SOP on STRs - Jurisdiction for Investigation into STRs - Income Tax - F. No. 290/17/2012-DIR (Inv. IV) /(Part)/ 955

F. No. 290/17/2012-DIR (Inv. IV) /(Part)/ 955 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Room No. 20, Ground Floor, E-2, ARA Centre, Jhandewalan Extention, New Delhi-110055 The 21st July, 2015 To All Director General of Income - Tax (Inv.) Director General of Income -Tax (I CI) Sir/Madam, Sub : SOP on STRs - Jurisdiction for Investigation into STRs - reg Kindly refer to the above subject. 2. The issue of conflict amongst various Directorates over jurisdiction for investigation into STRs has been engaging the attention of the Board for sometime now. The matter was also a subject of discussion and deliberation in the workshop on STRs held on 20.04.2015 at Delhi. 3. The Board has decided that henceforth, the following factors shall govern the jurisdiction for investigation into the STRs: (1) If the main person/subject named in STR information is an individual, then his place of residence shall be the criteria. The Directorate having jurisdiction over his /her place of residence shall investigate the STR. (2) If the main subject is a company/firm/other entity, then the Directorate having jurisdiction over the principal place of business activity of the entity shall investigate the STR. (3) If an STR has been wrongly received by a Directorate not having jurisdiction over the STR as per the above guidelines, then the concerned Directorate shall forward the STR to the correct jurisdictional Directorate within a Fortnight of receipt of STR, under intimation to the Nodal Officer, DS, Inv. IV, CBDT. 4. In case of a conflict of opinions regarding jurisdiction over a particular STR, the Directorates may try to resolve the issue mutually at the level of PDIT (Inv.I/ DGIT (Inv.). In cases where the matter remains unresolved, the DGsIT (Inv.)may escalate the issue to the Board, at the earliest for decision. 5. This may be treated as a continuation of SOP on STRs issued vide 290/27/2013-Dir (Inv. IV) dated 22.09.2014 and brought to the notice of all concerned. Yours faithfully (Kalpana Singh) Under Secretary to the Government of India (Inv. IV), CBDT