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<h1>Informant rewards under Benami Transactions Scheme, 2018, are taxable and not exempt under Section 10(17A)(ii) of Income-Tax Act.</h1> The reward received by an informant under the Benami Transactions Informants Reward Scheme, 2018, is not tax-free. It has not been exempted under Section 10(17A)(ii) of the Income-Tax Act, 1961, and thus remains subject to taxation.