The Investigation Division of the CBDT, abbreviated as Inv-CBDT, is the revenue enforcement agency of the Central Board of Direct Taxes, Government of India.

Matters relating to the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976; 8.

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] 10.

The Bureau was made responsible for evolving counter -measures required for effectively dealing with existing and new types of economic offences; 11.

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)[2][4][5][6][7] The Member (Investigation) of the CBDT exercises control over this division.