Notification No. 29/2011

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: - MINISTRY OF FINANCE
. (Department of Revenue) co (CENTRAL BOARD OF DIRECT TAXES) —

| NOTIFICATION —

| New Delhi, the 30th May, 2011.
S.O. 4226(E).—The President of India is pleased to approve the creation of the
Directorate of Income Tax (Criminal Investigation), to be known in short as DCI, in the Central Board 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 Wealth Tax Act 1957 (Act 27 of 1957).
3. The DCI, in discharge of its responsibilities under the direct tax laws, will be required to perform the following functions:

(a)To Seek and collect information about persons and transactions suspected to be involved in criminal activities having cross-border, inter-
state or international ramifications, that pose a threat to national security and are punishable under the direct tax laws;

(b) To investigate the source and use of funds involved in such criminal activities;

4 THE GAZETTE OF INDIA : EXTRAORDINARY [Part 1I—Sec. 3(ii)]
(c) To cause issuance of a show cause notice for offences committed under ny direct tax law; ;

(a)To file prosecution coma the competent court under any direct tax lay ing to a criminal activity;

(e} Py othe services of special prosecutors and other experts for pursuing ssecution complaint filed in any court of -> npetent jurisdiction;

(f) To execute appropriate witness protecticn programmes for effective prosecution of criminal offences under the direct tax laws, i.e. to protect and rehabilitate witnesses who support the state in prosecution of such offences so as to insulate them from any harm to their person, _

(g) To coordinate with and extend necessary expert, technical and logistical support to any other intelligence or law enforcement agency in | )
investigating crimes having cross-border, inter-state or internationa ramifications that pose a threat to national security, F

(h) To enter into agreements for sharing of information and other cooperation

with any central or state agency in India;

(i) To enter into agreements for sharing of information and other cooperation with such agencies of foreign states as may be permissible under any

international agreement or treaty; and .
(j) Any other matter relating to the above. .
4. 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 contro! 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 of Income Tax (Criminal Investigation)
located at Delhi, Chandigarh, Jaipur, Anmedabad, Mumbai, Chennai, Kolkata
‘ and Lucknow. These Directorates will be headed by officers of the rank of
Commissioner of Income Tax who will perform such functions as are notified or assigned to them by the CBDT. The CBDT shall have all powers to amend the functions assigned to the DCI.
6. The headquarters of the DCI shall consist of a Director General of Income
Tax (Cl) supported by a Director of Income Tax (Cl), an Additional Director of
Income Tax (Cl), a Deputy Director of Income Tax (Cl) and officials known as
Special Agents of the rank of Income Tax Officer and Agents of the rank of
Inspector of Income Tax. Each zonal Directorate of the DCi shail be headed by a Director of Income Tax (Cl), and shall be supported by an Additional Director of Income Tax (Cl), a Deputy Director of Income Tax (Cl) and an appropriate staff complement consisting of Special Agents and Agents.

[AMT H—aeE 3(ii)] ce GR BUSTA: SAUTE —— | 5

7. Presently, the staff requirement of DC! will be met from the existing posts of DGIT (Intelligence), DIT (Intelligence) and DIT (CIB) in the Income Tax
Department. The final staff requirement and recruitment rules for the DCI will be 7
notified separately. |

; [Notification No. 29/2011/ F. No. 286/1 79/2009-IT (inv. tI)} | -

. - ROOPAK KUMAR, Under Secy.
AVA IGL/ I -2~
Printed by the Manager, Goverment of India Press, Ring Road, Mayapuri, New Delhi-1 10064
. and Published by the Controller of Publications, Dethi-110054.