Core Areas of Work:
- In 1975, the Income Tax Department formed the Central Information Branch (CIB) for strengthening tax data-base. Initially, CIB operated under the supervision of DGsIT (Investigation). This was later brought under the Directorate of Income Tax (Intelligence) in June 2007.
- As the world was changing very fast and India became increasingly integrated with foreign economies restrictions become more liberal for the movement of people. The capital was flowing in and out of the country, new issues of tax evasion cropped up. However, there is an increasing pressure on financial institutions, tax heavens and the recalcitrant countries from all over the world to conform to new norms regarding exchange of information and greater transparency by the financial institutions. In response to this changing scenario, in August 2011, a new directorate named as Directorate of Income Tax (Intelligence & Criminal Investigation) was setup under a DGIT which included the erst while intelligence set up and CIB setup.
- There are 18 field formations under this Directorate which include 09 DsIT (Intelligence & Criminal Investigation) at Ahmedabad, Chandigarh, Chennai, Delhi, Jaipur, Kolkata, Lucknow, Mumbai and Nagpur; and 09 DsIT (Intelligence) at Bangalore, Bhubaneswar, Bhopal, Guwahati, Hyderabad, Kochi, Kanpur, Pune, and Patna . Besides DIT (Administration) also functions directly under the DGIT at New Delhi.
The DCI is a nodal agency of Income Tax Department for strengthening tax data- base. Its key function areas are (i) widening of tax base through identification of stop filers and non-filers (ii) Deepening of tax base by providing information for proper selection of cases for scrutiny assessments (iii) through collection, collation of information from internal as well as external sources and its dissemination to Assessing officers (AOs) and other users in I.T.Deptt. It also collects information relating to financial transactions like investment, expenses, payment of taxes, etc and details of persons who are involved in some specified activities. The mandate also provides for identification and investigation of cases of tax evasion arising out of criminal matters, having any financial implication punishable as an offence under any Direct Tax Law.