Reward for informants capped as percentage of additional taxes realised, subject to an overall monetary ceiling after assessments final. The final reward to an informant for information on undisclosed foreign income/assets is up to 10% of the additional taxes levied and realised that are directly attributable to the information, subject to an overall ceiling of Rs. 5 crores, and payable only after the assessment becomes final on issues relevant to reward determination, including appeals, revision or rectification proceedings.