Top IT companies like Tata Consultancy Services, HCL Infosystems Ltd and some distributors of Microsoft are under the DRI scanner for alleged duty evasion to the tune of more than Rs 100 crore.

Sources in the Directorate of Revenue Intelligence (DRI) said that the firms are under probe for allegedly importing software from Microsoft Singapore Pte. Ltd (part of the Microsoft group) between 2005-2007 without declaring the complete value of the imports, thereby ‘evading duty’ for which notices would be issued soon.

Top sources in the agency said that the ‘evasion’ amounted to import of CDs and DVDs during the period for which they had allegedly not declared the licence fee as stipulated by the country's laws.

"As per our law, the license fees are also liable for duty which has to be added to the import cost but during our checks we found that certain companies had not done so," a senior DRI official, who didn't wish to be identified said.

Sources said that the agency had started its investigations in middle of June and had even arrested Sunil Dalal, Managing Director of Softcell Technologies, a Mumbai-based software company and also a distributor of Microsoft in India as part of its investigations.

A few officials of Microsoft Corporation (India) Pvt Ltd among others were reportedly questioned by the agency, sources said.

When contacted, a spokesperson for Microsoft said that the company does no have "any comments to give" about the ongoing investigations.