CBDT New 20 Guidelines of SOPs for All Directors of Investigation Department

Following the ‘Gujarat model’ of the income tax investigation, the Central Board of Direct Taxes (CBDT), Delhi, has passed the guidelines for all the director generals of the income tax investigation department, telling them to follow a standard operating procedure (SOP) that indulge particular methods which being from the devising stage of research and capture the action, till its conclusion.

The SOP includes best exercises in investigation and the initiative to incorporate which was previously taken by the Gujarat income tax (I-T) department.

Apparently, the I-T Department in Gujarat had found a claimed black income case of more than Rs 300 later it raided several properties of a conspicuous real estate player in Rajkot.

“During this raid, an official assigned to the investigation met with an accident in Surendranagar while he was traveling from Ahmedabad to Rajkot. He was injured and needed immediate hospitalization. This is when we realized the need to set up a standard operating procedure. Often, investigation officials have to leave at midnight and reach the investigation spot at odd hours. We wanted to reduce the risk involved in this, said an official from the Aayakar Bhavan.”

Member of the Joint Council of Action of the Income Tax Employees Federation ( ITEF) and Income Tax Gazetted Officers Association (ITGOA) took up the charge and stated that they would not go for any investigation except they were supplied with a set of plans.

“The matter was taken up by the Gujarat I-T department and was presented to CBDT, Delhi. Forget about updating the investigation procedure manual, we didn’t even have one in place. All past investigations were carried out without precautions and without considering the safety of officers, added the official.”

Later, consultation with multiple stakeholders, namely the ITEF, the ITGOA, and the Indian Revenue Service (Income Tax) the 20 – point guidelines prominence medical assistance to officials. They also address that the control room should assure sufficient medical help in terms of emergency. “This SOP will be life-saving. Even if one life is saved, then our efforts will be worth it, added the official from the I-T department.”

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“Up next, we also need an accident policy for undertaking raids. If an official meets with an accident, he should ideally be admitted to a nearby trauma center; but unless the hospital/center is included in the I-T department’s approval list, the bill raised by the official is not cleared. This is another glitch that needs to be addressed, said an official.”

Latest SOP (Standard Operating Procedure) Comprises

1. In cases where reporting is to be completed on the day prior to a search, the request should rather be sent to certain field formations, giving enough time span for the officers and officials to report. The reporting of the officers and officials should be assured at least by 7:30 pm the night prior at the assigned place of reconciliation.
2. Any long-travel journey by car between 11 pm to 3:30 am may preferably be shunned. If for operational plans, the same is inevitable, enough time to make should be given to staff members aiding during the operation.
3. In case the travelling time to the reporting place is more than 6 hours, enough time should be given to certain officers and officials so as to allow them to reach the place of reconciliation by evening or by hardly by 9 pm the day before.
4. From the field offices, the officers might be asked other than the investigation directorates of the stations which are in our reach to prevent longer journeys.
5. Enough vehicles must be ordered to all the officials who will take part in the action of search and investigation. It also ensures that the performance of the vehicles is good.
6. It must ensure that effective arrangements must be furnished to have the place clean for the officials in which the investigation is to be implemented.
7. The search kit must consist of all the mentioned forms, stationery, first aid kit, etc which must be individually identifiable as the ‘kit’.
8. The briefing must be provided to the authorized officers who in turn must brief the members of the team.
9. When the search team reaches the premises and if found that the case needs much more manpower then it must be deployed with additional manpower quickly.
10. Replacement should be given a post to the three days if the officer or official carries the investigation for a period of more than 3 days. In replacement cases, the officer or official who gets released must properly brief the incoming officer or official towards the information of that premise beneath the implication to the control room.
11. On the search place from the start of the investigation till the end, there must be the proper arrangements of the food packets along with the drinking water.
12. The control room must provide enough assistance towards the case for the medical emergency. Towards the case of the accident, the control room must be notified and the required actions should be acquired by them.
13. The women officers and the officials must be appointed for the purpose of residential premises and office duties.
14. The proper travel systems must be implemented for the lady members of the team. Towards the case of traveling from one city to another, a specified vehicle must be given, and a male member of the team can be attended by a lady member of the team.
15. The people who are working in the control room must be aware of the safety and make the lady officers feel safe and secure. With respect to any problems directed by the lady officers, such issues must be dealt with as a priority.
16. Effective search and seizure operations must take place in the case of any unfairness revealing out-of-field action fostered by women members participating in a search action.
17. Post to finish the investigation the adequate precautions must take place via team members and the control room so that there is a surety for all the lady members that they could reach their homes safely. A good transport facility must be arranged.
18. All the officers and officials might be asked to prevent the journeys at the night between 11 pm and 5 am to their corresponding palace post to the end of the investigations. Effective arrangements for the accommodation in these cases should be given, Night stay must be provided, and the essential transportation facility in the morning shall need to be furnished. Those who travel in the week hours post to the end of the examination to reach their destination are executing the same at their own risk.
19. The responsibility of operating the control room is on the officials of the search operations and the investigated elements must be handed over under the mentioned compliance of the in the ‘Search & Seizure’ manual.
20. A copy of these guidelines must be part of every kit bag built for every team that takes part in the search operation.