Investigation Division of the Central Board of Direct Taxes

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Investigation Division of the Central Board of Direct Taxes
केन्द्रीय प्रत्यक्ष कर बोर्ड की जांच प्रभाग
Emblem of India.svg
Jurisdictional structure
Federal agency India
Operations jurisdiction India
Governing body Government of India
General nature
Operational structure
Headquarters New Delhi, India
Agency executive
  • Mr Sushil Chandra, IRS, Member
Parent agencyMinistry of Finance , Department of Revenue

The Investigation Division of the CBDT, abbreviated as Inv-CBDT, is the revenue enforcement agency of the Central Board of Direct Taxes, Government of India. It functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and administration of, as well as enforcement and prosecution of cases related to, the various direct taxes accruing to the Union Government. [1] [2] [3]

Contents

Functions

1. Processing of complaints regarding evasion of tax;

2. All matters relating to administrative approval for filing, dropping or withdrawing of prosecution cases in respect of offences mentioned in Chapter XXII of the Income Tax Act and corresponding provisions in other direct taxes; [2]

3. All technical and administrative matters relating to provisions of sections 147 to 153 (both inclusive) of the Income-tax Act, 1961;

4. Searches, seizures and reward to informants;

5. Survey;[ clarification needed ]

6. Voluntary disclosure schemes;

7. Matters relating to the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;

8. Work connected with High Denomination Bank Notes (Demonetisations) Act, 1978;

9. Supervision and control over the work of Directorate General of Income Tax Investigation Directorate of Income Tax Intelligence and Criminal Investigation, Chief Commissioner of Income Tax Central, To collect intelligence and information regarding aspects of the black economy which require close watch and investigation. Also, keeping in view the scene of economic offences, the Bureau is required to collect information and provide periodical and special reports to the concerned authorities; [2]

10. To keep a watch on different aspects of economic offences and the emergence of new types of such offences. The Bureau was made responsible for evolving counter -measures required for effectively dealing with existing and new types of economic offences;

11. To act as the nodal agency for cooperation and coordination at the international level with other customs, drugs, law enforcement and other agencies in the area of economic offences.

12. To implementation of the COFEPOSA(i.e. Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1971 which provides for preventive detention of persons involved in smuggling and foreign exchange rackets under certain specified circumstances) [2] [4] [5] [6] [7]

Control

The Member (Investigation) of the CBDT exercises control over this division. The Member is a high-ranking IRS officer of the rank of Secretary to the Government of India. The Member controls the: [8]

See also

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References

  1. ↑ "Central Economic Intelligence Bureau". Archived from the original on 5 April 2016. Retrieved 20 October 2012.
  2. 1 2 3 4 "Income Tax India". Archived from the original on 18 January 2013. Retrieved 1 December 2012.
  3. ↑ "Mr.Rakesh K Gupta vs Cbdt". www.indiankanoon.org. 2012. Retrieved 16 April 2021.
  4. ↑ "Vodafone, Income Tax department set for another round in Supreme Court". timesofindia.indiatimes.com. 19 October 2012. Retrieved 16 April 2021.
  5. ↑ "Initiatives taken by the Investigation Division of CBDT for unearthing black money". Archived from the original on 21 January 2013. Retrieved 4 December 2012.
  6. ↑ "Archived copy" (PDF). Archived from the original (PDF) on 28 March 2014. Retrieved 4 December 2012.{{cite web}}: CS1 maint: archived copy as title (link)
  7. ↑ "| Web Portal for IRS". www.irsofficersonline.gov.in.
  8. ↑ "Untitled Page". Archived from the original on 10 July 2022. Retrieved 10 July 2022.
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