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    <title>GUIDELINES FOR GRANT OF REWARDS TO INFORMANTS LEADING TO RECOVERY OF IRRECOVERABLE TAXES, 2015</title>
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    <description>Guidelines permit discretionary ex-gratia rewards to informants who furnish precise, document-supported information that directly leads to recovery of otherwise irrecoverable taxes after all assessments and litigation are final. Eligibility excludes government servants acting in their duties, those legally obliged to disclose information, or contractually privileged persons. The competent authority is the Principal Chief Commissioner/Chief Commissioner recording the arrears, with committee approval required for larger awards. Rewards are processed only after recoveries and include confidentiality protections and recordkeeping on informant reliability.</description>
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      <description>Guidelines permit discretionary ex-gratia rewards to informants who furnish precise, document-supported information that directly leads to recovery of otherwise irrecoverable taxes after all assessments and litigation are final. Eligibility excludes government servants acting in their duties, those legally obliged to disclose information, or contractually privileged persons. The competent authority is the Principal Chief Commissioner/Chief Commissioner recording the arrears, with committee approval required for larger awards. Rewards are processed only after recoveries and include confidentiality protections and recordkeeping on informant reliability.</description>
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