Authority to grant rewards clarifies committee composition and sanctioning procedure for informant reward payments. The scheme designates separate Committees for interim and final rewards, requiring the investigating joint director to act as Secretary and the principal investigating officer to issue formal sanction orders. The final-reward Committee includes a charge-level tax officer selected by the charge contributing the largest assessed additional tax, while inputs from other charges must be considered; consultation with senior investigation authority is permitted if Committee composition is unclear.
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Provisions expressly mentioned in the judgment/order text.
Authority to grant rewards clarifies committee composition and sanctioning procedure for informant reward payments.
The scheme designates separate Committees for interim and final rewards, requiring the investigating joint director to act as Secretary and the principal investigating officer to issue formal sanction orders. The final-reward Committee includes a charge-level tax officer selected by the charge contributing the largest assessed additional tax, while inputs from other charges must be considered; consultation with senior investigation authority is permitted if Committee composition is unclear.
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