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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>Reporting undisclosed foreign income enables submission of information for investigation under the informants reward framework.</h1> A foreign person with information on undisclosed foreign income or assets of a person liable to Indian tax may submit that information to the Member (Investigation), CBDT in person, by post, or by email, and should send a copy to the secondary intake email to initiate further action under the Informants Reward Scheme, 2018.

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