What is the course of action when a foreign person is in possession of information?
​​Where a foreign person wants to give information on benami property actionable under the Act, he may contact the Member (Investigation), CBDT, North Block, New Delhi-l l0001 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. He may take the assistance of Income Tax Overseas Units (ITOU) working in Indian missions in some foreign countries in this regard.​​​