Informant reward taxability: absence of exemption under Income Tax Act renders rewards under Benami scheme taxable. The reward payable to an informant under the Benami Transactions Informants Reward Scheme, 2018 has not been notified as exempt under Section 10(17A)(ii) of the Income Tax Act, 1961; therefore the reward is to be treated as taxable income and subject to the Act's assessment and deduction provisions.