and special operations.

9.     Orders u/s. 119 of the Income-tax Act, 1961 relating to above.

10.   All complaints/representations, Parliament Questions, PAC, Consultative/Advisory Committee work relating to the above.

Note: Any of the above work areas can be reallocated to any of the Branches of Investigation Division with prior approval of Member(Inv.), CBDT.

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Category : Income Tax (25157)
Type : Circulars (7511) Notifications/Circulars (30302)

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