TaxTMI 
TaxTMI 
Intelligence wing - Structure.
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....nd another section for collection of data from external sources like Customs, Excise, Service Tax, Income Tax, DRI, DGFT, Railways, Ports, SEZ, Air Cargo Authority, Other state Commercial Taxes Departments, Banks, Registration Departments, Tourism Department, local bodies, agencies like Tamil Nadu Electricity Board, National Highways Authority of India, Chennai Metropolitan & Development Authority, etc.; and also from the Survey cell which is constituted for the purpose of (1). Market Survey; (2). Study and analyse the market price of such commodity as may be referred to by the Commissioner or such other commodities, after getting the permission from the Commissioner and (3). Test purchases, if so directed by the Commissioner. Additionally, it is also proposed to have a Technical cell to retrieve hidden / deleted / remotely located data with adequate tools and this cell will also help the Investigation unit by providing necessary technology based inputs. b) Functions: i). Gathering data from the Technical cell, Data Collection cell and Survey cell for processing and preparation of Investigation File for conducting inspection. ii). Exa....
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....on the expectation of cross border operation of tax evasion because of the availability of input tax credit, it is decided to constitute specialized cells for gathering data, market survey and for preparing investigation file based on the inputs received from these cases. It is also decided to conduct intelligence-based inspection instead of random inspection. As per G.O.Ms No.30 CT&R (A2) Department dated 04.03.2019 it has been decided to have only one permanent squad in each Intelligence Division and utilize the surplus officers and staff to constitute the Data cell, Survey cell, Adjudicating cell and Collection cell in each Intelligence Division. Nevertheless, liberty is given to the Joint Commissioner (Intelligence) to form Squads as he may deem fit based on exigencies of work and actual necessity subject to a maximum of 4 more squads per Division outside Chennai and 8 more squads per Division in Chennai I & Il. Personnel shall be drawn randomly from a pool consisting of officers and staff from both the Intelligence Division and the Territorial Division corresponding to the Intelligence Division; normally in the ratio 1:2 i.e., a squad shall contain one Officer from Intellig....
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....ence). ii) The head of the cell or any other officer authorized by the Join Commissioner (intelligence) shall make Adjudication/ assessment on the basis of findings made during the inspection. (b). (ii). Review cell comprising of officers not below the rank of State tax Officers shall perform the following functions: (1). Review of the orders passed by the group head of the inspection cell, or by any authorized officer, Roving squad and Adjudicating Authorities for filing first appeal. (2). Review of the order passed by the First Appellate Authority for filing 2^nd appeal before the Tribunal. (b). (iii). Demand Collection cell is constituted for watching the Collection of the demand raised by the inspection cell and adjudication cell and initiate arrear action to collect the demand, in case the demand is not paid within the period stipulated in the demand notice. (c). Apart from the above, another three cells viz., (i). Adjudication cell, (ii). Legal cell and (iii).Roving Squad will function under the direct control of the Joint Commissioner (Intelligence) and they shall perform the following functions: (i). Adjudication cell: Adjudicating iss....
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....Programmer -2 FUNCTIONS 1. Retrieval of hidden / deleted remotely located data. 2.Asssiting the Investigation unit. 1.Data Section-1 (Internal). Collection of data available within the department. 2.Data Section-II. (External Data) Collection of data from third party sources. 1.Market Survey. 2. Study on price with reference to competitors price. 3.Competition and monopoly. 4. Test Purchase 1. Scrutiny of the IFS received Intelligence Divisions. from the 2.Getting approval for IF. 3. Maintaining Statistics and reports on inspections. INTELLIGENCE DIVISION (Chennai-I and II) Joint Commissioner (Intelligence) Annexure-II Deputy Commissioner (Investigation Unit) Collection, analysis of data gathered from the following cells and preparation of Investigation file. 1. Data Cell a).Composition: 1. State Tax Officer -2 2. Deputy State Tax Officer 4 3. Deputy Programmer -2 4. Asst.Programmer -2 b).Functions: i).Data Section - (Internal Data). Collection of data available within the Department. ii).Date Section - (External Dat....
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....rders passed by the group head of the inspection cell, Roving squad and Adjudication cell and filing of First appeal. ii).Review of 1st Appeal order and filing 2nd appeal before Tribunal. 3. Demand Collection Cell a).Composition: 1.State Tax Officer -2 2.Deputy State Tax Officer -4. b).Functions: Collection of demand raised by the inspection cell and adjudication cell and arrear action INTELLIGENCE DIVISION (COIMBATORE AND ERODE) JOINT COMMISSIONER (Intelligence) Annexure-III ASSISTANT COMMISSIONER (Investigation Unit) Collection, analysis of data gathered from the following wing and preparation of Investigation file. 1. Data Cell a).Composition: 1. State Tax Officer نه خنه ر 2. Deputy State Tax Officer -4 3. Deputy Programmer 4. Asst.Programmer b).Functions: i).Data Section-I (Internal Data). -2 -2 Collection of data available within the department. ii).Data Section-II (External Data) Collection of data from third parties, web and social media -2 1.Adjudication Cell a).Composition: 1. Assistant Commissioner 1 2. State Tax O....
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....ax Officer -1 2.Deputy State Tax Officer -4. b).Functions: Collection of demand raised by the inspection wing and adjudication wing and arrear action INTELLIGENCE DIVISION (VELLORE, TRICHY,SALEM, MADURAI, TIRUNELVELI) Joint Commissioner (Intelligence) Annexure-IV Assistant Commissioner (Investigation Unit) Collection, analysis of data gathered from the following wings and preparation of Investigation file. 1. Date Cell a).Composition: 1. State Tax Officer -1 2. Deputy State Tax Officer -2 3. Deputy Programmer -2 4. Asst.Programmer -2 b).Functions: i).Data Section-I (Internal Data). Collection of data available within the department. ii).Data Section-II (External Data) Collection of data from third parties, web and social media etc.... 2. Survey Cell a). Composition: ...State Tax Officer -1 2. Deputy State Tax Officer-2 (One group consisting of 1 STO and 2 STO) 1. Adjudication Cell a).Composition: 1. State Tax Officer -2 2. Deputy State Tax Officer-2 b).Functions: Adjudication of issues arising out of detention of goods and vehicles....