Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xtn., New Delhi-110 055. Date : 08/05/2018 OFFICE MEMORANDUM Sub : Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing- reg Ref : i) Revised SOP for management of Tax Evasion Petitions F. No. 291/2l/2013-Dir(lnv. IV) / 1193 dt. 23.09.2016. ii) Revised SOP for management of Suspicious Transaction Reports F. No. 290/27/2013 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd in other cases within 180 days, unless the DGIT decides to keep them pending. Further, attention is also drawn to para 9.1 of Revised SOP for management of TEPs, where in respect of Category 'A' TEPs, a preliminary report is required to be sent by the DGIT(lnv.) to the Board within 30 days of assignment of UIN by ITBA and final report within 03 months from the end of the month in which UIN was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f limitation date for statutory action, then the PDIT (lnv.) should record reasons for delay.". 4. It may be appreciated that the Assessing Officer is required to apply his independent mind to the recommendations contained in the Investigation Report for initiating necessary statutory action under the Act. Prescribed procedures for the same and approval of higher authorities may be required in ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X