Functions of Directorate General (I&I-IR)

Government of Pakistan (Revenue Division) Federal Board of Revenue (Inland Revenue) ***** Islamabad, the 2"d March, 2021. NOTIFICATION (INCOME TAX) S.R.0.232410/2021. - In exercise of powers conferred under sub-section (2) of section 230 of the Income Tax Ordinance, 2001 (XLIX of 2001), read with sections 207, 208 and sub-sections (1) and (2) of section 209 thereof, and in supersession of its Notification No. S.R.O. 115(1)/2015, dated the 9th February, 2015, the Federal Board of Revenue is pleased to specify and confer herein below the functions, jurisdiction and powers on the Directorate General, Intelligence and Investigation-IR and its officers, namely: - 1. Functions of Directorate General (I&I-1R).- The functions of the Directorate-General of Intelligence and Investigation, Inland Revenue shall be- to carry out intelligence activities, access and verification of business premises, access to record/documents or system maintained therein, intelligence gathering on all tax related issues including under-reporting, tax evasion and revenue leakages; to collect information/record/documents from any person including taxpayer and third party-relating to financial transactions like investment and expenses etc. and details of persons who are involved in such activities; to process information and take necessary action on the basis of information provided by any other organization, agency or department under the relevant provisions of Income Tax Ordinance, 2001; to utilize the information obtained through establishment of linkages by thefl Federal Board of Revenue with all major national, provincial other data bases to collect relevant information; to identify cases of income tax evasion and carry out inquiry, investigation, whichever is deemed fit, to retrieve the loss of revenue; to identify, investigate and prosecute cases of tax evasion and/or offences punishable under the Income Tax Ordinance, 2001 and the rules made thereunder; to share and disseminate actionable information and corroborating evidence, where required, through written reports or information reports or otherwise to authorities or officers in the headquarters and field formations of the Federal Board of Revenue for further proceedings; to process, investigate and prosecute complaints of tax evasion; to process, investigate and prosecute information shared by other agencies and (0 to carry out any other work or function that ma be assigned to it by the Federal Board of Revenue.

2, Jurisdiction and powers of officers of Directorate General (I&MR).-(1) Subject to the provisions of this Notification, the Director General, Directors, Additional Directors, Deputy Directors, Assistant Directors and other officers of Directorate General of Intelligence and Investigation, Inland Revenue specified in column (2) of the Table below shall have the powers of authorities as mentioned in column (3) of the said Table and to exercise such powers to perform functions under the provisions of the Income Tax Ordinance, 2001 specified in column (4) thereof with jurisdiction in respect of such persons or classes of persons or such areas or such cases specified in column (5) of that Table, namely: TABLE Designation of Officer Officer / authority Sr. Powers and functions of Intelligence and as specified under JurisdictionNo. conferred by Investigation (IR) section 207 (I) (2) (3) (4) (5) 1. Director General Chief Sections 174, 175, 176, Persons or classes of persons Intelligence & • Commissioner 177, 178, 179, 180, 181, carrying on business or residing in Investigation (IR) (Inland Revenue)/ 182; Part III, Part XI of areas, within the territorial ' CdininiS-Sioner Cliariter-X, -SectionS 205 jurisdiction cif Pakistan. (Inland Revenue) and 221. 2. Director, Intelligence • Commissioner Sections 174, 175, 176, Any persons or classes of persons & Investigation (IR), . (Inland Revenue) 177, 178, 179, 180, 181, specially assigned by Director Headquarter, 182, Part 111, Part XI of General. Islamabad Chapter X, Sections 205 and 221. 3. Director, Intelligence • Commissioner Sections 174, 175, 176, All cases assigned to Large & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, Taxpayers' Office,. Islamabad, Islamabad 182, Part III, Part XI of Corporate Tax Office, Islamabad Chapter X, Sections 205 & All persons or classes of and 221. persons carrying on business, falling within the territorial jurisdiction of the Regional Tax Office Rawalpindi and Regional Tax Office, Islamabad; and All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). 4. Director, Intelligence Commissioner Sections 174, 175, 176, I. All cases assigned to Large & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, Taxpayers' Office, Karachi, Karachi 182, Part III, Part XI of Medium Taxpayers' Office, Chapter X, Sections 205 Karachi, Corporate Tax Office, and 221. Karachi & All persons or classes of persons carrying on business, falling within the territorial jurisdiction of the Regional Tax Office-1, Karachi and Regional Tax Office-II, Karachi; and 11. All persons or classes of persons not otherwise specified if the person resides . areas mentioned intplaqse (I). n

5. Director, Intelligence Commissioner Sections 174, 175, 176, All cases assigned to Large & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, Taxpayers' Office, Lahore, 182, Part Ill, Part XI of Corporate Tax Office, Lahore & Lahore Chapter X, Sections 205 All persons or classes of persons and 221 carrying on business, falling within the territorial jurisdiction of the Regional Tax Office, Lahore, Regional Tax Office, Gujranwala and Regional Tax Office, Sialkot; and All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). 6. Director, Intelligence Commissioner Sections 174, 175, 176, All persons or classes of persons & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, carrying on business, falling 182, Part Ill, Part X1 of within the territorial jurisdiction of Faisalabad Chapter X, Sections 205 the Regional Tax Office, and 221. Faisalabad and Regional Tax Office, Sargodha; and All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). . DirectorOntelligence Coinmissioner Sections 174, 175, 176, I. All persons or classes of persons. & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, carrying on business, falling 182, Part Ill, Part XI of within the territorial jurisdiction of Peshawar Chapter X, Sections 205 the Regional Tax Office, and 221. Peshawar and Regional Tax Office, Abbotabad; and H. All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). 8. Director, Intelligence Commissioner Sections 174, 175, 176, All cases assigned to Large & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, Taxpayers' Office, Multan & All 182, Part III, Part XI of persons or classes of persons Multan Chapter X, Sections 205 carrying on business, falling and 221. within the territorial jurisdiction of the Regional Tax Office, Multan, Regional Tax Office, Bahawalpur and Regional Tax Office, Sahiwal; and All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (1). 9. Director, Intelligence Commissioner Sections 174, 175, 176, I. All persons or classes of persons & Investigation (IR), (Inland Revenue) 177, 178, 179, 180, 181, carrying on business, falling Hyderabad 182, Part III, Part XI of within the territorial jurisdiction of Chapter X, Sections 205 the Regional Tax Office, and 221. Hyderabad, Regional Tax Office, Sukkur and Regional Tax Office, Quetta; and 11. All persons or classes of persons not otherwise specified if the person residesin areas mentioned ni c\ tuse (IV

Any persons or classes of persons Additional Director- Commissioner Sections 174, 175, 176, specially assigned by the Director Headquarters, (Inland Revenue) 177, 178, 179, 180, 181, 182, Part III, Part X1 of General. Intelligence & Chapter X, Sections 205 Investigation (IR), and 221. Islamabad Additional Director-I, Commissioner Sections 174, 175, 176, I. All cases assigned to Large Taxpayers' Office, Islamabad & Intelligence & (Inland Revenue) 177 (other than power to select a case for All persons or classes of persons Investigation (IR), audit), 178, 179, 180, carrying on business, falling Islamabad 181, 182, Part III, Part within the territorial jurisdiction of X1 of Chapter X, the Regional Tax Office Sections 205 and 221. Islamabad; and II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). All cases assigned to Corporate Sections 174, 175, 176, Commissioner Additional Director-II, & All Islamabad Office, Tax 177 (other than power (Inland Revenue) Intelligence & of persons or classes persons for case a select to Investigation (IR), audit), 178, 179, 180, carrying on business, falling Islamabad 181, 182, Part Ill, Part within the territorial jurisdiction of XI of Chapter X, the Regional Tax Office Sections 205 and 221. Rawalpindi; and All persons or classes of persons not - otherwise - specified if the person resides in areas mentioned in clause (I). the Director, by assigned Sections 174, 175, 176, As Commissioner Director-Ill,13 Additional (IR), Investigation & Intelligence 177 (other than power Revenue) Intelligence & (Inland to select a case for Islamabad from persons or classes of Investigation OR), audit), 178, 179, 180, persons as specified at Sr. No. 3. Islamabad 181, 182, Part HI, Part XI of Chapter X, Sections 205 and 221. All persons or classes of persons Sections 174, 175, 176, Commissioner Additional Director-I,14 carrying on business, falling 177 (other than power (Inland Revenue) Intelligence & to select a case for within the territorial jurisdiction Investigation (IR), audit), 178, 179, 180, of the Regional Tax Office, Peshawar 181, 182, Part Ill, Part Peshawar; and X1 of Chapter X, All persons or classes of persons Sections 205 and 221. not otherwise specified if the person resides in areas mentioned in clause (I). persons or classes of persons Sections 174, 175, 176, I All Commissioner Additional Director-II, 15. falling business, on carrying 177 (other than power (Inland Revenue) Intelligence & to select a case for within the territorial jurisdiction Investigation (IR), audit), 178, 179, 180, of the Regional Tax Office, Peshawar 181, 182, Part III, Part Abbotabad; and XI of Chapter X, II. All persons or classes of persons Sections 205 and 221. not otherwise specified if the person resides in areas mentioned in clause (I). -

Additional Director-I, Commissioner Sections 174, 175, 176, I. All cases assigned to Corporate.. Intelligence & (Inland Revenue) 177 (other than power Tax Office, Karachi; and to select a case for II. All persons or classes of persons Investigation (IR), audit), 178, 179, 180, not otherwise specified if the Karachi 181, 182, Part III, Part person resides in areas mentioned X1 of Chapter X, in clause (I). Sections 205 and 221. Additional Director-11, Commissioner Sections 174, 175, 176, I. All persons or classes of persons Intelligence & (Inland Revenue) 177 (other than power carrying on business, falling to select a case for within the territorial jurisdiction of Investigation (IR), audit), 178, 179, 180, the Regional TWA Office-I, Karachi Karachi 181, 182, Part III, Part and Regional Tax Office-II, X1 of Chapter X Karachi; and Sections 205 and 221. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). Large to cases assigned Sections 174, 175, 176, All Commissioner Director-111, 18 Additional Karachi, Office, Taxpayers' 177 (other than power (Inland Revenue) Intelligence & to select a case for Medium Taxpayers' Office, Investigation (IR), audit), 178, 179, 180, Karachi; and Karachi 181, 182, Part Ill, Part All persons or classes of persons XI of Chapter X, not otherwise specified if the Sections 205 and 221. person resides in areas mentioned in clause (I). the Director, by assigned Sections 174, 175, 176, As Commissioner Director- 19 Additional (IR), Investigation & Intelligence 177 (other than power Revenue) IV, Intelligence & (Inland to select a case for Karachi from persons or classes of Investigation (IR), audit), 178, 179, 180, persons as specified at Sr. No. 4. Karachi 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. persons or classes of persons Sections 174, 175, 176, All Commissioner Director-I, 20 Additional falling business, on carrying (other than power Revenue) 177 Intelligence & (Inland to select a case for within the territorial jurisdiction of Investigation (IR), audit), 178, 179, 180, the Regional Tax Office, Hyderabad 181, 182, Part III, Part Hyderabad; and XI of Chapter X, All persons or classes of persons Sections 205 and 221. not otherwise specified if the person resides in areas mentioned in clause (I). persons or classes of persons Sections 174, 175, 176, 1. All Commissioner Additional Director-II, 21 falling business, on carrying 177 (other than power Revenue) Intelligence & (Inland to select a case for within the territorial jurisdiction of Investigation (IR), audit), 178, 179, 180, the Regional Tax Office, Suklcur Hyderabad 181, 182, Part Ill, Part and Regional Tax Office, Quetta; XI of Chapter X, and Sections 205 and 221. 11. All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). 22 Additional Director-I, Commissioner Sections 174, 175, 176, I. All cases assigned . to Large Intelligence & (Inland Revenue) 177 (other than power Taxpayers' Office, Lahore and Investigation (IR), to select a case for Corporate Tax Office, Lahore; and audit), 178, 179, 180, 11. All persons or classes of persons Lahore 181, 182, Part Ill, Part not otherwise specified if the X1 of Chapter X, person resides in area mentioned Sections 205 and 221. (--„, clause (0., A

23 Additional Director-II, Commissioner Sections 174, 175, 176, All persons or classes of persons Intelligence & (Inland Revenue) 177 (other than power carrying on business, falling Investigation (IR), to select a case for within the territorial jurisdiction of Lahore audit), 178, 179, 180, the Regional Tax Office, Lahore, 181, 182, Part III, Part Regional Tax Office, Gujranwala XI of Chapter X, and Regional Tax Office, Sialkot; Sections 205 and 221. and All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). 24 Additional Director-III, Commissioner Sections 174, 175, 176, As assigned by the Director, Intelligence & (Inland Revenue) 177 (other than power Intelligence & Investigation (IR), Investigation (IR), to select a case for Lahore from persons or classes of Lahore audit), 178, 179, 180, persons as specified at Sr. No. 5. 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 25 Additional Director-I, Commissioner Sections 174, 175, 176, All persons or classes of persons Intelligence & (Inland Revenue) 177 (other than power carrying on business, falling Investigation (IR), to select a case for within the territorial jurisdiction _- Faisalabad audit), 178, 179, 180, of the Regional Tax Office, 181, 182, Part III, Part Faisalabad; and XI of Chapter X, All persons or classes of persons Sections 205 and 221. not otherwise specified if the person resides in areas mentioned in clause (I). 26 Additional Director-II, Commissioner Sections 174, 175, 176, All persons or classes of persons Intelligence & (Inland Revenue) 177 (other than power carrying on business, falling Investigation (IR), to select a Case for within the territorial jurisdiction Faisalabad audit), 178, 179, 180, of the Regional Tax Office, 181, 182, Part III, Part Sargodha; and XI of Chapter X, All persons or classes of persons Sections 205 and 221. not otherwise specified if the person resides in areas mentioned in clause (I). 27 Additional Director-I, Commissioner Sections 174, 175, 176, All cases assigned to Large Intelligence & (Inland Revenue) 177 (other than power Taxpayers' Office, Multan & All Investigation (IR), to select a case for persons or classes of persons Multan audit), 178, 179, 180, carrying on business, falling 181, 182, Part III, Part within the territorial jurisdiction XI of Chapter X, of the Regional Tax Office, Sections 205 and 221. Multan; and All persons or classes of persons not otherwise specified if the person resides in areas mentioned in clause (I). 28 Additional Director-II, Commissioner Sections 174, 175, 176, All persons or classes of persons Intelligence & (Inland Revenue) 177 (other than power carrying on business, falling Investigation (IR), to select a case for within the territorial jurisdiction Multan audit), 178, 179, 180, of the Regional Tax Office, 181, 182, Part III, Part Bahawalpur and Regional Tax XI of Chapter X, Office, Sahiwal; and Sections 205 and 221. All persons or classes of persons not otherwise specified if the ...-p,crson resides in areas mentioned ( in clause (II. k /

29 1. Deputy/Assistant Commissioner • Sections 174, 175, 176, As assigned by Director l&I-IR, . . Director-I, Intelligence (Inland Revenue) 177 (other than power Islamabad from the & Investigation (IR), to select a case for persons and classes of persons as Islamabad audit), 178, 179, 180, specified at Sr. No. 11 above. II. Deputy/Assistant 181, 182, Part III, Part Director-II, _ XI of Chapter X, Intelligence & Sections 205 and 221. Investigation (1R), Islamabad 30 Deputy/Assistant Commissioner Sections 174, 175, 176, As. assigned by Director I&I-IR Director-III, (Inland Revenue) 177 (other than power Islamabad from the Intelligence & to select a case for persons and classes of persons as Investigation (IR), audit), 178, 179, 180, specified at Sr. No. 12 above. Islamabad 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 31 Deputy/Assistant Commissioner Sections 174, 175, 176, AS assigned by the Director, I&I-IR, Director-IV, (Inland Revenue) 177 (other than power Islarnabad from persons or classes of Intelligence & to select a case for persons as specified at Sr.No.3 Investigation (IR), audit), 178, 179, 180, above. Islamabad 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 32 Deputy/Assistant Commissioner Sections 174,: 175, 176: M assigned by the Director:14MR, Director-I, Intelligence. (inland It6/enuej itnettier than power PeShaWar froth. Perkins Or elaSseS'of' & Investigation (IR), to select a case for persons 'as specified at Sr.No.14 Peshawar audit), 178, 179, 180, above. 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 33 Deputy/Assistant Commissioner Sections 174: 175, 176, As assigned by the Director, l&I-IR, Director-II, (Inland Revenue) 177 (other than power Peshawar from, persons or classes of Intelligence & to select a case for persons as specified at Sr.No.15 Investigation (IR), audit), 178, 179, 180, above. Peshawar 181, 182; Part III, Part XI of Chapter X, Sections 205 and 221. 34 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director-I, Intelligence (Inland Revenue) 177 (other than power Karachi from persons or classes of & Investigation (IR), to select a case for persons as specified at Sr.No.16 Karachi audit), 178, 179, 180, above. 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 35 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director-II, (Inland Revenue) 177 (other than power Karachi from persons or classes of Intelligence & to select a case for persons as specified at Sr.No.I7 Investigation (IR), audit), 178, 179, 180, above. Karachi 181, 182, Part III, Part Deputy/Assistant XI of Chapter X, Director-Ill, Sections 205 and 221. Intelligence & Investigation (IR), Karachi I ‘ 1 k I\ /

36 I. Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, 1&I-IR, Director-IV, (Inland Revenue) 177 (other than power Karachi from persons or classes of Intelligence & to select a case for persons as specified at Sr.No.18 Investigation (IR), audit), 178, 179, 180, above. Karachi 181, 182, Part III, Part 11. Deputy/Assistant X1 of Chapter X, Director-V, Sections 205 and 221. Intelligence & Investigation (IR), Karachi 37 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director I&I-IR, Director-VI, (Inland Revenue) 177 (other than power Karachi from persons or classes of Intelligence & to select a case for persons as specified at Sr. Investigation (IR), audit), 178, 179, 180, No. 4 above. Karachi 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 38 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director-I, Intelligence (Inland Revenue) 177 (other than power Hyderabad from persons or classes & Investigation (IR), to select a case for of persons as specified at Sr.No.20 Hyderabad audit), 178, 179, 180, above. Deputy/Assistant 181, 182, Part III, Part Director-II, XI of Chapter X, Intelligence & Sections 205 and 221.7 Investigation (IR), Hyderabad 39 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director, Intelligence (Inland Revenue) 177 (other than power Hyderabad from persons or classes & Investigation (IR), to select a case for of persons as specified at Sr.No.21 Sukkur audit), 178, 179, 180, above. 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 40 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director, Intelligence (Inland Revenue) 177 (other than power Hyderabad from persons or classes & Investigation (IR), to select a case for of persons as specified at Sr.No.21 Quetta audit), 178, 179, 180, above. 181, 182, Part III, Part X1 of Chapter X, Sections 205 and 221. 41 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director-I, Intelligence (Inland Revenue) 177 (other than power Lahore from persons or classes of & Investigation (IR), to select a case for persons as specified at Sr.No.22 Lahore audit), 178, 179, 180, above. Deputy/Assistant 181, 182, Part Ill, Part Director-II, XI of Chapter X, Intelligence & Sections 205 and 221. Investigation (IR), Lahore 42 I. Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director-III, (Inland Revenue) 177 (other than power Lahore from persons or classes of Intelligence & to select a case for persons as specified at Sr.No.23 Investigation (IR), audit), 178, 179, 180, above. Lahore 181, 182, Part III, Part IL Deputy/Assistant X I of Chapter X, Director-IV, Sections 205 and 221. Intelligence & Investigation (IR), \AM /

Lahore 43 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, l&I-IR, Director-V, (Inland Revenue) 177 (other than power Lahore from persons or classes of Intelligence & to select a case for persons as specified at Sr.No.5 Investigation (IR), audit), 178, 179, 180, above. Lahore 181, 182, Part III, Part Deputy/Assistant XI of Chapter X, Director-VI, Sections 205 and 221. Intelligence & Investigation (IR), Lahore 44 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, i&1-IR, Director-1, Intelligence (Inland Revenue) 177- (other than power Faisalabad from persons or classes & Investigation (IR), to select a case for of persons as specified at Sr.No.25 Faisalabad audit), 178, 179, 180, above. 181, 182, Part III, Part Deputy/Assistant X1 Of Chapter X, Director-II, Sections 205 and 221. Intelligence & Investigation (IR), Faisalabad 45 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, I&I-IR, Director-Ill, (Inland Revenue) 177 (other than power Faisalabad from persons or classes Intelligence & to select a case for of persons as specified at Sr.No.26 . .. , . Investigation (IR), audit), ' 178, 179, 180, above. Faisalabad 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 46 I. Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, l&I-IR, Director-I, Intelligence (Inland Revenue) 177 (other than power Multan from persons or classes of & Investigation (IR), to select a case for persons as specified at Sr.No.27 Multan audit), 178, 179, 180, above. 181, 182, Part III, Part X1 of Chapter X, Sections 205 and 221. 47 Deputy/Assistant Commissioner Sections 174, 175, 176, As assigned by the Director, l&I-IR, Director-II, (Inland Revenue) 177 (other than power Multan from persons or classes of Intelligence & to select a case for persons as specified at Sr.No.28 Investigation (IR), audit), 178, 179, 180, above. Multan 181, 182, Part III, Part XI of Chapter X, Sections 205 and 221. 3. The assignment, authorization and exercise of the powers and functions specified in the Table under paragraph 2 shall be subject to such limitations and restrictions as are imposed under the provisions of the Income Tax Ordinance, 2001 and the rules made thereunder. fF.No.7(1)S(1R-Operations)/20211 Hammad Hussain Jaffri Secretary (IR-Operations)