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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>Substantial tax evasion defined by Directorate thresholds for undisclosed income, guiding informant reward eligibility.</h1> Substantial tax evasion is defined for the informants reward scheme as evasion of taxes of not less than specified undisclosed-income thresholds detected by Investigation Directorates, and where related cases span multiple Directorates the threshold is applied to the aggregate undisclosed income detected by those Directorates.

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