859/CBDT.

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....years, it appears that in some Charges, the Special Investigation Branch collects a variety of information for being passed on to the Income-tax Officers but in other charges the effort is nominal. Often the information collected pertains to Board's directives regarding assessability of properties, life insurance policies of substantial amounts pump owners etc. In other cases Commissioners have be....

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....n Branch, wherever it exists should be renamed "Central Information Branch". It should be placed under an IAC in the Headquarters of the Commissioner, preferably the IAC in-charge of Survey. Where there is no SIB, steps should be taken to allot one Income-tax Officer assisted by a few Inspectors and complementary staff from out of the existing strength and a Central Information Branch formed. (ii....

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.... once every year. In multi-Commissioners charges this should be done by the senior most Commissioner or any other commissioner nominated by him. (v) Most of the Commissioners have chalked out a Programme for collection of information in the financial year 1975-76. While the Board does not wish to interfere with the programmes drawn, they desire that special attention should be given in this year ....