বাংলাদেশের স্বাধীনতা যুদ্ধ দলিলপত্রঃ তৃতীয় পত্র
g) To maintain in all matters pertaining to technical assistance the most effective liaison with the Government on the one hand and the organisation on the other.
(6) Directorate of Inspection and Investigation (Income-Tax). The Directorate will have a separate organisation under it to collect and distribute to various income-tax offices, through-out Bangladesh, information regarding payment made to contractor's receipt of large dividends and all transactions of similar nature. Some of the functions of the Director of Inspections (Income- Tax) shall be as follows:
(i) Overall supervision of the technical work, done in the Commissioners' Charge.
(ii) Compilation of all-Bangladesh Progress Report of assessment and collection and their comparison with the budget estimates.
(iii) Consideration for action the various suggestions for effecting economy and proficiency in procedure generally.
(iv) Maintenance of close watch on and taking steps to deal with the areas of assessment and collection in respect of circles other than those within the jurisdiction of the Investigation Wing.
(v) Devising and administering systems of training for various classes of officers, both gazette and non-gazette.
(vi)To organise and conduct the Departmental examination for gazetted and non gazetted staff in consultation with the Board of Revenue.
(vii) To work on the committee to implement the provision of Double Taxation Advance Agreement between India and Bangladesh.
(viii) To inspect the offices of the appellate Assistant Commissioners with a view to suggesting measures for speedy disposal of appeals.
(ix) To advise the Board of Revenue on matters arising out of the measures for financial integration and other congnate matters.
(x) To advise the Commissioner of Income-Tax in the matter of creating new circles.
(a) Investigation Wing.
It will undertake study and scrutiny of cases, or groups of cases involving large scale tax evasion As a central organisation at Dacca it will maintain close contact and liaison with other authorities, and collects information. It also helps the officers in conducting investigation and offices necessary technical advice in those cases. It will also deal with the cases of corruption amongst offices of the Income-Tax Department.
(7) Directorate of Inspection-Customs and Excise.
It functions as an agency for executive audit by inspecting the working of the administrative formations connected with excise and customs and ensuring proper assessment and realization of revenue.
