Know the Legal Authorities in India – Law Enforcement Agencies
Know the Global Bodies/ Norms
1. The Enforcement Directorate (ED)
(https://enforcementdirectorate.gov.in/)
- Multi-disciplinary organization for investigation of ML offence and violations of foreign exchange laws.
- Covers; PMLA, FEMA, FEOA. (Also erstwhile FERA and COFEPOSA).
- Has several Zonal Offices and Sub-zonal Offices.
2. Various Tax Administration/ Enforcement Agencies
(CBDT, CBIC,
(a) Central Board of Direct Taxes (CBDT)
(https://incometaxindia.gov.in/Documents/4(1)(b)_15092009.pdf)
- Part of Department of Revenue in the Ministry of Finance.
- Provides essential inputs for policy and planning of direct taxes.
- Has six Members and a Chairman.
- Functions of CBDT are distributed among the Chairman and the Members.
- Has 11 directorates covering different functions.
- There are 18 Chief Commissioners at field level.
(b) Central Board Of Indirect Taxes & Customs (CBIC)
(erstwhile Central Board of Excise & Customs)
- Part of Department of Revenue in the Ministry of Finance.
- Formulation of policy for levy and collection of Customs, Central Excise duties, CGST and IGST.
- Prevention of smuggling.
- Administration of Customs, Central Excise, CGST, IGST and Narcotics.
(c) Directorate of Revenue Intelligence (DRI)
- Apex anti-smuggling agency under CBIC.
- Detecting and curbing:
- Smuggling of contraband.
- Drug trafficking.
- Illicit international trade in wildlife and environmentally sensitive items.
- Commercial frauds related to international trade.
- Evasion of Customs duty.
(d) Directorate General of Goods and Service Tax Intelligence (DGGI)
- Under the Ministry of Finance for fighting tax evasion
- Has 4 offices of Director General, 26 Zonal Units, and 40 Regional Units.
- Collects, organizes, and shares intelligence about GST, CE, and ST evasion.
- Alerts other LEAs about evasion trends
- Investigates GST, CE, and ST evasion offenses
- Recommends policy changes
3. Economic Offences Wing (EOW)
(Part of State Police)
Investigation of cases related to various economic offences:
- Cheating, fraud and misappropriation of government money.
- Also concerning private persons or companies or corporations.
- Fake stamp papers/NBFCs/MLM Schemes/ Ponzi schemes and chit fund scams.
- Collects intelligence regarding loss of Govt. Revenue.
- Nodal agency – information sharing with CEIB.
4. Serious Frauds Investigation Office (SFIO)
- Under Ministry of Corporate Affairs.
- Investigate and prosecute complex corporate frauds under Companies Act 2013.
- Deals with white-collar crimes/ frauds.
- Has 5 Regional Offices.
5. Central Bureau of Investigation (CBI)
- Functioning under ministry of Personnel, Pension and Public Grievances.
- Premier investigating police agency.
- Major role in preservation of values in public life.
- Nodal police agency coordinates investigation on behalf of Interpol Member countries.
6. National Financial Reporting Authority (NFRA)
- Set up under Companies Act of 2013.
- To make recommendations in accounting and auditing standards.
- To oversee Quality of Service provided by the accounting and audit professions.
7. National Investigation Agency (NIA)
- Investigation of offences related to terrorism and certain other Acts, which have national ramifications.
- Taking up specific cases under specific Acts for investigation.
- Central Counter Terrorism LEA.
8. Narcotics Control Bureau
(https://narcoticsindia.nic.in/)
- Under Narcotic Drugs and Psychotropic Substances Act, 1985.
- Apex coordination body for:
- Co-ordination of actions by various offices, State Govts. Etc. – under NDPSA, Customs Act, DCA, etc.
- Implementation of the obligation in respect of counter measures against illicit traffic.
- Assistance to authorities in foreign countries and international organisations.
- Actions taken by the other Ministries, Departments and Organizations.
- Also an enforcement agency: Zonal Offices located at major cities.