Reward for reporting tax evasion: discretionary ex gratia payment subject to verification and criminal liability for false information.

Form under the Income Tax Informants Reward Scheme, 2018 requires informant identification, details of persons reported, specific particulars of alleged substantial tax evasion (nature, source, extent, undisclosed assets, modus operandi, affected financial years), supporting documents, source of information and relationship to parties, risks and expenses undertaken, bank details and payment mode, and share allocation for multiple informants. The declaration states the reward is an ex-gratia discretionary payment, does not guarantee correspondence or entitlement, requires nominee details for posthumous payment, and warns of criminal liability for furnishing false information.

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