Creation of the Directorate of Income-tax (Criminal Investigation).
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd of Direct Taxes, Department of Revenue, Ministry of Finance, with immediate effect. 2. The DCI will perform functions in respect of criminal matters having any financial implication punishable as an offence under any direct tax law including, inter alia : (i) Chapter XXII of the Income-tax Act, 1961 (Act 43 of 1961); and (ii) Chapter VIII of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tivity; (e) To hire the services of special prosecutors and other experts for pursuing a prosecution complaint filed in any court of competent jurisdiction; (f) To execute appropriate witness protection programmes for effective prosecution of criminal offences under the direct tax laws, i.e. to protect and rehabilitate witnesses who support the state in pros....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The DCI will be headed by a Director General of Income-tax (Criminal Investigation), who 'will be an officer of the rank of Chief Commissioner of Income-tax, and will be located in New Delhi. The DCI will function under administrative control of the Member (Investigation) in the Central Board of Direct Taxes (CBDT) and will be a subordinate office of CBDT. 5. The DCI shall have eight Directors ....
TaxTMI