Benami Transactions Informants Reward Scheme, 2018 - F. No. 299/31/2017-Dir (Inv. III)/22 - Income Tax

Benami informant reward: Confidential informants may receive discretionary ex gratia payments after attachment and confiscation.

Scheme sets a confidential informant reward process for specific, verifiable information about benami property furnished in Annexure A with an Informant Code; informants must assist investigations, and interim reward is linked to provisional attachment while final reward requires confiscation becoming final. A competent multi member committee grants rewards considering quality of information, assistance and risks; rewards are discretionary ex gratia, subject to ceilings, offset rules and exclusions including government servants and information not properly furnished.