Competent authority for informant rewards: committee-based interim and final grants with formal sanction by the principal director. Competent authority for informant rewards is exercised through committees: an interim three member committee (Investigation Directorate head, principal director of investigation, joint director of investigation) with the joint director as secretary and the principal director issuing the formal sanction; and a final four member committee (Investigation Directorate head, principal director, PCIT whose charge contributes most to additional assessed tax, and joint director) with the joint director as secretary and the principal director issuing the formal sanction. Inputs from all affected PCITs must be considered; composition disputes may be referred to the senior investigation member for consultation.