Guidelines for Central Information Branches.

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..... tors in Income-tax(Inv.) Further, it has not been possible to judge the efficacy of the CIB Units in the absence of a reporting system with regard to utilisation of information collected and verified by the CIBs. 3. In order to achieve uniformity with regard to procedures and for making CIB verification more effective, the guidelines, as per succeeding paragraphs, are laid down. THE EXISTING INSTRUCTION NO. 1759 WOULD STAND MODIFIED TO THE EXTENT OF THE CHANGES PROPOSED IN THESE GUIDLINES. 4. The CIB Units in the Investigation Wing will carry out verification of the transactions contained in the information collected by the Unit in all cases, including those where the party claims to be an existing assessee. Verification in the case of .....

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..... sment records. ii) In the cases of existing assessees. if on verification, the transaction is not found to be accounted for and indicates evasion of Income-tax/wealth-tax, such cases will be marked for further action to be taken by the Assessing Officers. iii) In cases where the party is not an existing assessee, and on verification, there is an indication that the concerned party has taxable income/or wealth, such cases will also be marked for action to be taken by the Assessing Officer. iv) In cases where the party is not an existing assessee and, on verification of the transaction, it is noticed that the concerned party does not have taxable income and/or taxable wealth these cases will be simply filed in the Investigation Wing. 7. I .....

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..... ed from the CIB Units with specific recommendations on further action to be taken by the Assessing Officer, a register in the format as per Annexure IV to Instruction No. 1759 will be maintained by the range Deputy Commissioners. Entries in this register will be made every month immediately on receipt of verified pieces of information from the CIB Units. The pieces of information will be transmitted to the concerned Assessing Officers immediately thereafter. No register will be maintained in the Commissioner's Office. The lists of cases received from the CIB Units every month will be placed in a file in the Commissioner's office. 11. A CIB and Survey register, in the following format, will be maintained by each Assessing Officer:- This re .....

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