Centralization in cases relating to investigations based on information received from outside under the DTAA - Income Tax - F.No.414/4/2012-Comm (Inv)

F. No. 414/4/2012-Comm (Inv) Government of India / Ministry of Finance Department of Revenue Central Board of Direct Taxes Room No. 155-A, North Block New Delhi dated 23rd May 2012 Sub: Centralization in cases relating to investigations based on information received from outside under the DTAA . 1. This has reference to earlier instruction of even number dated 4th March 2012 (copy enclosed) regarding procedure to be followed for centralization of cases wherein investigation has been conducted on the basis of information received from outside the country under the provisions of DTAAs / TIEAs. 2. It was mentioned in Para-4(iii) it was mentioned that in regions where such cases are with multiple CCsIT, the cases should be placed under one CCIT and preferably under the same CIT and in the same Range, 3. It has now been decided that in Mumbai and Delhi regions, where non-search cases may be in large numbers and with multiple CCsIT, cases should be centralized under the respective jurisdictional CCsIT only, and not under a single CCIT as earlier instructed but, under one CIT. Shishir Jha CIT (Inv), CBDT