What is the course of action where a foreign person is in possession of information?
​Where a foreign person wants to give information on undisclosed foreign income/ assets of a person liable to tax in India, he may contact the Member (Investigation), CBDT, North Block, New Delhi-110001 either in person or by post or by communication at email id member.inv@incometax.gov.in with a copy to citinv-cbdt@nic.in for further action.​​