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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 entitlement for tax evasion informers preserves confidentiality and caps percentage of collected tax as reward.</h1> Guidelines allow rewards for information leading to detection of undisclosed income or seizures that result in additional direct tax collection: the Competent Authority may grant up to ten percent of extra income-tax and wealth-tax realized attributable to the informant's information, subject to a group-level ceiling of fifteen lakh rupees. For indirect taxes, CBEC issued fresh reward guidelines encouraging information from government servants and informers. Informer identity is kept strictly confidential.

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