Information-sharing obligations: specified income-tax authorities must furnish investigation and prosecution reports to CEIB for intelligence purposes. Director General, CEIB is specified as the authorized recipient under section 138(1)(a), and CBDT directs specified income-tax authorities to furnish preliminary search reports, survey and appraisal summaries, summaries of assessment and appellate orders in DGIT(Investigation) cases, and prosecution details to CEIB; authorities must form an opinion that furnishing is necessary for CEIB functions and follow CBDT Investigation division protocols. Information referencing foreign jurisdictions remains subject to OECD Article 26 and Exchange of Information Manual confidentiality and may not be shared without prior permission through CBDT.
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.
Information-sharing obligations: specified income-tax authorities must furnish investigation and prosecution reports to CEIB for intelligence purposes.
Director General, CEIB is specified as the authorized recipient under section 138(1)(a), and CBDT directs specified income-tax authorities to furnish preliminary search reports, survey and appraisal summaries, summaries of assessment and appellate orders in DGIT(Investigation) cases, and prosecution details to CEIB; authorities must form an opinion that furnishing is necessary for CEIB functions and follow CBDT Investigation division protocols. Information referencing foreign jurisdictions remains subject to OECD Article 26 and Exchange of Information Manual confidentiality and may not be shared without prior permission through CBDT.
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