Use of black money during elections prompts deployment of income-tax investigatory units to monitor cash movements and report violations. Income Tax investigation teams must be deployed from election notification to open district units and a 24x7 control room to gather intelligence and receive complaints on movement of undisclosed cash, keep sensitive places under surveillance (airports, stations, hotels, hawala agents, brokers, couriers, pawnbrokers), operate Air Intelligence Units to monitor cash on aircraft, act under Income Tax laws on reports of large cash movements, and report investigative outcomes to the Election Commission.
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.
Use of black money during elections prompts deployment of income-tax investigatory units to monitor cash movements and report violations.
Income Tax investigation teams must be deployed from election notification to open district units and a 24x7 control room to gather intelligence and receive complaints on movement of undisclosed cash, keep sensitive places under surveillance (airports, stations, hotels, hawala agents, brokers, couriers, pawnbrokers), operate Air Intelligence Units to monitor cash on aircraft, act under Income Tax laws on reports of large cash movements, and report investigative outcomes to the Election Commission.
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