Cross-border tax evasion: refer suspicious foreign transactions to the Economic Intelligence Bureau for investigative support. The instruction identifies cross-border tax evasion methods-hawala transfers, under and over invoicing, and benami firms abroad-and notes that Assessing Officers sometimes accept explanations or make summary additions without deep investigation. It directs officers to refer suspicious transactions with foreign persons or concerns, together with detailed factual notes, to the Economic Intelligence Bureau for assistance in investigation and evidence collection to support assessments.
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.
Cross-border tax evasion: refer suspicious foreign transactions to the Economic Intelligence Bureau for investigative support.
The instruction identifies cross-border tax evasion methods-hawala transfers, under and over invoicing, and benami firms abroad-and notes that Assessing Officers sometimes accept explanations or make summary additions without deep investigation. It directs officers to refer suspicious transactions with foreign persons or concerns, together with detailed factual notes, to the Economic Intelligence Bureau for assistance in investigation and evidence collection to support assessments.
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