Informant reward scheme covers information that leads to detection of substantial tax evasion under tax laws. The scheme regulates rewards payable to informants who provide information to a JDIT (Inv.) on or after the scheme's issue date that leads to detection of substantial tax evasion under the Income Tax Act, 1961 or the Black Money Act, 2015, and excludes information relating to recovery of irrecoverable taxes which are governed by separate guidelines.