The report, which was finalised at 1 a.m today, was sent to Delhi by 6.30 a.m and it will be submitted immediately, said a senior official from the Department.
Mail sent to Nokia for comment, yet to be responded.
The report stated that two major issues -- Tax was not deducted and company violated transfer pricing guidelines.
TDS evasion is around Rs 3,000 crore and transfer pricing violation also reported, said the official, who want to be identified.
The Department would collect Rs 3,000 crore on account of TDS violation by February end or March first week.
Nokia has Misrepresented accounts, he added.