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(ii) the information has prima facie linkage with the Indian person under investigation who is taxable under the BM Act. The prima facie linkage with the undisclosed foreign asset/income could be of the following nature: holder, owner, beneficial owner, ultimate beneficial owner, trustee, settlor, beneficiary, authorized signatory, director, shareholder, etc. c. Intelligence on prima facie undisclosed foreign asset/income which is received/from/through FIU, informant, TEPs, VIP reference, public domain [such as media, websites(including ICIJ website), etc] and information unearthed during search./survey/other investigation of any person who is not related to the Indian person in any manner is in the nature of intelligence only and this should not form the sole basis for issuance of notice under section 10(1) of the BM Act...................."