Discretion to ignore informant information where antecedents, information quality or conduct warrant non-cognizance by tax authorities. Discretion to decline cognizance of informant submissions exists where the informant's antecedents, the nature of the information and the informant's ... Summary
Discretion to ignore informant information where antecedents, information quality or conduct warrant non-cognizance by tax authorities.
Discretion to decline cognizance of informant submissions exists where the informant's antecedents, the nature of the information and the informant's conduct justify ignoring the information; the JCIT/Addl. CIT (BP) may ignore such information but must record detailed reasons for doing so under the Benami Transactions Informants Reward Scheme, 2018.
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