The Central Bureau of Investigation (CBI) has registered an FIR in the Rs 590-crore IDFC First and AU Small Finance Bank scam.The CBI FIR was registered on April 8 against “unknown” as per the original FIR, registered by the State Vigilance and Anti-Corruption Bureau (SV&ACB) on February 23.The CBI FIR mentioned offences under the Prevention of Corruption Act, and cheating, forgery, criminal conspiracy, fraudulent or dishonest use of a forged document and criminal breach of trust under the BNS.On March 25, in exercise of the powers conferred under Section 6 of the Delhi Special Police Establishment Act, 1946, the Haryana Government accorded its consent to the extension of powers and jurisdiction of the members of Delhi Special Police Establishment (Central Bureau of Investigation) to the whole of the state “for the purpose of investigation into the case involving serious allegations of misappropriation of government funds and a large-scale, organised, and multi-layered fraud”.Related News: Haryana suspends 2 IAS officers in Rs 590 crore IDFC First-AU Small Finance Bank scamAs per the letter sent from Haryana Government to Secretary, Ministry of Personnel, “the case pertains to fraudulent banking operations and fictitious transactions allegedly undertaken in a systematic manner to siphon off Government funds into the accounts of shell entities, including Swastik Desh Project, SRR Planning Gurus Pvt Ltd, Cap Co Fintech Services, RS Traders, and other associated firms/individuals, resulting in a substantial loss to the public exchequer, estimated to exceed Rs 550 crore.”For recommending the CBI probe, Haryana Government reasoned that “considering the magnitude, complexity, and gravity of the case, including its inter-state ramifications, the possibility of transnational diversion of proceeds of crime, involvement of multiple entities, including public servants and banking officials, and the significant impact on public finances and institutional integrity, the state government is of the considered view that the investigation requires to be entrusted to a specialised central agency to ensure a comprehensive, impartial, and credible probe.”The Ministry of Personnel accorded its approval for CBI to investigate the case on April 8.In the scam, 12 bank accounts across the eight Haryana departments were affected: 10 at IDFC First Bank and 2 at AU Small Finance Bank.In the SV&ACB probe so far, 15 persons have been arrested in the case, including bank officials and four government officials.More than 25 electronic devices, including mobile phones and laptops, have been seized and sent to Cyber Forensic Laboratory for examination. The agency has also seized six luxury vehicles, including three Toyota Fortuners, two Innovas, and one Mercedes, which are suspected of having been purchased with illicit proceeds.Over 100 bank accounts suspected of being linked to the fraudulent transactions came under the agency’s scanner. Additionally, 10 properties have been identified as reasonably suspected of having been purchased with the proceeds of crime.The probe has uncovered that the accused allegedly manipulated banking records by preparing fake debit memos or transferring funds without any valid debit memo or cheque authorisation.Investigators have further found that forged bank statements were allegedly prepared to facilitate the transfer of funds to multiple accounts directly or indirectly linked to the accused and their relatives.Some of the fictitious companies identified during the probe that allegedly received over Rs 250 crore include Cap Co Fintech Services, SRR Planning Gurus Pvt Ltd, and Swastik Desh Project.According to SV&ACB’s submission before the court, the former regional head of AU Small Finance Bank allegedly received Rs 10 crore in connivance with other accused.