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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>Reward for informants capped as percentage of additional taxes realised, subject to an overall monetary ceiling after assessments final.</h1> 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.

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