View source for Investigation Division of the Central Board of Direct Taxes

The Investigation Division of the CBDT (Inv-CBDT) is the revenue enforcement agency under the Central Board of Direct Taxes, functioning within India's Ministry of Finance. It operates under the Department of Revenue and handles the collection, administration, enforcement, and prosecution of direct taxes for the Union Government. Its responsibilities include processing complaints about tax evasion, managing administrative approvals for prosecution cases under the Income Tax Act and other direct tax laws, and overseeing technical matters related to specific sections of the Income-tax Act, 1961. Inv-CBDT also conducts searches, seizures, and rewards informants; carries out surveys; manages voluntary disclosure schemes; and addresses matters under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, and the High Denomination Bank Notes (Demonetization) Act, 1978. It collects intelligence on the black economy and economic offenses, providing periodic and special reports to relevant authorities. The division monitors emerging economic offenses and develops counter-measures against them. Additionally, Inv-CBDT acts as a nodal agency for international cooperation with customs, drug enforcement, and other law enforcement agencies in combating economic offenses. It implements the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act (COFEPOSA), 1971, which allows preventive detention for individuals involved in smuggling and foreign exchange rackets under specific circumstances. The Member (Investigation) of CBDT oversees Inv-CBDT, controlling entities such as the Directorate General of Income Tax Investigation, Directorate of Income Tax Intelligence and Criminal Investigation, and the Chief Commissioner of Income Tax Central. This division plays a critical role in enforcing tax compliance ...