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of <h1>Tax authority mandates LOCs be processed exclusively through the online LOC portal; nodal officers must use designation-based logins</h1> An instruction from the central tax authority requires that Look Out Circulars (LOCs) be processed exclusively through an online LOC portal (operational since 1 March 2024), discontinuing prior letter/email routing via investigative headquarters. Designation-based login credentials must be created for nodal officers in field formations; specified designated offices (national investigative directorates and principal chief/ chief commissioners for GST and Customs zones) will handle user creation, coordination and implementation for their respective field formations. Formations must coordinate with their designated office to obtain procedural guidance and report any difficulties to the Board via their nodal office.
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