Section 30AB: Tax Fraud Investigation Wing Inland Revenue

[30AB. 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 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 through 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- (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 its officers; and (b) confer the powers of authorities specified in section 30 upon the tax fraud Investigation Wing Inland Revenue and its officers at clause (a) of sub-section 4. (6) Nothing contained in this section shall prevent the authorities appointed under section 30 or any other authority or officer conferred with the power and functions of authorities appointed under section 30 from conducting investigation and prosecution proceedings under Chapter-VII of the Act.]

Effective date: 1990-11-01

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