Criminal tax enforcement strengthened: new directorate to investigate, prosecute and coordinate cross-border tax crimes. A Directorate of Income-tax (Criminal Investigation) (DCI) is established within the CBDT to investigate and prosecute offences under direct tax laws, including cross-border and inter-State financial crimes; functions include intelligence collection, fund-source investigations, issuance of show-cause notices, filing prosecutions, engaging special prosecutors and experts, witness protection, and domestic and international information-sharing. The DCI will be headed by a Director General located in New Delhi, operate under Member (Investigation) control, maintain eight zonal directorates led by Commissioners, and use existing Intelligence and CIB posts pending notification of final staffing and recruitment rules.
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Criminal tax enforcement strengthened: new directorate to investigate, prosecute and coordinate cross-border tax crimes.
A Directorate of Income-tax (Criminal Investigation) (DCI) is established within the CBDT to investigate and prosecute offences under direct tax laws, including cross-border and inter-State financial crimes; functions include intelligence collection, fund-source investigations, issuance of show-cause notices, filing prosecutions, engaging special prosecutors and experts, witness protection, and domestic and international information-sharing. The DCI will be headed by a Director General located in New Delhi, operate under Member (Investigation) control, maintain eight zonal directorates led by Commissioners, and use existing Intelligence and CIB posts pending notification of final staffing and recruitment rules.
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