Informant rewards clarify additional taxes realizable and procedural limits for admissible information and reward committees.

Defines operative terms for the Informants Rewards Scheme: Additional taxes are income-tax and surcharge directly attributable to informant information, excluding interest, cess, penalty and other levies. Additional taxes realizable is the tax payable on income directly attributable to the information as determined in appraisal, survey or final investigation reports, over and above disclosed return income. "Information" means material provided in person, by email or letter (excluding social media, SMS, phone or public postings) and instalment disclosures require separate submission for reward computation.

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