Directorate General of Anti-Evasion
Encyclopedia
The Directorate General of Anti-Evasion is a law enforcement agency
now renamed as Directorate General of Central Excise Intelligence, under the Ministry of Finance
responsible for fighting tax evasion
in India
.
The Role of Directorate General of Central Excise Intelligence
The growth of the Central Excise revenue and extension of its coverage to nearly all manufactured products brought
home the need for a specialised intelligence agency to target prevention of Central Excise duty and Service Tax
evasion.
The Directorate of Central Excise Intelligence was created for this purpose with the following
functions:
a) Collection, collation and dissemination of intelligence relating to evasion of central excise duties and Service Tax
on an all India basis
b) Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Collectorates of their
possible use
c) Studying the price structures, marketing patterns and classification of commodities in respect of which
possibilities of evasion are likely with a view to advising the Collectorates for plugging loopholes
d) Supplementing and co-ordinating the efforts of the field formations in investigation in cases of evasion of duty of
Rs.10,000/- and above, wherever necessary
e) Co-ordinating action with Enforcement agencies like Income-tax, Sales-tax etc. In respect of cases in which
central excise evasion has come to notice
f) Investigation of offences involving evasion of central excise duties having ramification in more than one
Collectorate, including investigation of complicated cases selected by the Directorate or entrusted by the Ministry to
it
g) Having at all times, a complete, detailed and up-to-date study of the taxation laws and implementation machinery
and to have proper appreciation and assessment of possibilities for evasion
h) Assisting in an advisory capacity in proper deployment of the Central Excise Preventive Staff in the Central
Excise Collectorates for effective anti-evasion measures
i) Examining and studying the effect and implementation of various tax concessions, exemptions and relaxations in
controls; and to make recommendations to the Government from time to time to see whether they are sources of
evasion
j) Maintaining liaison with other Central and State agencies in all matters pertaining to tax evasion"
Law enforcement in India
Law enforcement in India by numerous law enforcement agencies. Like many federal structures, the nature of the Constitution of India mandates law and order as a subject of the state, therefore the bulk of the policing lies with the respective states and territories of India.At the federal level,...
now renamed as Directorate General of Central Excise Intelligence, under the Ministry of Finance
Ministry of Finance (India)
The Ministry of Finance is an important ministry within the Government of India. It concerns itself with taxation, financial legislation, financial institutions, capital markets, center and state finances, and the Union Budget....
responsible for fighting tax evasion
Tax evasion
Tax evasion is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability,...
in India
India
India , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
.
The Role of Directorate General of Central Excise Intelligence
The growth of the Central Excise revenue and extension of its coverage to nearly all manufactured products brought
home the need for a specialised intelligence agency to target prevention of Central Excise duty and Service Tax
evasion.
The Directorate of Central Excise Intelligence was created for this purpose with the following
functions:
a) Collection, collation and dissemination of intelligence relating to evasion of central excise duties and Service Tax
on an all India basis
b) Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Collectorates of their
possible use
c) Studying the price structures, marketing patterns and classification of commodities in respect of which
possibilities of evasion are likely with a view to advising the Collectorates for plugging loopholes
d) Supplementing and co-ordinating the efforts of the field formations in investigation in cases of evasion of duty of
Rs.10,000/- and above, wherever necessary
e) Co-ordinating action with Enforcement agencies like Income-tax, Sales-tax etc. In respect of cases in which
central excise evasion has come to notice
f) Investigation of offences involving evasion of central excise duties having ramification in more than one
Collectorate, including investigation of complicated cases selected by the Directorate or entrusted by the Ministry to
it
g) Having at all times, a complete, detailed and up-to-date study of the taxation laws and implementation machinery
and to have proper appreciation and assessment of possibilities for evasion
h) Assisting in an advisory capacity in proper deployment of the Central Excise Preventive Staff in the Central
Excise Collectorates for effective anti-evasion measures
i) Examining and studying the effect and implementation of various tax concessions, exemptions and relaxations in
controls; and to make recommendations to the Government from time to time to see whether they are sources of
evasion
j) Maintaining liaison with other Central and State agencies in all matters pertaining to tax evasion"