Payment Option 2 Sworn Statement Form: Fill & Download for Free

INSTRUCTIONS FOR FILLING CHANGE REQUEST FORM(a) Form should be filled in English only.(b) Fields marked by asterisk (*) are mandatory.(c) Mention 10 digit PAN correctly.(d) Each box, wherever provided, should contain only one character (alphabet /number / punctuation sign) leaving a blank box after each word.(e) For issue of new PAN card without any changes- In case you have a PAN but no PAN card and wish to get a PAN card, fill all column of the form but do not tick any of the boxes on the left margin. In case of loss of PAN card, a copy of FIR may be submitted along with the form.(f) For changes or correction in PAN data, fill all column of the form and tick box on the left margin of appropriate row where change/correction is required.(g) Having or using more than one PAN is illegal. If you possess more than one PAN, kindly fill the details in Item No. 11 of this form and surrender the same.Item No. Item Details Guidelines for filling the form1 Full NamePlease select appropriate title.Do not use abbreviations in the First and the Last name/Surname.For example RAVIKANT should be written as :Last Name/Surname R A V I K A N TFirst NameMiddle NameFor example SURESH SARDA should be written as :Last Name/Surname S A R D AFirst Name S U R E S HMiddle NameFor example POONAM RAVI NARAYAN should be written as :Last Name/Surname N A R A Y A NFirst Name P O O N A MMiddle Name R A V IFor example SATYAM VENKAT M. K. RAO should be written as :Last Name/Surname R A OFirst Name S A T Y A MMiddle Name V E N K A T M KFor example M. S. KANDASWAMY(MADURAI SOMASUNDRAM KANDASWAMY) should be written as :Last Name/Surname K A N D A S W A M YFirst Name M A D U R A IMiddle Name S O M A S U N D R A MApplicants other than 'Individuals' may ignore above instructions.Non-Individuals should write their full name starting from the first block of Last Name/Surname. If the name is longer than the space provided for the last name, it can be continued in the space provided for First and Middle Name.For example XYZ DATA CORPORATION (INDIA) PRIVATE LIMITED should be written as :Last Name/Surname X Y Z D A T A C O R P O R A T I O N ( I N DFirst Name I A ) P R I V A T E L I M I T E DMiddle NameFor example MANOJ MAFATLAL DAVE (HUF) should be written as :Last Name/Surname M A N O J M A F A T L A L D A V E ( H U F )First NameMiddle NameHUFs shall mention HUF after their full name.In case of Company, the name should be provided without any abbreviations. For example, different variations of 'Private Limited' viz. Pvt Ltd, Private Ltd, Pvt Limited, P Ltd, P. Ltd., P. Ltd are not allowed. It should be 'Private Limited' only.In case of sole proprietorship concern, the proprietor should apply for PAN in his/her own name.Name should not be prefixed with any title such as Shri, Smt, Kumari, Dr., Major, M/s etc.Name as you would like it printed on the cardIndividual applicants should provide full/abbreviated name to be printed on the PAN card. Name, if abbreviated, should necessarily contain the last name. For example:SATYAM VENKAT M. K. RAO should be written as :Last Name/Surname R A OFirst Name S A T Y A MMiddle Name V E N K A T M KCan be written as in .Name to be printed on the PAN Card. column asSATYAM VENKAT M. K. RAO orS. V. M. K. RAO orSATYAM V. M. K. RAOFor Non - Individual applicants, this should be same as last name field in Item No. 1 above.Name you would like printed on the card should not be prefixed with titles such as Shri, Smt, Kumari, Dr., Major, M/s etc.2 Details of Parents(Applicable to Individuals only) Instructions in Item No.1 with respect to name apply here.Father's Name: It is mandatory for Individual applicants to provide father’s name. Married woman applicant should also give father's name and not husband's name.Mother's Name: This is an optional field.Appropriate flag should be selected to indicate the name (out of the father’s name and mother’s given in the form) to be printed on the PAN card.If none of the option is selected, then father's name shall be considered for printing on the PAN card.3 Date of Birth / Incorporation / Agreement / Partnership or Trust Deed / Formation of Body of Individuals / Association of PersonsDate cannot be a future date. Date: 2nd August 1975 should be written as:D D M M Y Y Y Y0 2 0 8 1 9 7 5Relevant date for different categories of applicants is:Individual: Actual Date of Birth; Company: Date of Incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of TrustDeed; Partnership Firms: Date of Partnership Deed; LLPs : Date of Incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is not available.4 Gender This field is mandatory for Individuals. Field should be left blank in case of other applicants.5 & 6 Photo/signature Mismatch Individuals issued a PAN card with incorrect/unclear photograph/signature should tick the box on the left margin. The original PAN card with wrong photograph / signature is to be enclosed with the acknowledgement.7 Address for Communication - Residence and office Indicate either Residence or Office address for communication as the case may be.(1) For Individuals, HUF, AOP, BOI or AJP, either of residential or office address is mandatory.(2) In case of Firm, LLP, Company, Local Authority and Trust, Name of office and complete address of office is mandatory.For all categories of applicants, it is necessary to mention complete address and the details of Town/City/District, State/Union Territory, and PINCODE are mandatory.In case, a foreign address is provided then it is mandatory to provide Country Name along with ZIP Code of the country.8 Update other address If applicant wishes to update other address, besides address for communication, box on left margin to be selected and details of address be provided on an additional sheet in similar format as prescribed in Item No. 7.9 Telephone Number and E-mail ID(1) Telephone number should include country code (ISD code) and STD code or Mobile No. should include Country code (ISD Code of telephone number).For example :(i) Telephone number 23555705 of Delhi should be written asCountry code STD Code Telephone Number / Mobile number9 11 12 3 5 5 5 7 0 5Where '91' is the country code (ISD code) of India and 11 is the STD Code of Delhi.(ii) Mobile number 9102511111 of India should be written asCountry code STD Code Telephone Number / Mobile number9 19 1 0 2 5 1 1 1 1 1Where '91' is the country code (ISD code) of India.(2) It is mandatory for the applicants to mention either their "Telephone number" or valid "e-mail id" so that they can be contacted in case of any discrepancy in the application and/or for receiving PAN through e-mail.(3) Application status updates are sent using the SMS facility on the mobile numbers mentioned in the application form. (applicable for Indian mobile numbers).(4) NRI /Foreign National should mention the ISD code of their respective country and City code as applicable in the space provided for ISD/STD code. e. g. Person staying in Chicago should write A1 in the ISD code and 312 in STD code text box.(A1 is ISD code of USA and 312 is City code of Chicago).10 Aadhaar number(in case of citizen of India) Aadhaar number, if allotted, may be quoted (supported by copy of Aadhaar letter/card). If copy of Aadhaar is selected as proof of identity/address/date of birth, then it is mandatory to enter Aadhaar number. In case applicant is ‘MINOR’, Aadhaar of minor should be mentioned in the application form. (i.e. Do not mention Representative Assessee's Aadhaar number)11 Mention other Permanent Account Numbers (PANs) inadvertently allotted to you All PANs inadvertently allotted other than the one filled at the top of the form (the one currently used) should be mentioned and the copy of corresponding PAN card(s) to be submitted for cancellation with the form.12 Signature / Thumb impression & Verification Application must be signed by (i) the applicant; or (ii) Karta in case of HUF; or (iii) Director of a Company; or (iv) Authorised Signatory in case of AOP, Body of Individuals, Local Authority and Artificial Juridical Person; or (v) Partner in case of Firm/LLP; or (vi) Trustee; or (vii) Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded.Applications not signed in the given manner and in the space provided are liable to be rejected.It is mandatory to provide Verifier.s name, Verifier capacity and verifier place in the application.13 Payment Details An applicant has an option of making payment either by demand draft, or Credit Card / Debit Card / Net Banking.Credit card/Debit card:- Applicants making online payment using credit card / debit card will be charged an additional charge of upto 2% (plus applicable taxes) of application fee by the bank providing gateway facility. Additionally, the conversion/exchange rates may also be levied by the card issuing bank, as per prevailing rates.Net Banking:- Applicants making payment through Net Banking facility will be charged an additional surcharge of 4.00 + service tax for payment gateway facility.(h) Documents to be submitted along with the application1 Proof of identity, address and date of birthDocuments which are acceptable as proof of identity, address and date of birth (applicable for Individuals & Karta of HUF) are mentioned in Detailed instructions for documents to be submitted.Proof of Identity, address and date of birth must be in the name of the applicant as mentioned in the application form.If the applicant is a minor (i.e. below 18 years of age at the time of application), any of the documents acceptable as proof of identity and address of any of the parents/ guardian of such minor shall be deemed to be the proof of identity and address of the applicant.Proof of address in the name of spouse/parents/sibling etc., will not be accepted as valid proof of address.Proof of Address is required for the address mentioned in "Address for communication" in item no.7.If item no.8 is ticked & filled in, proof of address mentioned therein is also required.2 Proof of PANProof of PAN is required for the PAN currently in use (i.e. existing PAN). This is required for the PAN mentioned at the beginning of the application before item no. 1Proof of PAN is also required in case of cancellation request for any PAN, i.e., for any PAN mentioned in Item No. 10Proof of PAN can be one of the following only:Copy of PAN card; orCopy of intimation letter issued by the Income Tax Department in lieu of PAN card intimating PAN.In case one of the above proofs are not available, a copy of FIR (stating loss of PAN card) can be submitted.If proof of PAN (as stated above) is not submitted, the application will be processed on a 'good effort' basis even without a copy of FIR. During verification at NSDL, if it is found that there are differences between the PAN or the data provided in the application with the ITD database, the application may not be processed and the processing fee will be forfeited.3 Proof for change requestedThe applicant shall be required to provide further documentary proof to support request for correction or change in PAN data like name, father's name, date of birth, for example:Request for change (marginal correction like spelling correction, expansion of initials, etc.,) in applicant's or father's name will have to be supported with suitable proof of identity containing corrected data.Request for change (significant change) in applicant's or father's name will have to be supported with such proof that will contain proof of change of name from the old to the new in addition to the proof of identity. The documents that shall be accepted as proof in this case are:For married ladies - change of name on account of marriage - marriage certificate, marriage invitation card, publication of 'name-change' in gazette, copy of passport showing husband's name (or vice versa).For individual applicants other than married ladies - publication of `name-change' in gazette.For companies - ROC's certificate for name change.For partnership firms - revised Partnership DeedFor other categories which are registered organisations (AOP/Trust/BOI/AJP, etc.) - the revised registration/deed/agreement.For Limited Liability Partnership - Registrar of LLPs certificate for name changeRequest for correction of date of birth (for individuals) and date of incorporation (non-individuals) will have to be supported with documents issued by competent authority containing the correct date.The address for communication in the ITD database will be updated with the address for communication mentioned in the application, even if change in address for communication is not requested in the application.If the core data relating to the PAN (the applicant's name, date of birth, father's name (for individual), name and date of incorporation [for non-individual]) provided in the application substantially varies with the PAN data in the ITD database and the applicant has not requested for the change in the same with sufficient support documents, the applicant will be intimated of this variance. In such case the applicant will have to provide necessary support documents. If such data substantially matches with the ITD database the PAN card will be printed with the data in the ITD database with only the fields marked for change by the applicant.Document acceptable as proof of identity, address and date of birth as per Rule 114(4) of Income Tax Rules, 1962Proof of Identity Proof of Address Proof of date of birth Proof of Issuance of PANIndian Citizens (including those located outside India)Individuals & HUF(i) Copy ofAadhaar Card issued by the Unique Identification Authority of India; orElector's photo identity card; orDriving License; orPassport; orRation card having photograph of the applicant; orArm's license; orPhoto identity card issued by the Central Government or State Government or Public Sector Undertaking; orPensioner card having photograph of the applicant; orCentral Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card; or(ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format); or(iii) Bank certificate in Original on letter head from the branch(along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (in prescribed format)Note:1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant.2. For HUF,(a) An affidavit by the karta of the Hindu Undivided Family stating the name, father's name and address of all the coparceners on the date of application; and(b) Copy of any document applicable in the case of an individual specified above, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth. (i) Copy ofAadhaar Card issued by the Unique Identification Authority of India; orElector's photo identity card; orDriving License; orPassport; orPassport of the spouse; orPost office passbook having address of the applicant; orLatest property tax assessment order; orDomicile certificate issued by the Government; orAllotment letter of accommodation issued by Central or State Government of not more than three years old; orProperty Registration Document; or(ii) Copy of following documents of not more than three months oldElectricity Bill; orLandline Telephone or Broadband connection bill; orWater Bill; orConsumer gas connection card or book or piped gas bill; orBank account statement or as per note 2; orDepository account statement; orCredit card statement; or(iii) Certificate of Address in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format); or(iv) Employer certificate in original (in prescribed format)Note:1. Proof of Address is required for address mentioned in item no. 7.2. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address. Copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:-Aadhaar card issued by the Unique Identification Authority of India; orElector's photo identity card; orDriving license; orPassport; orMatriculation certificate or Mark sheet of recognised board; orBirth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); orPhoto identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; orDomicile certificate issued by the Government; orCentral Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card; orPension payment order; orMarriage certificate issued by the Registrar of Marriages; orAffidavit sworn before a magistrate stating the date of birthCopy ofPAN Card orPAN Allotment LetterNo other document is acceptable as proof of issuance of PAN. If proof is not provided then application shall be accepted on a 'good effort basis'.Other than Individuals and HUF (Indian companies/Entities incorporated in India/Unincorporated entities formed in India)1 Company Copy of Certificate of Registration issued by the Registrar of Companies.2 Partnership Firm Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed.3 Limited Liability Partnership Copy of Certificate of Registration issued by the Registrar of LLPs4 Trust Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner.5 Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person.For Individuals and HUF (Not being a Citizen of India)Proof of Identity Proof of addressCopy of1. Passport, or2. Person of Indian Origin (PIO) card issued by Government of India, or3. Overseas Citizen of India (OCI) card issued by Government of India, or4. Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by 'Apostille' (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format).Copy of1. Passport, or2. Person of Indian Origin (PIO) card issued by Government of India, or3. Overseas Citizen of India (OCI) card issued by Government of India, or4. Other national or citizenship Identification Number or Taxpayer Identification Number duly attested by 'Apostille' (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format); or5. Bank account statement in the country of residence, or6. Non-resident External(NRE) bank account statement in India, or7. Certificate of Residence in India or Residential permit issued by the State Police Authorities, or8. Registration certificate issued by the Foreigner's Registration Office showing Indian address, or9. Visa granted & Copy of appointment letter or contract from Indian Company & Certificate (in original) of Indian address issued by the employer.Note: - In case 'Office Address (of India)' is mentioned in application made by foreign citizens, then it is mandatory to provide following documents as proof for office address in addition to any of the above residence proof:I. Copy of appointment letter/contract from Indian Company andII. Certificate (in original) of address in India of applicant issued by authorized signatory of employer on employer's letter head mentioning the PAN of the employer andIII. Copy of PAN card for the PAN mentioned in the employer's certificate.Other than Individuals (Including those having no office of their own in India)Copy of1. Certificate of Registration issued in the country where the applicant is located, duly attested by 'Apostille' (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format), or2. Registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. Copy of1. Certificate of Registration issued in the country where the applicant is located, duly attested by .Apostille. (in respect of the countries which are signatories to the Hague Apostille Convention of 1961) or by the Indian Embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India (in prescribed format), or2. Registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.

It sounds like you are planning to be evicted from your home. You may want to reconsider that decision. Do you understand how damaging an eviction can be to your life? You will find it very hard to find another place that will rent to you after an eviction. To avoid eviction, all you need to do is to move out before one is filed against you. You should receive a notice giving you a period of time to pay or quit (3 to 30 days depending on your area). When that time has passed and you have not paid, the landlord may file court proceedings against you. This will make getting a new place difficult but will also make getting credit in the future hard and expensive as your interest rate will be much higher than if you did not have an eviction. You will have the eviction on your credit report for 7 to 10 years and on your background permanently. Mortgages will be hard or impossible to qualify for as will car loans and credit of all types. You will even have a hard time getting a new job as potential employers will run credit and see your eviction and possibly money owed but not paid - neither of which they want in a new hire. This is bad if you want to move up to a better job but disastrous if you have been fired or laid off from your job. How will you then afford rent, food, transportation? How will you care for your family or yourself? Most folks do not realize the seriousness of an eviction and how it can be easily avoided. Be smart. Do not wait for court proceedings to force you to move, Just move on and get on with your life. You will have to pay the money owed at some point so talk with your landlord about a payment schedule you can live with to prevent a collection account.If you are speaking about the form that can be found here on the CDC website and is included below for your information:Expiration Date 01-31-2021 [FORM] DECLARATION UNDER PENALTY OF PERJURY FOR THE CENTERS FOR DISEASE CONTROL AND PREVENTION’S TEMPORARY HALT IN EVICTIONS TO PREVENT FURTHER SPREAD OF COVID-19I certify under penalty of perjury, pursuant to 28 U.S.C. § 1746, that the foregoing are true and correct:• I have used best efforts to obtain all available government assistance for rent or housing• I either expect to earn no more than $99,000 in annual income for Calendar Year 2020-2021 (or no more than $198,000 if filing a joint tax return), was not required to report any income in 2019 to the U.S. Internal Revenue Service, or received an Economic Impact Payment (stimulus check) pursuant to Section 2201 of the CARES Act;• I am unable to pay my full rent or make a full housing payment due to substantial loss of household income, loss of compensable hours of work or wages, lay-offs, or extraordinary2 out-of-pocket medical expenses;• I am using best efforts to make timely partial payments that are as close to the full payment as the individual’s circumstances may permit, taking into account other nondiscretionary expenses;1 “Available government assistance” means any governmental rental or housing payment benefits available to the individual or any household member.2 An “extraordinary” medical expense is any unreimbursed medical expense likely to exceed 7.5% of one’s adjusted gross income for the year.This declaration is for tenants, lessees, or residents of residential properties who are covered by the CDC’s order temporarily halting residential evictions (not including foreclosures on home mortgages) to prevent the further spread of COVID-19.Under the CDC’s order, you must provide a copy of this declaration to your landlord, owner of the residential property where you live, or other person who has a right to have you evicted or removed from where you live. Each adult listed on the lease, rental agreement, or housing contract should complete this declaration. Unless the CDC order is extended, changed, or ended, the order prevents you from being evicted or removed from where you are living through January 31, 2021.You are still required to pay rent and follow all the other terms of your lease and the rules of the place where you live. You may also still be evicted for reasons other than not paying rent or making a housing payment.This declaration is sworn testimony, meaning that you can be prosecuted, go to jail, or pay a fine if you lie, mislead, or omit important information.• If evicted I would likely become homeless, need to move into a homeless shelter, or need to move into a new residence shared by other people who live in close quarters because I have no other available housing options.• I understand that I must still pay rent or make a housing payment, and comply with other obligations that I may have under my tenancy, lease agreement, or similar contract. I further understand that fees, penalties, or interest for not paying rent or making a housing payment on time as required by my tenancy, lease agreement, or similar contract may still be charged or collected.• I further understand that at the end of this temporary halt on evictions on January 31, 2021, my housing provider may require payment in full for all payments not made prior to and during the temporary halt and failure to pay may make me subject to eviction pursuant to state and local laws.Even if you have provided a declaration to your landlord, the Order does not prevent your landlord from seeking a hearing, if authorized by State or local law and in accordance with State or local court procedure, to challenge the truthfulness of your declaration.I understand that any false or misleading statements or omissions may result in criminal and civil actions for fines, penalties, damages, or imprisonment._______________________________________________ ________________ Signature of Declarant DateThis is my opinion based on many years of property management experience and rental housing ownership. This is not intended to be financial or legal advice. If you need financial or legal advice, please speak with a financial advisor or an attorney.

Undercover secret service Agent characters and able to perform successfully, has to do mainly in his belives that his actions activities us based on morale justifiable reasons to undertake missions in order to protect life of his fellow citizens against evils.Related terms:Charles A. Sennewald, Curtis Baillie, in Effective Security Management (Sixth Edition), 2016ExampleConsider a case in which the Security department contracts for the placement of an undercover agent in a warehouse for the purpose of gathering information on possible internal theft. The undercover agent’s primary employer is a contract service firm. The agent receives a salary from them as well as a regular paycheck, like every other warehouse employee, from the company that owns the warehouse. For a period of time some useful intelligence is obtained, but after a while the undercover agent becomes personally involved with other warehouse employees and the reports become valueless. Even though the agent wishes to remain employed in the warehouse, services can be terminated forthwith without violating the agent’s rights to job security, because the real (and primary) employer is the firm that sent the agent to the warehouse and is still paying the undercover salary (although it may be less than the warehouse salary).If, on the other hand, the Security department hires an applicant directly into the warehouse to serve as an undercover agent, that person would be entitled to some job protection and could not be summarily removed from the job. The use of contractual services has some very definite advantages.ect Behind the Keyboard, 2013Undercover and Informant OperationsUndercover operations in cybercrime investigations obviously will include use of electronic communication. Undercover (UC) agents email, text, and chat with suspects online to communicate. This can be in the form of the UC assuming the identity of a child to investigate child molestation cases or perhaps the UC will assume an identity of a high-tech criminal to investigate a hacker. Either method can require face-to-face interaction between the UC and criminal suspect. This interaction and investigative method will apply similarly to civil investigations.A great example of a successful undercover operation began in 1999 with the Internet Service Provider (ISP), Speakeasy Network, in Seattle, Washington. The Speakeasy Network was hacked from Russian IP addresses. The suspects contacted Speakeasy, identified themselves, and offered to not disclose Speakeasy’s flaws if Speakeasy would pay or hire them. The hackers also claimed to now possess thousands of passwords and credit card numbers from Speakeasy customers. These hackers, Alexey Ivanov and Vasily Gorshkov, continued to hack and extort businesses in this manner.The FBI conducted an intensive undercover operation, in which both Ivanov and Gorhkov agreed to enter the United States to discuss their hacking skills with FBI undercover agents. Through audio and video recorded conversations, keyloggers, sniffers, search warrants, undercover business fronts, and even setting up an undercover computer network for them to hack into, both were convicted on federal felony counts of computer fraud, mail fraud, and conspiracy.All undercover operations carry an inherent risk to personal safety. As an investigative method, it also carries a need for intensive resources and skilled UC operators. The effectiveness of a successful undercover operation cannot be overstated. A benefit to being able to speak openly to a suspect while assuming the role of a criminal or conspirator allows for intelligence to be gathered exponentially faster than physical surveillance. Confessions made to an undercover are just as valid as a confession made to a uniformed officer. Future suspect activities, something not easily obtainable otherwise, can be spoken directly to the UC to which future operations can be planned.Less extreme undercover activities can be conducted requiring no more than a phone call. If a specific time and place has been identified as a source of criminal activity, a simple phone call to the suspect will place the suspect at the location at a given time. The phone call need be no more than false pretenses in which the suspect is identified by voice or name. The phone call may not definitely place the suspect at a keyboard; however, tying the suspect to the location by voice is a strong indication. For criminal activity in progress, such as a victim receiving harassing emails from a previously identified location through an IP address trace, a call can be made while the activity is occurring to identify the suspect by voice.If a suspect email address has been identified, emails can be sent to the suspect with a tracking code that obtains the local IP address of the suspect, and then sends the date and time of the email being accessed along with the IP address of the suspect computer. These tracking codes are invisible to most users and email programs, but pose risk of compromise should the code be identified by the suspect through a warning from anti-virus software.Undercover operations coupled with surveillance may also be necessary in order to obtain evidence not able to be obtained otherwise. If a suspect obscures his IP address through any means, without having physical access to the system used in crimes, close contact with the suspect may be required. This contact could be in the form of befriending the suspect in hopes of having information disclosed to the UC. Even only if the manner of hiding the IP address was disclosed, investigative methods to counter the IP address hiding method could be conducted.Informant operations pose the same risks to safety and compromise of the investigation with the added danger of informants being untrained. Informants havevaried reasons for cooperating with law enforcement and not every reason is trustworthy. In many cases, informants are developed from cases, in which the arrested suspects agree to cooperate in consideration for lesser charges. Such was the case of Hector Xavier Monsegur, in June 2011, when he was arrested by the FBI. Monsegur agreed to work for the FBI as an informant, and in doing so, helped the FBI successfully investigate multiple hackers as conspirators. Although Monsegur did agree to cooperate, he also pleaded guilty to a multitude of computer crime charges.Probably the biggest benefit to using informants in a cybercrime investigation is being able to take advantage of this past history and contacts with other cybercriminals. Their reputations may be known and few, if any associates would suspect their long-time partner-in-crime to be working for law enforcement. Undercover officers enter without a history or known accomplices, unless an informant is used to vouch for the undercover officer.Dario Forte, Andrea de Donno, in Handbook of Digital Forensics and Investigation, 2010Investigations of Mobile SystemsInvestigations used to be carried out exclusively by people. In the pure spirit of investigation, you started from information obtained through an undercover agent followed by operations involving trailing suspects and intercepting ordinary mail. Without the help of technological systems, these investigations tended to last much longer than their more modern counterparts.Today, the initiation of an investigation may involve, in addition to verbal information, an anomalous bank record, an image from a surveillance camera, or of course highly visible crimes such as theft or murder.The first phase of the investigation involves interviewing people who may have relevant information and continues with monitoring the means of communication of suspects or others associated in some way with the case. In addition to the traditional telephone, there are other monitoring points such as electronic mailboxes, places visited by the suspect, Telepass accounts (devices used for automatic highway toll payment), credit card accounts, and other financial operations.Nowadays, investigations are supported by software that is customized to meet different requirements. The investigator enters all the data available on a subject into the interception system and the server performs a thorough analysis, generating a series of connections via the mobile devices involved, the calls made or received, and so on, providing criminal police with a well-defined scheme on which to focus the investigation, and suggesting new hypotheses or avenues that might otherwise be hard to identify. Obviously, thanks to the support of the NSP, the data can be supplemented with historical information or other missing data such as other mobile devices connected to a given BTS on a given date and time. Data can also be provided for public payphones, which are often used to coordinate crimes. Again, thanks to a connection with the NSP, it is possible to obtain a historical record of telephone calls made and the location of the payphone with respect to other mobile devices. The same sort of record may also be obtained for highway travel using Telepass (conventional name for automatic wireless toll payment), including average speed and stops.Having historical data of various kinds relating to an investigation accessible in a database can greatly assist the initial examination of a newly acquired mobile device. By extracting all telephone numbers in the phonebook of a mobile device seized during a search and entering names and numbers into the electronic system, digital investigators perform powerful analysis even in the initial phases of the investigation thanks to cross-referencing capabilities. For instance, investigative tools support advanced entity and relation searches, including the nicknames from phonebooks to locate additional related activities. In addition, some investigative tools enable digital investigators to perform traffic analysis, including georeferenced data and diagram generation as shown in Figure 10.2.Figure 10.2. Cellular telephone tracking software, showing the relative movements of two mobile devices over a given period of time.It is thus very important to have investigation software that can quickly import data online (secure and confidential connection with the MC) or from optical media, and that offers flexibility in subsequent processing.Charles A. Sennewald, Curtis Baillie, in Effective Security Management (Sixth Edition), 2016Coordinate with Security on Major or Important InvestigationsThere are occasions when a criminal case would be impossible to conclude successfully without the cooperative effort of both the private and public sectors. A dramatic example of such a case occurred in Los Angeles. Investigators for a chain of department stores learned that a large number of employees and nonemployees were working together in a concerted effort to remove merchandise from the department store’s warehouse. Most of the participants were identified, videos were taken of some of the theft activity, and an undercover agent was successfully placed in the midst of the group by the Security department to provide a flow of intelligence. The department store then went to the local authorities (in this particular case, the District Attorney’s office) for assistance.In a coordinated effort, the following actions occurred. A small electrical supply and service store was obtained about two miles from the warehouse. It was wired for voice recordings. A panel truck equipped with a 16-mm motion picture camera (before the sophisticated video cameras we have today) was parked behind the store. Two investigators from the District Attorney’s office posed as owners of the store and one manned the camera vehicle. Department store investigators secretly marked the kind of merchandise the undercover agent had indicated would be stolen the next day. Through the undercover agent, word was passed to the thieves that there was a new “fence” in the area (the electrical supply store). The department store provided the money to buy the goods. In a short time, regular trips were made to the back door of the “fence,” and investigators were buying stolen merchandise marked by other investigators the night before. The transactions were visually and audibly recorded by the hidden camera.A grand total of 27 culprits were either indicted and arrested, arrested and referred to juvenile authorities, or, in those cases in which a public offense could not be established, discharged from the company.A case of this complexity and magnitude could not have been resolved so successfully had it not been for the cooperation between private security and law enforcement. Criminal investigations provide frequent opportunities for this effective interaction.In Hiding Behind the Keyboard, 2016The Intended AudienceLaw enforcement officers, criminal investigators, and civil investigators are the intended audience simply because they usually confront covert communications in their positions. In actuality, many of these professionals may not even be aware of the covert communications that are already occurring in their investigations. When you do not know what you do not know, you will almost always miss critical evidence and information.Throughout this book, both these terms “suspects” and “targets” are used for the persons involved in covert communications you wish to investigate. The term target is used not as a political or tactical point other than a “target” being the subject of your investigation. A target can be a terrorist, criminal, or corporate spy for whom you want to uncover covert communications.As a practical matter, every person fitting within this intended audience should be well-versed in technology as it relates to communication. The criminals and terrorists of today exploit every means to communicate covertly and anonymously, and most involve technology. To delay learning the methods being used is to delay effectively investigating your targets.NoteHiding Behind the KeyboardJust because your targets use complex methods of covert communication does not mean you cannot use the same methods! Witnesses, informants, agents, undercover officers, and other persons should use secure communications to protect their identities and the information exchanged.Duration of Relevance for This GuideSimilar to Placing the Suspect Behind the Keyboard, this book has been written as a guide to outlast technology advances. Although technology changes constantly by employing the principles in this guide, you should be able to transfer what becomes old technology to the latest technology. It is mastering concepts and principles that are most important in becoming a great investigator.As for the technical information in the book, similar to other technologies, what is possible today may not be possible tomorrow and conversely, what is impossible today may be possible in the future. Simply some things get harder, and other things get easier. Either way, you are reading a book with tools to deal with both situations.Read full chapterView PDFChristopher Burgess, Richard Power, in Secrets Stolen, Fortunes Lost, 2008IntroductionAs the Haephrati case discussed in Chapter 1 illustrates, the theft of trade secrets and other intellectual property has expanded beyond classic industrial age espionage (largely focused on the turning of insiders) to include information age espionage (e.g., hacking into networks or using targeted malware). And it is also true, as has been previously noted, that the severity of the insider threat is often disproportionately emphasized in relation to the severity of the outsider threat.Nevertheless, much illegal activity, particularly in the arenas of economic espionage and trade secret theft, is still predicated on, or instigated by, insiders of one kind or another. Furthermore, this is true regardless of whether the criminal behavior is cyber-based or grounded in the physical world.Four stories from the United States, Korea, and Canada (all of which broke within a period of several weeks in 2006) underscore both the threat from inside, and its diverse manifestations:“The U.S. attorney in Detroit … announced charges of stealing trade secrets against three former employees of an auto supplier, saying economic espionage stabs at the heart of the Michigan economy and is a growing priority among his federal prosecutors. The former employees of Metaldyne Corp., arraigned in U.S. District Court after a 64-count grand jury indictment was unsealed, are accused of stealing the Plymouth, Mich., company’s trade secrets and sharing them with Chinese competitors. They each face up to 20 years in prison and fines of up to $250,000 if convicted. Metaldyne, which has 45 plants in 14 countries, makes a wide range of auto parts for engines, drive trains and chassis systems. The company has annual sales of $2 billion and about 6,500 employees.” (Trade-secret theft charged in Detroit, Baltimore Sun, 7-6-06)“US authorities last night charged three people with a cloak-and-dagger scheme to sell secrets from Coca-Cola to soft drink archrival PepsiCo, which helped in the investigation …. The offer of ‘confidential’ information from Coca-Cola sparked an FBI investigation with an undercover agent offering $US1.5 million dollars in cash. The investigation was launched after PepsiCo turned over to its cola rival a letter in May from a person identifying himself as ‘Dirk,’ who claimed to be employed at a high level with Coca-Cola and offered ‘very detailed and confidential information,’ a US Justice Department statement said. According to authorities, an FBIundercover agent met on June 16 with Dimson, who was posing as ‘Dirk’ at Hartsfield-Jackson International Airport in Atlanta. Dimson gave the agent ‘a brown Armani Exchange bag containing one manila envelope with documents marked ‘highly confidential’ and one glass bottle with a white label containing a liquid product sample,’ the statement said.” (FBI lays charges on Coke secrets, The Australian, 7-6-06)“About a half of Korea’s top technology firms have suffered from leaks in industrial know-how one way or another over the past three years, although the companies have increased preventive measures, a report showed. According to the report released the Korea Industrial Technology Association on Monday, 11 of 20 Korean firms that had invested the most in research & development have suffered financial damage due to technology leaks in the past three years. When taking into account smaller firms, 20.9 percent out of 459 firms said that they suffered from industrial espionage cases during the period. The rate is 6.4 percentage points higher than three years ago, meaning that firms have become more vulnerable to technology theft …. As Roh pointed out, about 65 percent of the reported cases were found to involve employees from former companies. Only 18 percent and 16 percent of the cases involved current employees and subcontractors of the firms, respectively… The survey was done on 459 firms with in-house R&D departments.” (Cho Jin-seo, Half of Top Tech Firms Suffer Leaks, Korea Times, 6-19-06)“Intelligence files reportedly suggest that an estimated 1,000 Chinese agents and informants operate in Canada. Many of them are visiting students, scientists and business people, told to steal cutting-edge technology. An example being touted as copied technology is China’s Redberry—an imitation of the Blackberry portable e-mail device, created by Waterloo, Ont.-based Research in Motion Ltd …. Juneau-Katsuya said the former Liberal government knew of the espionage, but were too afraid to act. ‘We didn’t want to piss off or annoy the Chinese,’ said Juneau-Katsuya, who headed the agency’s Asian desk. ‘(They’re) too much of an important market.’ However, he argued that industrial espionage affects Canada’s employment levels. ‘For every $1 million that we lose in intellectual property or business, we lose about 1,000 jobs in Canada,’ he said.” (Robert Fife, Government “concerned” about Chinese espionage, Catch Up On Full Episodes For Free News, 4-14-06)Without a robust, twenty-first century Personnel Security program, it won’t matter how much or how well you invest in Information Security, or how fool-proof and high-tech your Physical Security has become, because the perpetrators that will take advantage of your weak or nonexisting Personnel Security program will already be inside both your physical and cyber perimeters.In this chapter, we will highlight some of the most important aspects of what should be in your enterprise’s Personnel Security program, including an overall checklist of the top 20 controls mapped to ISO, and guidelines for background checks (Figure 10.1 illustrates the “hit ratio”—the information discrepancies uncovered during background screening), data, termination procedures, and a travel security program.Figure 10.1. Background Checks Reveal Vital Insights That Offer a Subtle Return on Investment—They Mitigate Risk and Limit LossesView chapterPurchase bookMarius-Christian Frunza, in Introduction to the Theories and Varieties of Modern Crime in Financial Markets, 20163.1 Focus on DerivativesThe role of derivatives is less studied and less well known in the money-laundering process. A basic laundering mechanism is the execution through a brokerage house of a long and short position on the same asset (buying and selling the same future contract or buying a call option and a put option or buying and selling a vanilla swap). The broker will pay the client for the position ending up in the money with clean money and will cancel in his records the out of the money transaction to avoid any audit trail. Technically only the transaction fee and the broker’s margin are costs for the client dealing with illegal funds, but in this way they manage to obtain proof of origin for the funds.Bank of Credit and Commerce International— The First Money LaunderingBackgroundFounded in 1972 by the Pakistani banker Agha Hasan Abedi, and having Bank of America as the main shareholder, BCCI became at one time the biggest private bank in the world. Incorporated in Luxembourg BCCI operated from London and Karachi. From the 1980s the bank became a main platform for global money laundering and was under scrutiny from many regulators and law enforcers.Derivatives and money launderingA well-known example is that of the Bank of Credit and Commerce Internationala and its derivatives arm Capcom led by Syed Ziauddin Ali Akbar, who explained the above scheme to undercover Agent Robert Mazur from US customs in 1988. Agent Mazur testified how Akbar used pairs of long short trades that was called “mirror image” trading to launder huge sums of money. Mirror image trading involved two accounts controlled by the same person and the bank was buying contracts for one account while selling an equal number from another account. Since both accounts are controlled by the same individual any profit or loss is effectively netted. One main advantage of this strategy is that being a zero-sum game it can pass under the radar of auditors among many millions of dollars worth of legitimate transactions, thereby making it untraceable.bTriviaUntil its fall in 1991, the BCCI served many dictators and criminal groups including the ex-Iraqi president Saddam Hussein and the Medelin Cartels. The CIA also held accounts with the bank to fund the Afghan resistance against the Soviet army, the forerunner of modern Talibans.The mirror trading scheme was also favored by a regulation concerning bunched orders of derivatives, which are orders entered by an account manager that are executed as a block and allocated after execution to customers so the trades may be cleared and for post trade allocation. The Commodity Futures Trading Commission (CFTC) regulation 1.35(a1) allowed a derivatives broker to not identify his client’s trade allocations during a trading session. The broker could do this in the post trade without specific rules. This specific regulation allowed all types of misconduct in the derivative world including money laundering.The regulation in the United States changed in 2012 when the CFTC imposed new rules on time limits for bunched orders, requiring that bunched orders be allocated as soon as practicable after execution, but also providing absolute deadlines by which allocation must occur. For trades that are cleared, allocation must occur sufficiently before the end of the day the order is executed to identify the ultimate customer for each trade. Account managers are forbidden from giving any account or group of accounts consistently favorable or unfavorable treatment relative to other accounts, in order to reduce the risk of mirror trades.If the cleared derivatives market requires strict monitoring of its participants, the OTC derivatives market offers more maneuver for launderers.3.1.1 OTC DerivativesOTC derivatives are bilateral agreements between two counterparties, that are not traded or executed on an exchange. In some cases, OTC deals can be registered via an exchange without the margin mechanism. Compared to the listed derivatives which are standardized, the OTC products are tailored depending on the needs of the two counterparties. The warning signals in these type of transactions are in the following situations:•The features of the OTC derivative are very different from the cleared versions. A swap with a premium at initiation is generally not a sign of confidence. The Goldman’s Sachs swap offer to the Greek treasury is one example of a derivative used as for malpractice. But in reality this type of instrument can hide other fund exchanges in a laundering scheme.•There is no economic basis for explaining that derivative. As an example a small retail enterprise based in Wales with all costs and revenues indexed in GBP, enter in an OTC Forex forward on YEN/CAD. In these cases, the OTC derivative can justify a one-time payment or flow. Not being marked to market regularly the settlement can occur whenever a fund needs to be transferred.•The valuation of the derivative is sophisticated and uses models which are based on traders’ opinions (Level 3 assets). An example can be a Swiss trading company entering in an OTC accumulator option2 on chrome prices with a Russian metal exporter. As the chrome market is illiquid with not many derivatives listed, the pricing of such a product is almost impossible. This ambiguity can be used to justify a fund transfer between the two firms, part of a laundering scam.Figure 1 shows a simple example of money laundering using OTC derivatives. A criminal group owning a company seeded with illegal funds makes an investment with a specialized firm. This firm does not need to be a financial company, and could easily be a trading house or an importer exporter. The investment firms purchase in OTC exotic derivative products from offshore firms. Sporadic settlements based on “mark to model” (“mark to mob”) justify a fund transfer to the offshore firm. The offshore firm has the same OTC derivative back to back with another counterparty controlled by the crime group, but with a clean record. The same “mark to mob” valuation justifies the transfer of funds to the counterparty resulting in clean funds. The very same scheme is used currently by firms to reduce their tax bills in countries with high taxation rates.Welcomehttps://www.sciencedirect.com/user/login?returnURL=https%3A%2F%2Fwww.sciencedirect.com%2Ftopics%2Fcomputer-science%2Fundercover-agentFigure 1. Money-laundering OTC derivatives: Placement: A criminal group owning a company seeded with illegal funds makes an investment with a specialized firm. This firm does not need to be a financial company, and could easily be a trading house or an importer exporter. The investment firms purchase OTC exotic derivative products from offshore firms.Layering: Sporadic settlements based on “mark to model” (“mark to mob”) justify a fund transfer to the offshore firm. The offshore firm has the same OTC derivative back to back with another counterparty controlled by the crime group, but with a clean record.Insertion: The same “mark to mob” valuation justifies the transfer of funds to the counterparty resulting in clean funds.View chapterPurchase bookPolice, Sociology ofPolice as a formal institution of social control, organized within the framework of the nation state, emerged during the course of the eighteenth and …https://www.sciencedirect.com/science/article/pii/B0080430767020040H.-J. Albrecht, D. Nogala, in International Encyclopedia of the Social & Behavioral Sciences, 20012 Determining the SubjectAt first glance and seen from the surface it seems rather trivial to determine who and what constitutes ‘the police.’ One would expect that the police as a public institution is represented by (sworn) officers, i.e., representatives of the state and its government, who are (often) specially trained professionals and are invested with certain powers (like the authority to search or arrest a person). Usually this ‘apparent’ kind of police will appear in public as officers on the beat, a crew in a patrol car, behind a desk in a police station, or as plain-clothes detectives, doing investigations in the field. This is the common and popular image (in the Western world) of what police actually are, transmitted by the media and supported by occasional ordinary encounters. From time to time this picture is widened by the appearance of riot police in full gear, underlining the state's authorization and capability of using legitimately physical force against disobedient citizens or rioting crowds.When one looks again at who and what constitutes police, the semblance becomes more complicated: on the level of involved actors it becomes apparent that a good portion of the workforce employed by police consists of civilian staff, like secretaries or the clerks in the forensic laboratories; some sworn officers, such as staff who are responsible for conducting statistical analysis of criminal incidents or running a computer program for matching data, are rarely out in the field, while certain field officers, like undercover agents or specialists in charge of surveillance of telecommunication, often do not act openly as police. Furthermore there are other state agents who, having similar powers of investigation or intervention, perform certain functions of policing, but are not seen or labeled as ‘police.’ One might think here of custom officers, secret agents, public health inspectors, or prison guards. Still others appear in a policelike guise but are clearly not officers (at least lacking their full powers): city wardens, commercial guards and patrols, hired investigators, vigilante organizations like the ‘Guardian Angels,’ bodyguards, stewards in a football stadium, or bouncers.As professionals trained to use force legitimately in the name of the state's power, police share this somewhat exclusive right with the military and other law enforcement officials (prison, customs). But on the level of routine work processes, this distinguishing feature is a rather rare event compared to the overall picture of police duties. Instead, research has shown that a considerable part of the modern police workload is not at all focused on crime control and investigation of criminal cases, but consists of responding to general emergency calls, mediating conflicts, regulating motor vehicle traffic, and communication with other institutions or agencies like social services, insurance companies, etc.Although it might be clear from a commonsense point of view, what ‘police’ actually are—basically that formal institution which is vested with the powers and resources to respond to criminal acts or public order disturbances and calls itself ‘police’—the subject in question gets more diverse, the more we see it from a perspective of a peculiar organized social activity rather than as a matter of institutionalism. Thus a true ‘sociology of policing’ would cover a wider area and embrace more organizations than the initial ‘police studies.’But even from an institutional approach one has to speak of ‘the police’ either from a very abstract level or from a single case point of view only. Besides the common similarities in terms of historical developments, organizational models, practical strategies and tactics, and legal accountabilities, every country's police system has its own particularities and unique arrangement of forces.It should not be overlooked that police as a subject of sociological interest is linked in many ways with other social systems, all of them carrying their own, often overlapping, bodies of literature: as an instrument of executive governance ‘the police’ can be seen as a segment of the sociology of the state. Its quality of being an important part of the criminal justice system and its more or less explicit legal bindings does make it a component of the sociology of law. Last but not least, on the level of empirical studies there are clear ties to the field of organizational sociology.View chapterPurchase bookCopyright © 2021 Elsevier B.V. or its licensors or contributors. ScienceDirect ® is a registered trademark of Elsevier B.V.