Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 2 - Income Tax - ITBA/ Inv. Module/ Instruction No. 2

F.No . System/ITBA/Instruction/ Investigation/8067/2016-17 ITBA/ Inv. Module/ Instruction No. 2 DIRECTORATE OF INCOME TAX (SYSTEM) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Deihl -110055 Dated: 31.10.2016 To, All the Principal Chief Commissioner of Income-tax (By Name) All the Principal Director General of Income-tax (Investigation), DGslT(lnv.) (By Name) The Director General of Income-tax (l CI) (By Name) All the Chief Commissioners of Income-tax (By Name) All the Principal Directors of Income-tax (Investigation), DslT(lnv.) (By Name) All the Principal Commissioners of Income-tax, CslT (Administrative) (By Name) All the Principal Commissioners of Income-tax, CslT (Admn., CO and TPS) (By Name) Sub.: Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 2 Madam/Sir, 1. This is with reference to the subject mentioned above. Phase 2 of the Investigation Module has been rolled out on 25.10.2016. The following functionalities have been added in the econd phase: a . Uploading ofline excel utilities for pending TEPs, STRs and Other Investigation : The offline excel utilities to record the pending TEPs, STRs and Other Investigation were provided In Phase 1 of the Investigation Module. Facility to upload the said offline excel utility has been provided in the second phase. The recording and uploading of pending investigations through the offline excel utility will be done by the concerned DDIT/ ADIT/ ITO (Inv.) with whom the proceedings are pending. In case, investigation is being conducted by the Addl. DIT/ JDIT(lnv.) himself In some cases, he will prepare the excel utility for such cases which will be uploaded with his credentials into the System. After successful upload of the excel utility, pendency will be created in the system in ITBA/ Inv. Module/ Instruction No. 2 respect of such pending investigation proceedings and the users can submit their reports through ITBA. b . Registration of TEPs, STRs and Other Investigation : Facility to register and allocate Investigation proceedings for TEPs, STRs or any other Information received by the Investigation wing has been provided. Relevant users who can initiate the investigation proceedings are as under:. (i) TEPs: PDIT(lnv.)/ Nodal Officer (CRU) (ii) STRs: DGIT(lnv)/ DGIT(lnv)-HQ or DGIT(l CI)/ DGIT(l Cl)-HQ (iii) Other Information: DGIT(lnv)/ DGIT(lnv)-HQ and PDIT(lnv)/ PDIT(lnv)-HQ c . Allocation of TEPs, STRs and Other Investigation: Once a TEP/ STR/ Information details are registered, the concerned officer can allocate the same to an officer in his charge. The PDIT (Inv.) can allocate the investigation to a unit head in his charge who can further allocate the same to a DDIT/ ADIT/ ITO (Inv.) [Investigating Officer (10)] in his charge. Similarly, the DGIT (Inv.) can allocate the STR to a PDIT in his charge who can further allocate the same to officers in his charge. d . Submission of Investigation Report: On allocation of a TEP/ STR/ Other Investigation, the 10 will conduct investigation and thereafter he can submit his report online to his superiors. The facility to Issue summons u/s 131 and letters through ITBA has not been provided yet and will be provided in the next phase. The following types of reports have been provided in the System: (i) Preliminary Report: This report can be submitted after preliminary investigation where Board desires urgent report in sensitive/ important matters. This report will not go to the assessment units. (ii) Interim Report: The purpose of this report is to seek additional time for investigation and report or report in important matters where senior officers seek such report keeping in view the requirements of a case. This report will also not go to the assessment units. (iii) Part Final Report: This report is meant to be sent to assessment units (Assessing Officer, Range Officer and jurisdictional PCIT) where Investigation is pending but limitation for action u/s 148 of the I.T. Act, 1961 is approaching and the 10 needs to send urgent report pending further investigation. The report will be sent with the approval of the PDIT (Investigation) who also has option of seeking approval of the DGIT (Inv.) in suitable cases. The report will be sent to the assessment units through ITBA who will get alerts for the same on their home page. (iv) Final Report: This report is meant to be sent to assessment units (Assessing Officer, Range Officer and Jurisdictional PCIT) where investigation has been concluded and the IO/ Addl.DIT/ JDIT (Inv.)/ PDIT (Inv.) feels that some action is warranted by the assessing officer. The report will be sent with the approval of the PDIT (Investigation) who also has option of seeking approval of the DGIT (Inv.) in suitable cases. The report will be sent to the assessment units through ITBA who will get an alert for the same on their home page. The Final Report can also be submitted in cases where investigation has been completed and it has been found that no further action is warranted. In such cases, the report will not be sent to assessment units and the PDIT (Inv.) can file and close the same at his end. e . Action by Assessing Officer on Investigation Report : On receipt of a Final Report/ Part Final Report, a pendency will be created for the A.O. for action u/s 148/ 143(2) and he will have to record that he is taking such action. In case he feels that no such action is warranted, he will record the same on the System which action will further be required to be approved by the Addl./ Joint CIT. f. Multiple Strong Room Facility: In phase 1 of the Investigation Module, a facility was provided to record deposits and withdrawals in the strong room. At that time, a PDIT (Inv.)/ Custodian could record entries for only one strong room. The said functionality has been modified to allow multiple strong rooms with a PDIT (Inv.) including the facility to record deemed seizure under the second proviso to section 132(1) of the I. T. Act. For detailed procedure of the above functionalities, the users are advised to go through the User Manual and FAQs available on the ITBA portal.. 2. The Investigation Module of ITBA can be accessed by entering the following URL in the browser: http://itba.incometax.gov.in The path for Investigation module is: ITBA Portal login Modules Investigation 3. Relevant users will need their individual name based department email IDs and RSA tokens. The username and passwords will be communicated on their respective email ID. The log in to the system will be through the username and password (sent on individual email ID) along with the RSA token over the Taxnet nodes. Users are advised to contact their respective RCC Admin for name based department email ID. 4. Users on Windows XP system are advised to download the Chrome (version 43) or Firefox (version 36) browser (if unavailable) from ITBA Portal Download Pre Requisites to access the new ITBA application. 5. Training material including user manual, PPT and frequently asked questions (FAQs) are available on the Investigation Module Home Page and on ITBA Portal Online Training on ITBA . Users can refer these in case of any issues. 6. Users are advised to contact helpdesk in case of any issues in respect of the ITBA. a. URL of helpdesk - http://itbahelpdesk.incometax.net b. Help desk number - 0120-2772828 - 42 c. Email ID - [email protected] d. Help desk Timings - 8.30 A.M. - 7.30 P.M. (Monday to Friday) Yours faithfully, (Ramesh Krishnamurthi) Addl.DGIT(S)-III, New Delhi