The officials are investigating Modi's link to an aircraft purchase, used during IPL games for his private travel. However, the former IPL boss has not shown any cooperation in the investigation and now some of his close friends are being questioned.
Modi's secretary Deepa Palekar has been questioned by I-T officials in Mumbai about a payment of nearly Rs 80 crore reportedly made in the purchase of the plane.
Modi is reportedly being investigated after I-T officials found a link to the Rs 425 crore facilitation fee paid to WSG by Multi Screen Media (MSM) for media rights of IPL matches.
Modi was also suspended from the IPL commissioner's post pending a BCCI investigation into allegations of financial irregularities and rigging bids.