Crime is much wider than corruption. Crime prevention agencies have to look after prevention of Criminal offences (both physical and white-collar crimes) and Economic offences. The Government of India is determined to fight all economic crimes. For this purpose, the Government of India has setup the following Investigating Agencies which function under the Department of Revenue in Union Ministry of Finance:-

• The Central Economic Intelligence Bureau (Apex Intelligence & Co-ordination body)

• Directorate General of Revenue Intelligence (for Customs related offences)

• Directorate of Enforcement (for Foreign Exchange related offences)

• Directorate General of Anti-Evasion (for Central Excise related offences)

• Directorate General of Income Tax (Investigation) [for Income Tax related offences)

• Narcotics Control Bureau (for Drugs related offences)

In pursuance of its commitment to fight economic crime, the Government of India has been implementing an attractive Reward Scheme for persons (irrespective of their nationality) providing useful information to the Government of India. Interested persons may access Internet site http://www.nic.in/ceib/ and send useful information to the Government of India by providing an Information Submission Form on this site. Information on the reward scheme and a copy of the reward form maybe obtained from the site.

It is well recognised that the evasion of one tax usually entails evasion of other taxes as well. For the purpose of effective information gathering, collation and dissemination, a close co-ordination between the Agencies enforcing different tax laws is essential. Hence, the Central Economic Intelligence Bureau was set up with the intention of creating a body, which would coordinate and strengthen the intelligence gathering activities as well as investigative efforts of all the Agencies, which enforce economic laws. Accordingly, the following functions have been entrusted to the Central Economic Intelligence Bureau:-

1. To collect intelligence and information regarding aspects of the black economy which require close watch and investigation. Also, keeping in view the scene of economic offences, the Bureau is required to collect information and provide periodical and special reports to the concerned authorities;

2. To keep a watch on different aspects of economic offences and the emergence of new types of such offences. The Bureau was made responsible for evolving counter -measures required for effectively dealing with existing and new types of economic offences;

3. To act as the nodal agency for cooperation and coordination at the international level with other customs, drugs, law enforcement and other agencies in the area of economic offences....

4. To implementation of the COFEPOSA(i.e. Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1971 which provides for preventive detention of persons involved in smuggling and foreign exchange rackets under certain specified circumstances

5. To act as a Secretariat of the Economic Intelligence Council which acts as the apex body to ensure full co-ordination among the various Agencies including Central Bureau of Investigation, Reserve Bank of India, Intelligence Bureau etc.

1. Collection of intelligence about smuggling of contraband goods, narcotics, under-invoicing, over-invoicing etc. through sources of India and abroad, including secret sources;

2. Analysis and dissemination of such intelligence to the field formations for action;

3. Working out intelligence directly, where necessary;

4. Keeping watch over important seizures and investigation cases;

5. Associating or taking over the investigations which warrant specialised handling by the Directorate;

6. Guiding important investigations/prosecution cases;

7. Functioning as the liaison authority for exchange of information among ESCAP countries for combating international smuggling and customs frauds in terms of the recommendations of the ESCAP conference;

8. Keeping liaison with foreign countries, Indian Missions and enforcement agencies abroad on anti-smuggling matters

9. Keeping liaison with the CBI and through them with the INTERPOL;

10. Coordinating, directing and controlling anti-smuggling operations on the Indo-Nepal border;

11. Referring cases registered under the Customs Act to the Income Tax Department for action under the Income Tax Act;

12. Keeping statistics of seizures and prices/rates etc. for watching trends of smuggling and supplying required material to the Ministry of Finance and other Ministries; and

13. Studying and suggesting remedies for loopholes in law and procedures to combat smuggling.

The Parliament has enacted the Foreign Exchange Management Act, 1999 to replace the Foreign Exchange Regulation Act, 1973. This Act came into force on the 1st day of June, 2000. To investigate provisions of the Act, the Central Govt. have established the Directorate of Enforcement with Director and other officers as officers of the Enforcement.

The object of the Act is to consolidate and amend the law relating to foreign exchange with objective of facilitating external trade and payments and for promoting the orderly development and maintenance of foreign exchange market in India.

This Act extends to the whole of India and will also apply to all branches, offices and agencies outside India owned or controlled by a person resident in India. It will also be applicable to any contravention committed outside India by any person to whom this Act is applicable.

The Directorate of Enforcement is mainly concerned with the enforcement of the provisions of the Foreign Exchange Management Act to prevent leakage of foreign exchange which generally occurs through the following malpractice

1. Remittances of Indians abroad otherwise than through normal banking channels, i.e. through compensatory payments.

2. Acquisition of foreign currency illegally by person in India.

3. Non-repatriation of the proceeds of the exported goods.

4. Unauthorised maintenance of accounts in foreign countries.

5. Under-invoicing of exports and over-invoicing of imports and any other type of invoice manipulation.

6. siphoning off of foreign exchange against fictitious and bogus imports land by

7. Illegal acquisition of foreign exchange through Hawala.

8. Secreting of commission abroad.

Directorate has to detect cases of violation and also perform substantial adjudicatory functions to curb such malpractice.

The growth of the Central Excise revenue and extension of its coverage to nearly all manufactured products brought home the need for a specialised intelligence agency to target prevention of Central Excise duty evasion. The Directorate of Anti Evasion was created for this purpose with the following functions:(the agency has since been re-named as Directrate General of Central Excise)

1. Collection, collation and dissemination of intelligence relating to evasion of central excise duties on an all India basis;

2. Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Collectorates of their possible use;

3. Studying the price structures, marketing patterns and classification of commodities in respect of which possibilities of evasion are likely with a view to advising the Collectorates for plugging loopholes;

4. Supplementing and co-ordinating the efforts of the field formations in investigation in cases of evasion of duty of Rs.10,000/- and above, wherever necessary;

5. Co-ordinating action with Enforcement agencies like Income-tax, Sales-tax etc. In respect of cases in which central excise evasion has come to notice;

6. Investigation of offences involving evasion of central excise duties having ramification in more than one Collectorate, including investigation of complicated cases selected by the Directorate or entrusted by the Ministry to it;

7. Having at all times, a complete, detailed and up-to-date study of the taxation laws and implementation machinery and to have proper appreciation and assessment of possibilities for evasion;

8. Assisting in an advisory capacity in proper deployment of the Central Excise Preventive Staff in the Central Excise Collectorates for effective anti-evasion measures;

9. Examining and studying the effect and implementation of various tax concessions, exemptions and relaxation's in controls; and to make recommendations to the Government from time to time to see whether they are sources of evasion;

10. Maintaining liaison with other Central and State agencies in all matters pertaining to tax evasion"

The Directorate Generals of Income Tax Investigation deal with all matters connected with investigations under the Income Tax Act of the Central Government. Some of the more specific functions entrusted to the Directorate Generals of Income Tax Investigation include :

1. Head the investigation wing of the Income Tax Department at the Regional Level;

2. Collection of intelligence pertaining to evasion of Direct Taxes;

3. Organise search action to unearth black money- from time to time;

4. Dissemination of information and intelligence collected- by passing on the same to the concerned authorities including assessing authorities;

5. Keep liaison and hold meetings with other organisations in the region to ensure co-ordination and smooth flow of information;

6. Take appropriate steps to ensure that information and other persons having information about tax evaders come forward with the same to the Department. Disbursement of rewards would be one of the measures.

National Policy on Narcotic Drugs and Psychotropic Substances is based on the directive principles contained in Article 47 of the Indian Constitution which directs that the State shall endeavour to bring about prohibition of the consumption, except for medicinal purposes, of intoxicating drugs injurious to health. The government's policy on the subject, which flows from the above said constitutional provision, is also guided by the international conventions on the subject. India is a signatory to :

• Single Convention on Narcotic Drugs 1961 as amended by the 1972 Protocol.

• Conventions on Psychotropic Substances 1971.

• United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, 1988.

The broad legislative policy in the matter is contained in the three Central Acts, viz. Drugs and Cosmetics Act, 1940, The Narcotic Drugs and Psychotropic Substances Act, 1985, and The Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988. The responsibility of drug abuse control, which is a central function, is carried out through a number of Ministries, Departments and Organisations. These include Ministry of Finance, Department of Revenue which is having the nodal co-ordination role as administrator of the Narcotic Drugs and Psychotropic Substances Act, 1985 and the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988.