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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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TaxTMI 
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