File Complaint with the Central Board of Direct Taxes (Income Tax) in India

You can file a complaint with the Income Tax Department (ITD) for two distinct reasons: either you have a personal grievance (like a delayed refund or harassment by an officer), or you want to report tax evasion by a third party (Black Money/Benami Property). The method for filing differs completely based on your purpose. The "Income Tax Ombudsman" was abolished in 2019, so the new digital channels (e-Nivaran and TEP Portal) are now the only official routes.

Category 1: Personal Grievances (When You Are the Victim)
If you are facing issues with your own tax returns or interactions with the department.

When Can You File? (Grounds)

• Delayed Refund: Your return was processed months ago, but the refund has not hit your bank account.
• Rectification Pending: You filed a request to correct a mistake (Section 154), but the Assessing Officer (AO) is sitting on it.
• Harassment/Rude Behavior: If an officer is demanding bribes, using abusive language, or conducting high-handed surveys.
• Wrong Demand: The CPC (Centralized Processing Centre) has raised a tax demand for an amount you have already paid.

How to File (Step-by-Step)

Method A: e-Nivaran (The Fastest Route)
This is the internal grievance system of the Income Tax Department.

1. Login to the e-Filing Portal (incometax.gov.in).
2. Go to the Grievances menu > Submit Grievance.
3. Select the Department:
* CPC-ITR: For Refund, Processing, and ITR-V receipt issues.
* AO (Assessing Officer): For Rectification, Demand correction, or harassment issues.
* DIT (Systems): For PAN or Portal technical glitches.


4. Describe your issue and upload supporting docs (e.g., Challan copies).
5. You will get a Grievance ID. The officer must respond within a fixed timeline.

Method B: CPGRAMS (The Escalation Route)
If e-Nivaran fails, use this Prime Minister's Office (PMO) monitored portal.

1. Visit pgportal.gov.in.
2. Register/Login and click "Lodge Public Grievance."
3. Select Central Board of Direct Taxes (Income Tax) from the Ministry list.
4. Your complaint goes directly to the Regional or Pr. Chief Commissioner. Since this is monitored by the Cabinet Secretariat, resolution is often faster.

Category 2: Reporting Tax Evasion (Whistleblower)
If you want to report someone else who is cheating the government.

When Can You File? (Grounds)

• Black Money: Someone spending lavishly (luxury cars, foreign trips) but declaring ₹2.5 Lakh income.
• Cash Transactions: A builder or jeweler accepting large amounts in cash (> ₹2 Lakhs).
• Benami Property: Someone holding property in the name of their driver or servant.

How to File (Tax Evasion Petition - TEP)

1. Go to the e-Filing Portal (incometax.gov.in). You do not need to login (Pre-login service).
2. Click on File Complaint? at the bottom or search for "Tax Evasion Petition."
3. Select "Violations of Income Tax Act" or "Black Money Act."
4. Enter the details of the Tax Evader (Name, Address, PAN if available).
5. Crucial: You must upload evidence (photos of assets, bank statements, registry papers). Vague complaints like "My neighbor is rich" are ignored.

Things to Watch Out For

• No Anonymity for Complainant: You cannot file a TEP anonymously. You must provide your mobile number and PAN/Aadhaar. However, the department keeps your identity confidential from the person you are accusing.
• Reward Scheme: The government has a reward scheme for informants. If your specific information leads to a recovery of taxes, you can get a reward of up to ₹5 Crore (for detailed evasion) or ₹1 Crore (for Benami property), subject to final guidelines.
• False Complaints: Do not file fake complaints to settle personal scores. If found malicious, you can be prosecuted.

Frequently Asked Questions
Q: Can I complain about the Finance Minister or Tax Policy?
A: No. CPGRAMS and e-Nivaran reject "Policy Matters." They only handle operational grievances (execution of existing laws).

Q: How long does it take?
A: e-Nivaran grievances are usually resolved within 30 days. TEP (Tax Evasion) investigations take years, and the department will not share the outcome with you due to privacy laws.

Q: Is the Ombudsman still available?
A: No. The post of Income Tax Ombudsman was abolished by the Union Cabinet in 2019. CPGRAMS is the replacement.