Jurisdiction for STR investigations clarified: residence or principal place of business determines the investigating directorate and transfer protocol. Jurisdiction for investigation into Suspicious Transaction Reports (STRs) is determined by the main subject: for individuals, jurisdiction is the place of residence; for companies, firms or other entities, jurisdiction is the principal place of business activity. Directorates receiving STRs outside their jurisdiction must forward them to the correct Directorate within a fortnight and inform the Nodal Officer, DS, Inv. IV, CBDT. Disputes over jurisdiction should be resolved between PDIT (Inv.)/DGIT (Inv.), and if unresolved the DGsIT (Inv.) shall escalate to the Board.
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Jurisdiction for STR investigations clarified: residence or principal place of business determines the investigating directorate and transfer protocol.
Jurisdiction for investigation into Suspicious Transaction Reports (STRs) is determined by the main subject: for individuals, jurisdiction is the place of residence; for companies, firms or other entities, jurisdiction is the principal place of business activity. Directorates receiving STRs outside their jurisdiction must forward them to the correct Directorate within a fortnight and inform the Nodal Officer, DS, Inv. IV, CBDT. Disputes over jurisdiction should be resolved between PDIT (Inv.)/DGIT (Inv.), and if unresolved the DGsIT (Inv.) shall escalate to the Board.
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