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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Informant definition requires a written Annexure A disclosure and allotment of an Informant Code by the prescribed authority.</h1> An individual attains informant status only by furnishing specific information of substantial tax evasion in a written statement in Annexure - A to the scheme and by being allotted an Informant Code by the prescribed authority; neither oral reports nor uncertified submissions qualify.

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