Samuels has played 23 Tests and 83 one-day internationals |
Spokesman Tony Deyal told BBC World Service Sport: "Whatever we do will be fair, honest and transparent.
And he continued: "Whatever action we have to take consistent with the law, we will take it."
Indian police claim to have tapes of a conversation involving Samuels before a recent one-dayer in Nagpur.
And the Board of Control for Cricket in India has passed the police report on to the International Cricket Council.
Samuels has denied any wrongdoing but the West Indies Board has yet to speak to him or decide precisely what form any investigation on their part will take.
Deyal, the WICB's corporate service manager, said: "We're not going to act on rumour or gossip because we are dealing with the career of a young cricketer of talent and promise and we have to look after him.
"We will have an investigation and take whatever action is appropriate and consistent with the ICC [International Cricket Council] regulations and our own reputation for probity.
"We had world champion sides for many years and we have always done whatever had to be done in terms of protecting the game and protecting the players."
He added: "Anything that we are going to do will have three major parts to it - one, what is the complaint and what proof is there; two, there must be an investigation internally, most likely headed by the cricket committee; and thirdly, we will involve the [West Indies] Players Association because Mr Samuels is a member and we are duty bound to involve all parties."
The matter is an unwelcome distraction for the Board just one month before the Caribbean hosts the World Cup for the first time.
But team captain Brian Lara has offered his backing for Samuels, who is certain to be a member of the West Indies squad after impressive recent performances.
"Ultimately, I would like to speak to Marlon Samuels to let him know that he has the full support of myself and the other players.
"He needs to stay focused on the things he can control. We have a World Cup to win," Lara told reporters at the launch of his new cricket computer game.
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