TaxTMI 
TaxTMI 
Revised Standard Operating Procedure (SOP) for management of Tax Evasion Petitions under Income Tax Business Application (ITBA)
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....ax, NADT, Nagpur. All the Chief Commissioners of lncome-tax (Central) All the Directors General of lncome-tax (Investigation)/ (I&CI) Madam/ Sir, Sub : Revised Standard Operating Procedure (SOP) for management of Tax Evasion Petitions under Income Tax Business Application (ITBA) Ref : Guidelines issued vide Board's F. No. 414/60/97-IT (Inv.I) dated 21.2.2007 1. Reference is invited to the Board's earlier guidelines revising the procedure of handling and monitoring of Tax Evasion Petitions (TEPs). The same has been further reviewed and in order to streamline and expedite the disposal of TEPs and to improve the monitoring mechanism, a new standard operating procedure (SOP), is being specified herein, which shall come into force with effect from the date on which the TEP functionality on ITBA module goes live. Such date will be separately notified by the Directorate of Income Tax (Systems). Earlier guidelines issued vide Board's F. No. 414/60/97-IT (Inv.I) dated 21.2.2007 shall stand superseded w.e.f. the aforesaid notification by the Directorate of Income Tax (Systems). 2. Tax Evasion Petitions (TEPs) for the purpose of this (SOP), shall mean and incl....
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....efore forwarding the TEP to the jurisdictional CRU/PDIT (Inv.) along with brief description of action taken. 5. Categorization and Scanning of TEP by Nodal Officer of CRU: 5.1 Within 30 days of receipt of the TEPs in CRU, the PDIT/DIT (Inv) shall categorize them on the basis of criteria indicated in the following table and further necessary action would be taken on the lines indicated therein: Category Criteria for categorization by PDIT (Inv.) Expected action A 1. TEPs for which report has been called for by the Board 2. TEPs received from VIPs or Members of Parliament (MPs), through CBDT or otherwise (List of VIPs as given in Appendix 48 of the Manual of Central Secretariat Manual of Office Procedure is enclosed, as Annexure-A); 3. Other TEPs considered important by DG IT(Inv)/PDIT(Inv) concerned for expeditious/ time-bound investigation 1. Category of TEPs in which report has been called by the Board shall not be altered without approval of the Board. 2. TEPs categorized as A shall be Investigation Directorate as per directions of the PDIT(Inv). B 1. TEPs containing specific, verifiable and actionable allegations against persons or entities....
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.....4 The functionality available in ITBA will facilitate linking of the new TEPs with earlier TEPs received against the same person(s). 6. Uploading of TEP on ITBA: 6.1 The scanned copy shall be uploaded on ITBA by the CRU and the hard copy of the TEP shall be retained in CRU itself for safe custody including for 'C' and 'D' categories of TEPs. 6.2 While uploading the TEP on ITBA, the following details shall be captured by the CRU on ITBA platform: i. UIN (generated by system) ii. Date of receipt of TEP in CRU. iii. Name of the complainant (Optional Field) * iv. Category of TEP (A/B/C/D), v. Agency from which complaint received (Board, VIP, Public/CBI/CVC/DRI/ED/REIC /FIU/CPGRAM/or other grievance/Anonymous/others) vi. PAN of Complainee(s)/Main Subject(s) vii. Name of Complainee (s)/Main Subject(s) viii. Address of the Complainee (s)/Main Subjects(s) ix. Business/occupation of the Complainee (s)/Main Subjects(s) x. Date of uploading of TEP by CRU (DD/MM/YYYY) xi. Gist of allegations xii. Unit/ AO to which disseminated. * where the complainant has specifically ....
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.... the rank of DDIT/ADIT/ITO. Addl.DIT/JDIT (Inv.) may also allocate the TEP to self (as an IO) in such cases as he deems fit. 8.2 Cases which need to be processed for search/survey may also be identified by the Addl.DIT/JDIT (Inv.) at this stage and assigned to DDIT/ADIT with appropriate guidance. 8.3 The Addl./Joint DIT may call the complainant to furnish additional information, if required/feasible. 8.4 In cases earmarked for discreet enquiry, every effort should first be made to check the data/information available within the Department, including PAN, AST data, CIB data, and AIR data, ITD / ITDMS, to verify correctness of allegations made in the TEP. Physical records may be consulted wherever necessary, if the outcome of discreet enquiry does not indicate a fair possibility of detecting tax evasion, further enquiries may not be conducted and the TEP may be disposed of without undue delay. 8.5 In cases taken up for open enquiry, the relevant issues may first be verified from departmental records and/or databases, as far as possible. Efforts should also be made to gather necessary information about the issues under enquiry from all relevant sources other than the asses....
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....ns, to dispose of the TEP by the due date, an interim report indicating the action taken and progress made should be submitted by the due date, indicating the additional time expected for completing investigation in the case. Further, if findings of the investigation necessitate initiation of statutory action by the A.O then a part-final report shall be forwarded by the Investigation Wing to AO to initiate the necessary action thereon. 10. Disposal of the TEP by Investigation Directorate 10.1 The TEP can be disposed of by way of closure or investigation report. In case of closure, the TEP should not be sent to the Assessing Officer. In case the investigation results in actionable issues, the Investigation Report on TEP should capture, inter alia, the following details: i. UIN ii. Date of Disposal-(1) By way of closure or (2) By way of Investigation Report iii. Whether TEP has resulted in Search or Survey action, if so date thereof iv. Names of person(s)/entity(ies) involved, their PAN, nature of business, sources of income, Gist of allegations, return status for the period involved in the allegations, status of assessment for the Assessment....
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....P will be done in one file only. 12. Action to be taken by A.O.: 12.1 Category 'A' and 'B' TEPs: The A.O. shall take necessary action including remedial action u/s 148, wherever required, upon receipt of Investigation report from the Investigation Directorate. If the AO proposes to take a view contrary to recommendations made by the Investigation Wing, approval of the PCIT should be taken for such deviations. 12.2 Category 'C' TEPs: Based upon evaluation of the allegations, evidence available in such TEP, the AO may conduct enquiry for further necessary action, including remedial action u/s 148 as per outcome of such enquiry. 12.3 Disposal of the TEP by Assessing Officer: The TEP can be disposed of by way of closure or statutory action. He may close the TEP with the approval of the next higher authority. In case the enquiry results in actionable issues, the AO will take such actions as per provisions of the Income-tax Act, 1961 or Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act 2015, as the case may be. Outcome of disposal of TEP (Category A, B or C) should be captured by the AO clearly vis-a-vis each allegation. In case Investigation repo....