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        Income Tax

        Centralization in cases relating to investigations based on information received from outside under the DTAA

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        Centralization of DTAA investigations requires regional CCsIT management with unified oversight by one CIT. Investigations based on information received from abroad under DTAAs/TIEAs should be centralized regionally: cases remain under the respective jurisdictional CCsIT rather than a single CCsIT, with unified oversight by one CIT in the region, replacing the earlier instruction to place all such cases under a single CCsIT.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Centralization of DTAA investigations requires regional CCsIT management with unified oversight by one CIT.

                              Investigations based on information received from abroad under DTAAs/TIEAs should be centralized regionally: cases remain under the respective jurisdictional CCsIT rather than a single CCsIT, with unified oversight by one CIT in the region, replacing the earlier instruction to place all such cases under a single CCsIT.


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