Intelligence gathering: proactive, coordinated detection of large-scale tax concealment to support assessment and prosecution efforts. The Instruction requires the Intelligence Wing to take a proactive role in gathering information on tax evasion through suo motu enquiries, departmental leads, informants, press reports and interagency liaison; to conduct preliminary enquiries where large concealment is indicated and send comprehensive investigative notes to assessing officers with supervisory endorsements; to associate with post-search investigations to ensure seized assets and evidence are considered; to maintain dossiers and industry files; and to focus on processing substantial concealment cases for prosecution while assisting in evidence-gathering and trial monitoring.