The Enforcement Directorate (ED) has issued fresh summons to all high net-worth individuals (HNI) whose names had appeared in the so-called Panama Papers , the 2015 database leak at offshore law firm Mossack Fonseca According to people aware of the developments, the ED issued about 400 such summons, seeking explanations for overseas investments made since 2004. This comes at a time when the agency is investigating another leak-—Paradise Papers.The ED has sought explanation on investment vehicles registered outside India and whether HNIs had followed domestic regulations. Some of the high-profile individuals, including Bollywood personalities, received similar summons a few months ago.Industry trackers say that the ED summons come months after the income tax department had questioned the HNIs on the same issue. “The tax department issued notices and information were filed by many who had made investments after complying with law and disclosures in tax returns. The scope of Inquiry by ED is wider as it covers FEMA (Foreign Exchange Management Act) and money laundering among other things. I hope the authorities will differentiate between the complying entities and tax evaders,” said Dilip Lakhani, a tax expert.People close to the development say that it was beyond the income tax department’s purview to check the authenticity of some of the documents submitted by those whose names have appeared in the Panama Papers.“The ED is investigating all the individuals whose names have appeared. In cases where satisfactory explanation is not received, further steps would be taken,” said a person close to the development.According to some of the people associated with HNIs whose names have appeared in the Panama Papers, this route was only used for tax planning. “Many Indians legally set up an investment company in Singapore and then used it for investments in the US and the UK. This was for tax planning purpose in these countries and did not break domestic laws,” said a person aware of the ED’s notices.The summons had been issued under Section 131of the Income Tax Act and Section 37 of FEMA. Both sections speak about questioning and inspecting an individual.ET had on November 28 reported that tax advisers of those whose names have appeared in Paradise Papers could also come under tax net.