What is the quantum of interim reward for information of undisclosed income/assets liable under the Income Tax Act, 1961?

Interim reward for informants: percentage of additional taxes recovered with higher ceiling when large cash seizures occur.

Interim reward under the Income Tax Informants Reward Scheme is 1% of the additional taxes realisable directly attributable to the informant's information, payable when the competent authority is satisfied recovery is likely, and calculated per information given in a single Annexure A form. The ordinary interim ceiling is Rs. 10 lakhs per Annexure A; if specific information leads to seizure of cash exceeding Rs. 1 crore under Section 132, the ceiling for interim reward is Rs. 15 lakhs while the rate remains 1%.