Informant status requires prescribed written disclosure and official code allocation to qualify for rewards under the informants scheme.

Only a person who furnishes specific information of substantial tax evasion in the prescribed written form and who is allotted an Informant Code by the prescribed authority qualifies as an informant for reward purposes; information furnished by other means, including letter, e mail, messaging apps, phone, social media or media publication, is excluded from reward entitlement.

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