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        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.

        <h1>Multi-agency investigation into offshore entities initiated to coordinate cross-border tax and financial probes and regular reporting.</h1> A Multi-Agency Group was constituted to coordinate and expedite probes into Indian persons named in the Panama Papers, convened by the Member (Investigation), CBDT, and comprising officers from CBDT investigation and tax research divisions, the Enforcement Directorate, the Financial Intelligence Unit, and the Reserve Bank of India; the Group is tasked to monitor and regularly report progress of investigations, while the Government pursues enhanced international cooperation and notes that inclusion in the leaks is not conclusive of tax wrongdoing.

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