https://www.taxtmi.com/circulars?id=53869 Guidelines create a discretionary ex-gratia reward scheme for informants who provide specific, credible information leading to recovery of taxes previously irrecoverable, applicable where jurisdictional authorities find recovery was not possible despite exhaustive efforts and where the informant's information directly produced recovery. Rewards are a percentage of tax directly attributable to the information, subject to a monetary ceiling and finalisation of assessments and litigation; authorities, procedural requirements, secrecy safeguards, exclusions for certain informants, and assessment criteria are prescribed, with supporting annexures detailing actionable information and a statement form. en-us Wed, 26 Aug 2015 00:00:00 +0530 Thu, 31 Jul 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53869 Guidelines create a discretionary ex-gratia reward scheme for informants who provide specific, credible information leading to recovery of taxes previously irrecoverable, applicable where jurisdictional authorities find recovery was not possible despite exhaustive efforts and where the informant's information directly produced recovery. Rewards are a percentage of tax directly attributable to the information, subject to a monetary ceiling and finalisation of assessments and litigation; authorities, procedural requirements, secrecy safeguards, exclusions for certain informants, and assessment criteria are prescribed, with supporting annexures detailing actionable information and a statement form. Circulars Income Tax Wed, 26 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53869