Know the Legal Authorities
A. Statutory Bodies
- The Financial Intelligence Unit -India (“FIU-Ind”)
- The Registrar of Companies (“RoC”)
- Intelligence Bureau (IB)
- Central Economic Intelligence Bureau (CEIB)
- National Intelligence Grid (NATGRID)
- Defence Intelligence Agency (DIA)
- Wildlife Crime Control Bureau (WCCB)
1. The Financial Intelligence Unit -India ("FIU-Ind")
- 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)
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)
- 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)
- 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
- The Enforcement Directorate (ED)
- Various Tax Administration/ Enforcement Agencies (CBDT, CBIC, DRI, DGGI, CBIT&C)
- Economic Offences Wing (EOW)
- Serious Frauds Investigation Office (SFIO)
- Central Bureau of Investigation (CBI)
- National Financial Reporting Authority (NFRA)
- National Investigation Agency (NIA)
- 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)
- 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