Indian Income Tax
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First Information Report (FIR)

F.I.R. is the abbreviated form of First Information Report. It is the information recorded by the police officer on duty, given either by the aggrieved person or any other person about the commission of an alleged offence. On the basis of the F.I.R. the police commences its investigation.

Who Can File An F.I.R.?

Any person can file an F.I.R. He need not be the aggrieved person. It may be merely hearsay and need not be by the person who has had firsthand knowledge of the facts.

Where To File An F.I.R.?

An F.I.R. can be filed in the police station of the concerned area in whose jurisdiction the offence has occurred. It must be made to the officer-in-charge of the police station and if he is not available the Assistant Sub Inspector is competent to enter upon the investigation

How To File An F.I.R.?

When a wrong has been committed and the aggrieved person or any other person wants to file a F.I.R. it shall be filed in the following manner.

  1. Go to the police station and meet the officer-in-charge.
  2. Step by step in an orderly sequence narrate to the officer every information relating to the commission of the offence.
  3. The officer shall reduce the information given in writing.
  4. The information given shall be signed by the person giving it.
  5. The information given shall be entered in a book to be kept by the officer.

Copy Of The Information As Recorded Shall Be Given Free Of Cost To The Informant.

Where An Officer-In-Charge Refuses To Record The Information?

If the officer in charge refuses to record the information, the information may be sent in writing and by post, to the Superintendent of Police concerned who, if satisfied that such information discloses the commission of a cognizable offence, shall either investigate the case himself or direct an investigation to be made by any police officer subordinate to him.

Investigation

Once the F.I.R. has been registered the investigation in the case shall begin.

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