Income tax informant reward scheme offers rewards for specific information leading to detection of tax evasion in India and abroad. The Income Tax Informants Reward Scheme, 2018 authorises payment of monetary rewards to persons who qualify as informants by providing specific information about evasion of income tax in respect of income and assets in India and abroad; the Scheme took effect from 23-04-2018 and aims to incentivise reporting that leads to detection of undisclosed income and cross-border assets.