Sales Tax Act, 1990

Chapter-IV

APPOINTMENT OF OFFICERS OF SALES TAX & THEIR POWERS

From: 2024-07-01 - To: 0000-00-00 1[30AB. Tax Fraud Investigation Wing Inland Revenue.- (1) There shall be established a wing to be known as Tax Fraud Investigation Wing-Inland Revenue. (2) The functions of the tax fraud Investigation Wing Inland Revenue shall be to detect, analyze, investigate, combat and prevent tax fraud. (3) The tax fraud Investigation Wing Inland Revenue shall comprise Fraud Intelligence and Analysis Unit, Fraud Investigation Unit, Legal Unit, Accountants Unit, Digital Forensic and Scene of Crime Unit, Administrative Unit or any other Unit as may be notified by the Board through notification in the official Gazette. (4) The tax fraud Investigation Wing Inland Revenue shall consist of a Chief Investigator and as many following officers, as may be notified by the Board- (a) Senior investigators, investigators, Junior investigators or any other officer of Inland Revenue with any other designation; (b) a Senior Forensic Analyst and as many Forensic Analysts and Junior Forensic Analysts; and (c) a…