Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing

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....oom No.17, Ground Floor, E-2, ARA Centre, Jhandewalan Extn., New Delhi-110 055. Date : 08/05/2018 OFFICE MEMORANDUM Sub : Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing- reg Ref : i) Revised SOP for management of Tax Evasion Petitions F. No. 291/2l/2013-Dir(lnv. IV) / 1193 dt. 23.09.2016. ii) Revised ....

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....ses should be completed within 90 days of receipt by Investigating Officer and in other cases within 180 days, unless the DGIT decides to keep them pending. Further, attention is also drawn to para 9.1 of Revised SOP for management of TEPs, where in respect of Category 'A' TEPs, a preliminary report is required to be sent by the DGIT(lnv.) to the Board within 30 days of assignment of UIN by ITBA a....

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....ny case, if the investigation report/part final report is not sent before 30 days of limitation date for statutory action, then the PDIT (lnv.) should record reasons for delay.". 4. It may be appreciated that the Assessing Officer is required to apply his independent mind to the recommendations contained in the Investigation Report for initiating necessary statutory action under the Act. Prescr....