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    <description>The Income Tax Informants Reward Scheme, 2018 establishes a mechanism to grant rewards to persons whose information leads to detection of substantial tax evasion under the Income Tax Act and the Black Money Act, superseding 2007 guidelines; informant identity is to be kept confidential, rewards are subject to a prescribed maximum, departmental procedural guidelines govern implementation, the scheme applies to information received on or after its issue date, and it excludes cases covered by separate irrecoverable tax recovery guidelines.</description>
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