Section 29A: Tax Fraud Investigation Wing Inland Revenue

[29A. Tax Fraud Investigation Wing Inland Revenue.– (1) There shall be established a wing to be known as Tax Fraud Investigation Wing Inland Revenue. (2) The functions of the tax fraud Investigation Wing Inland 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 Revenue shall be to detect, analyze, investigate, combat and prevent tax fraud. (3) The tax fraud Investigation Wing Inland Revenue shall comprise Fraud Intelligence and Analysis Unit, Fraud Investigation Unit, Legal Unit, Accountants Unit, Digital Forensic and Scene of Crime Unit, Administrative Unit or any other Unit as may be notified by the Board by notification in the official Gazette. (4) The tax fraud Investigation Wing Inland Revenue shall consist of a Chief Investigator and as many following officers, as may be notified by the Board, namely:– (a) Senior Investigators, Investigators, Junior Investigators or any other officer of Inland Revenue with any other designation; (b) a Senior Forensic Analyst and as many Forensic Analysts and Junior Forensic Analysts; and (c) a Senior Data Analyst and as many Data Analysts and Junior Data Analysts. (5) The Board may, by notification in the official Gazette,- (a) specify the functions and jurisdiction of the Tax Fraud Investigation Wing Inland Revenue and its Units and officers; and (b) confer the powers of authorities specified in section 29 upon the Tax Fraud Investigation Wing Inland Revenue and its officers under clause (a) of sub-section 4. (6) Nothing contained in this section shall prevent the authorities appointed under section 29 or any other authority or officer conferred with the powers and functions of authorities appointed under section 29 from conducting investigation and prosecution under Chapter III of the Act.]

Effective date: 2005-07-01

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