Know the Legal Authorities
A. Statutory Bodies
  1. The Financial Intelligence Unit -India (“FIU-Ind”)
  2. The Registrar of Companies (“RoC”)
  3. Intelligence Bureau (IB)
  4. Central Economic Intelligence Bureau (CEIB)
  5. National Intelligence Grid (NATGRID)
  6. Defence Intelligence Agency (DIA)
  7. Wildlife Crime Control Bureau (WCCB) 
1. The Financial Intelligence Unit -India ("FIU-Ind")

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

  • Central, national agency for receiving, processing, analyzing and disseminating information
  • Relating to suspect financial transactions to LEAs and foreign FIUs
  • Coordinating and strengthening efforts of national and international intelligence, investigation and enforcement agencies
  • Reporting directly to the Economic Intelligence Council (EIC) headed by the Finance Minister
  • Issues guidance and directions to Reporting Entities related to AML/CFT measures
2. The Registrar of Companies ("RoC")

(https://www.mca.gov.in/content/mca/global/en/contact-us/roc.html)

  • All companies and LLPs to be registered with the ROC
  • ROC to monitor companies and LLPs comply with statutory requirements
  • Has offices in various States and UTs
  • Information on registered entities available to public
3. National Intelligence Bureau (IB)

(https://niborg.in/)

Working across the country for investigation of a range of crimes:
Corruption, Crime, Fake currency, Narcotic drugs, Wild life protection Antiques smuggling, Corruption, Illegal stamp/post, weapons, Human right protection, Bonded labor, Child labor, Women protection, etc.

4. Central Economic Intelligence Bureau (CEIB)

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

  • Nodal agency in the Ministry of Finance
  • Receives information from LEAs
  • Central Repository of economic offence records
  • Analysed and shared with other LEAs
  • Coordinating agency for sharing of information and holistic investigations
5. National Intelligence Grid (NATGRID)

(https://www.thegeostrata.com/post/understanding-natgrid-india-s-national-intelligence-grid)

  • Information-sharing platform between intelligence agencies and e-governance organisations in India
  • Integrating databases from different governments, quasi-government, as well as private organisations
  • Organised as an office of the Ministry of Home Affairs
  • Accessible to 11 investigation agencies, including RAW, CIB, ED
6. Defence Intelligence Agency (DIA)
  • Providing and coordinating defence and military intelligence to Indian Armed Forces
  • Administered within the Ministry of Defence
  • Supports defence planning, operations, and weapon systems acquisition
7. Wildlife Crime Control Bureau (WCCB)

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

  • To combat organized wildlife crime
  • Collects and collates intelligence related to organized wildlife crime activities
  • To disseminate the same to State and LEAs
  • To establish a centralized wildlife crime data bank
  • To co-ordinate actions by various agencies
B. Law Enforcement Agencies
  1. The Enforcement Directorate (ED)
  2. Various Tax Administration/ Enforcement Agencies (CBDT, CBIC, DRI, DGGI, CBIT&C)
  3. Economic Offences Wing (EOW)
  4. Serious Frauds Investigation Office (SFIO)
  5. Central Bureau of Investigation (CBI)
  6. National Financial Reporting Authority (NFRA)
  7. National Investigation Agency (NIA)
  8. Narcotics Control Bureau
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

(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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