Informer reward scheme for VAT evasion provides cash incentives when specific information produces realized additional tax revenue. Departmental Informer Reward Scheme offers discretionary, ex-gratia cash incentives to persons who furnish specific information that leads to search, seizure and actual realization of additional VAT revenue. Eligibility requires a written statement and undertaking before a designated VAT authority; government servants acting in official capacity are ineligible. Rewards are linked to realized additional tax demand and paid in staged installments, with final payment contingent on uncontested deposit. A Reward Evaluation Committee decides eligibility and quantum, and may cancel or recover rewards obtained by misrepresentation or collusion.