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January 15, 2021

Someone Evading Tax or has Benami Property? Know Steps to Report Online

by CA Shivam Jaiswal in Income Tax

Someone Evading Tax or has Benami Property? Know Steps to Report Online

Stepwise process to Submit Tax Evasion petition or Benami Property holding online on efiling portal

CBDT launches e-portal for filing complaints regarding tax evasion/Benami Properties/Foreign Undisclosed Assets

Taking another step towards e-governance and encouraging participation of citizen as stakeholders in curbing tax evasion, the Central Board of Direct Taxes has launched an automated dedicated e-portal on the e-filing website of the Department to receive and process complaints of tax evasion, foreign undisclosed assets as well as complaints regarding benami properties.

The public can now file a Tax Evasion Petition through a link on the e-filing website of the Department https://www.incometaxindiaefiling.gov.in/ under the head “File complaint of tax evasion/undisclosed foreign asset/ benami property”. The facility allows for filing of complaints by persons who are existing PAN/Aadhaar holders as well as for persons having no PAN /Aadhaar. After an OTP based validation process (mobile and/or email), the complainant can file complaints in respect of violations of the Incometax Act, 1961, Black Money (Undisclosed Foreign Assets and Income) Imposition of Tax Act, 1961 and Prevention of Benami Transactions Act (as amended) in three separate forms designed for the purpose.

Upon successful filing of the complaint, the Department will allot a unique number to each complaint and the complainant would be able to view the status of the complaint on the Department’s website. This e-portal is yet another initiative of the Income Tax Department to bring about enhanced ease of interaction with the Department, while strengthening its resolve towards e-governance.

Stepwise process to Submit tax evasion petition or Benami Property holding

Below is the process to Submit evasion petition or Benami Property holding:

Step 1: Go to https://www.incometaxindiaefiling.gov.in/home

Now click on “Submit Tax Evasion Petition or Benami Property holding” Link in the bottom left of the homepage under “Quick Links”. It will redirect you to Submit Tax Evasion Petition or Benami Property holding page.

Step 2: Select the appropriate option from the given options i.e.

a. Do you want to file a simple complaint regarding tax evasion, foreign undisclosed income/ asset, benami property (without claim of reward)?

b. Do you want become informer and  claim reward?

And click on continue button.

Now select, any one of the following:

a. I am a holder of PAN

b. I have no PAN but have Aadhaar c. I have no Pan nor Aadhaar

And click on continue button. It will redirect you to “Tax evasion Submission form”

Step 3: Enter the Complainant details i.e. Details of person filing complaint the details include

a. Type of Complaint:

1. Form 1: Complaint regarding Tax evasion

2. Form 2: Complaint regarding undisclosed foreign assets

3. Form 3: Complaint regarding Benami Properties/ transactions

b. Name and address of the Person filing complaint

c. Mail ID and Mobile no of person filing complaint

Once details are filled click on continue button. An OTP will be send to the email id mentioned enter the OTP and click on continue. It will redirect you to “Tax evasion Submission Form (reported person)”.

Step 5: Enter details of Reported person i.e. person on whom complaint is to be filed the details include:

a. Name of reported person/ entity

b. PAN/ TAN/ Aadhaar/ GSTIN of reported person

c. Contact details and Address of reported person

Step 6: Enter details in Form I and Final Submission

In the next step we will provide the details of tax evaded in Form I

Enter the details of tax evaded which is as follows:

a. Nature of tax evasion which includes:

1. Undisclosed properties along with address

2. Shell company

3. Undisclosed Bank accounts

4. Supression of sales/ Unlawful activities in the garb of business/ Non payment/ Non deduction of TDS/ TCS/ Bogus purchases and expenses/Wrong claim of deduction/ exemption/ Any other

b. Complainants’ relationship with the reported person/ entity

c. Whether the person is willing to appear before IT authorities for statement or oath as witness?

d. Whether person is willing to provide further information/ evidence?

Once the above the details are entered select declaration check box and click on “Submit” button.

The Complaint will get registered with the Income tax department.

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