Informant Reward Scheme: confidential ex-gratia payments for specific information that leads to detection and recovery of undisclosed tax liabilities. The Income Tax Informants Reward Scheme, 2018 prescribes confidential, ex-gratia rewards for persons who submit specific information in a prescribed form that leads to detection of substantial tax evasion under the Income-tax Act, 1961 and the Black Money Act, 2015; rewards are payable in interim and final stages based on additional taxes directly attributable to the information, subject to prescribed percentage rates, ceilings, committee-based sanctioning, eligibility criteria, disqualification scenarios, confidentiality safeguards, and procedural timelines.