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    <title>Order u/s.10(17B) of the Income Tax Act.</title>
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    <description>Reward payments to officers for the Voluntary Disclosure Scheme, 1975 are taxable because no order under section 10(17B) was issued and exemption under section 10(3) did not apply; administrators must include the reward in taxable income, apply the Compulsory Deposit Scheme where liable, initiate reassessment if payment escaped assessment, and pursue appeals or references if appellate decisions are adverse.</description>
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      <description>Reward payments to officers for the Voluntary Disclosure Scheme, 1975 are taxable because no order under section 10(17B) was issued and exemption under section 10(3) did not apply; administrators must include the reward in taxable income, apply the Compulsory Deposit Scheme where liable, initiate reassessment if payment escaped assessment, and pursue appeals or references if appellate decisions are adverse.</description>
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