Information to concerned authorities about offences detected in consequence of search u/s132. - Income Tax - 1588/CBDT

INSTRUCTION NO. 1588/CBDT Dated: November 23, 1984 Vide their circular letter No.F.15/53/65-IT(Inv) dated 24th March 1965 the Board desired that where gold, bullion or gold jewellery have been seized/found the particulars should be immediately made available to the nearest Collector of Central Excise for taking whatever action he considers necessary under the Gold Control order. These instructions were reiterated in Board's F.No.D.I.(INV) DDI (Int) MB/Search -guidelines/77-78 dated the 4th November 1977 which issued instructions for informing the concerned authorities about offences under other laws. It has been brought to the notice of the board that these instructions are not being followed by some field officers.