Centralization in cases relating to investigations based on information received from outside under the DTAA

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..... n cases relating to investigations based on information received from outside under the DTAA. 1. Information is being received under the DTAAs from foreign governments, regarding bank accounts / assets of Indian citizens / tax residents / entities with Indian beneficiaries, held in their countries. Such information is to be processed and acted upon on priority, and also strict confidentiality has .....

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..... picion / interest making it difficult to ensure confidentiality. 4. In view of the above, it has been decided with the approval of competent authority that; (i) Only cases in which search action u/s 132 has been taken, and its associated cases, may be centralized in the Central Charges under the concerned CCIT (Central) or DGlT (lnv.) preferably under the same CIT and in same Range. (ii) Non- .....

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