859/CBDT.

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....ding the programme followed by them during the past 3 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....

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....mplemented immediately:- (i) The Special Investigation 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 existin....

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....ral Information Branch should be Inspected by the Commissioner 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, ....