Investigation Division of the Central Board of Direct Taxes
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{{Use Indian English|date=September 2019}}
{{Infobox law enforcement agency
| agencyname = Investigation Division of the Central Board of Direct Taxes
| nativename =केन्द्रीय प्रत्यक्ष कर बोर्ड की जांच प्रभाग
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| country = India
| federal = Yes
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| governingbody = Government of India
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| headquarters = New Delhi, India
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| chief1name = Mr Sushil Chandra, IRS
| chief1position = Member
| parentagency = Ministry of Finance, Department of Revenue
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| officetype = Directorate
| stationtype = Branch
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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.{{Cite web |url=http://www.ceib.nic.in/ceib.htm |title=Central Economic Intelligence Bureau |access-date=20 October 2012 |archive-url=https://web.archive.org/web/20160405083816/http://www.ceib.nic.in/ceib.htm |archive-date=5 April 2016 |url-status=dead }}{{cite web |url=http://www.incometaxindia.gov.in/CCIT/CBDT.asp |title=Income Tax India |access-date=2012-12-01 |url-status=dead |archive-url=https://web.archive.org/web/20130118033640/http://incometaxindia.gov.in/CCIT/CBDT.asp |archive-date=2013-01-18 }}{{cite web |url=http://www.indiankanoon.org/doc/180193970/ |title=Mr.Rakesh K Gupta vs Cbdt|date= 2012|website= www.indiankanoon.org|access-date=2021-04-16}}
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;
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|date=November 2016}}
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;
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){{cite web |url=http://timesofindia.indiatimes.com/business/india-business/Vodafone-Income-Tax-department-set-for-another-round-in-Supreme-Court/articleshow/16875712.cms |title=Vodafone, Income Tax department set for another round in Supreme Court |date=19 October 2012 |website=timesofindia.indiatimes.com|access-date=2021-04-16}}{{Cite web |url=http://corporatelawreporter.com/initiatives-investigation-division-cbdt-unearthing-black-money-9693.html |title=Initiatives taken by the Investigation Division of CBDT for unearthing black money |access-date=4 December 2012 |archive-url=https://archive.today/20130121035840/http://corporatelawreporter.com/initiatives-investigation-division-cbdt-unearthing-black-money-9693.html |archive-date=21 January 2013 |url-status=dead }}{{Cite web |url=http://finmin.nic.in/press_room/2012/Investig_CBDT_BlackMoney.pdf |title=Archived copy |access-date=4 December 2012 |archive-date=28 March 2014 |archive-url=https://web.archive.org/web/20140328023012/http://finmin.nic.in/press_room/2012/Investig_CBDT_BlackMoney.pdf |url-status=dead }}{{Cite web|url=https://www.irsofficersonline.gov.in/IRSLogin.aspx?ReturnUrl=%2fCBDTOverview.aspx|title=| Web Portal for IRS|website=www.irsofficersonline.gov.in}}
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:{{Cite web |url=https://pib.gov.in/ErrorPage.html?aspxerrorpath=%2Fnewsite%2Fmainpage.aspx |title=Untitled Page |access-date=10 July 2022 |archive-date=10 July 2022 |archive-url=https://web.archive.org/web/20220710052333/https://pib.gov.in/ErrorPage.html?aspxerrorpath=%2Fnewsite%2Fmainpage.aspx |url-status=dead }}
See also
References
{{Reflist}}
{{Law enforcement agencies of India}}
{{Taxation in India}}
{{Portalbar|India}}
{{DEFAULTSORT:Directorate Of Revenue Intelligence}}
Category:Custom and excise duties in India
Category:Ministry of Finance (India)
Category:Income Tax Department of India
Category:Federal law enforcement agencies of India