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        Direct Taxes

        Para 11 - Authority competent to grant interim and final reward

        Benami Transactions Informants Reward Scheme, 2018

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        Authority to grant rewards: committee composition defines who may award interim and final informant rewards under the scheme. The authority competent to grant any reward under the Benami Transactions Informants Reward Scheme, 2018 is a committee that considers interim and final rewards. The committee consists of the DGIT (Inv.) and the PDIT (Inv.)/DIT (Inv.) holding jurisdiction over the concerned JCIT/Addl. CIT (BP) who received the information, plus a Principal Commissioner of Income Tax nominated by the Principal Chief Commissioner of Income Tax (CCA) of the area where the provisional attachment or confiscation order was passed. The concerned JCIT/Addl. CIT (BP) serves as Secretary.
                          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.

                                Authority to grant rewards: committee composition defines who may award interim and final informant rewards under the scheme.

                                The authority competent to grant any reward under the Benami Transactions Informants Reward Scheme, 2018 is a committee that considers interim and final rewards. The committee consists of the DGIT (Inv.) and the PDIT (Inv.)/DIT (Inv.) holding jurisdiction over the concerned JCIT/Addl. CIT (BP) who received the information, plus a Principal Commissioner of Income Tax nominated by the Principal Chief Commissioner of Income Tax (CCA) of the area where the provisional attachment or confiscation order was passed. The concerned JCIT/Addl. CIT (BP) serves as Secretary.


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