<h1>Special investigation prompts tax assessments, recoveries, prosecutions and recommendations on trade-data matching, PMLA, FEMA, PAN/Aadhaar and cash limits</h1> A special investigation team report led to tax authorities directing assessing officers to finalize assessments for 427 actionable entities identified from foreign bank data, involving about Rs.4,479 crore; assessments for 79 assessees recovered Rs.2,926 crore with tax, interest and penalties initiated in multiple cases and prosecutions pursued under tax and information-offence provisions. Enforcement agencies reported provisional attachments, custodial actions and prosecutions in various mining, export and financial cases, with several international assistance requests pending. The report recommends strengthened trade-data matching, mandatory PAN/Aadhaar for high-value cash sales, cash-holding limits, treating significant tax crimes as PMLA predicates, amendments to FEMA and better FIU access and institutional coordination.