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)

(https://www.cbic.gov.in/)

  • 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)

(https://dri.nic.in/)

  • 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)

(https://dggi.gov.in)

  • 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)

(https://sfio.gov.in/en/)

  • 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)

(https://cbi.gov.in/)

  • 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)

(https://nia.gov.in/)

  • 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.
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