Investigation division allocation centralises policy, operations and enforcement functions across specialised branches to combat tax evasion. Revised allocation reorganises the Investigation Division into specialised branches assigning policy, operational and coordination functions: Investigation-I handles overall policy, surveys, foreign asset cases, inter-agency and intra-CBDT coordination, section 269SS matters and orders under section 119; Investigation-II manages search and seizure operations, MIS, administrative matters and IT/cyber-forensic systems; Investigation-III oversees rewards, settlements and monitoring of senior investigative directives; Investigation-IV manages information exchange, AML/CFT, PEP/HNI monitoring and data management; Investigation-V handles election coordination, penalties, prosecution, security and special operational units.