Informant Procedure requires submission of prescribed information to investigation authorities for potential reward and may lead to prosecution for falsehood. Procedure requires a person reporting substantial tax evasion to contact the designated investigation officer and, if the jurisdictional officer deems the ... Summary
Informant Procedure requires submission of prescribed information to investigation authorities for potential reward and may lead to prosecution for falsehood.
Procedure requires a person reporting substantial tax evasion to contact the designated investigation officer and, if the jurisdictional officer deems the information prima facie actionable, to submit details in the prescribed Annexure A; a unique Informant Code is allotted for identification. Group informants must sign jointly and rewards are split equally unless stated otherwise. Informants must assist investigators as required, foreign informants have a specified central contact route, and providing false information is an offence liable to prosecution.
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