TaxTMI 
TaxTMI 
Income Tax Informants Rewards Scheme, 2018
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the "Income Tax Informants Rewards Scheme, 2018" is for public circulation, the "Guidelines for Departmental officers" is for departmental use. Copy of the revised reward scheme is enclosed herewith. Encl: As above Yours Faithfully, (Syamal Datta) Director Investigation - III, CBDT Tele-Fax: 011-23547587 Email: [email protected] INCOME TAX INFORMANTS REWARD SCHEME, 2018 1. Introduction: In supersession of the 'Guidelines for grant of rewards to Informants, 2007' and other existing guidelines on the subject, the following new reward scheme is hereby introduced for regulating grant and payment of reward to a person who is an informant under this scheme. A person can get reward up to Rs. Five crore by giving specific information about evasion of Income tax on income and assets in India and abroad. Identity of the informant shall be kept confidential. 1.1. Short Title: This scheme shall be called "Income Tax Informants Reward Scheme, 2018". 1.2. Commencement: This scheme comes into effect on the date of issue. 1.3. Scope: This scheme shall regulate the grant and payment of reward to informants in cases where information is received by a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....im to appear before JDIT (Inv.) concerned to furnish the information in the prescribed form (Annexure-A). If the jurisdictional JDIT (Inv) considers the information prima facie actionable, the person shall have to submit the information in prescribed format in Annexure - A by appearing in person before the JDIT (Inv), when called. In case of any difficulty, the person desirous of giving specific information may contact the PDIT (Inv) of the area. The decision of PDIT (Inv) will be final in the matter of allotment of Informant Code under this Scheme. 4.2. Where a person gives information to an Income Tax Authority other than DGIT (Inv.)/ PDIT (Inv.)/JDIT (Inv.), such person should be asked to contact the DGIT (Inv.)/PDIT (Inv.)/JDIT (Inv.) concerned, and thereafter, the aforesaid procedure, as the case may be, for receiving the information is to be followed by these authorities. 4.3. Where a foreign person wants to give information of undisclosed foreign income/ assets of a person liable to tax in India, he may contact the Member (Investigation), CBDT, North Block, New Delhi-110001 either in person or by post or by a communication at email id [email protected] with a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nished by him), under the Black Money (Undisclosed Foreign Income and Assets), Act, 2015, may be granted on statutory determination of undisclosed foreign asset/income following completion of assessment proceedings under sub-section (3) or (4) of section 10 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, subject to a ceiling of the Indian Rs. 50,00,000 (Rupees Fifty Lakh or five million) to an informant for the information given at a time in a single Annexure - A form when the authority competent is satisfied that assessment made is likely to be sustained in appeal and taxes levied are likely to be recovered. 5.1.2. Interim reward for information of undisclosed income/assets liable under the Income Tax Act, 1961: (i) Interim reward up to 1% of the additional taxes realizable, which is directly attributable to the information furnished by the informant, on the undisclosed income detected by the Investigation Directorate under the Income-tax Act, 1961, may be granted subject to a ceiling of Indian Rs. 10,00,000 (Rupees Ten Lakh or one million) to an informant for the information given at a time in a single Annexure - A form when....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd under the Benami Transactions Informants Reward Scheme, 2018 as also the Income Tax Informants Reward Scheme, 2018, the total amount of reward under both the schemes taken together shall not exceed Rs. 5,00,00,000 (Rupees Five crore or Fifty million). 5.3.2. Final reward for information of undisclosed income/assets liable under the Income Tax Act, 1961: (i) The maximum amount of reward payable to an informant shall not exceed 5% of the additional taxes levied and realized, which are directly attributable to the information furnished by him, under the Income-tax Act, 1961, subject to a ceiling of Indian Rs. 50,00,000 (Rupees Fifty Lakh or Five million) after the assessment has become final on the issues relevant for determination of reward by appeals, revision etc. (ii) If the informant has claimed reward for giving information of evasion of tax payable under Income Tax Act, 1961, as well as benami properties based upon substantially the same facts and has been found eligible for grant of reward under the Benami Transactions Informants Reward Scheme, 2018 as also the Income Tax Informants Reward Scheme, 2018, the total amount of reward under both the schemes ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd. Commission or charges for payment in US Dollar shall be deducted from the gross reward amount granted. 6. Authority competent to grant reward: (i) The authority competent to grant interim reward shall be a Committee consisting of the concerned (i) DGIT (Inv.), (ii) PDIT (Inv.) & (iii) JDIT (Inv.). The JDIT (Inv.) concerned shall also act as Secretary of the Committee. Formal sanction order for payment of reward shall be issued by the PDIT (Inv.) concerned. (ii) The authority competent to grant final reward shall be a Committee consisting of the concerned: (i) DGIT (Inv.), (ii) PDIT (Inv.); (iii) PCIT & (iv) JDIT (Inv.). The JDIT (Inv.) concerned shall also act as Secretary of the Committee. Formal sanction order for payment of reward shall be issued by the PDIT (Inv.) concerned. The PCIT here refers to the PCIT under whose charge the cases relevant for determination of reward are assessed to tax pursuant to receipt of the report from the Investigation Directorate. Where the cases relevant for determination of reward are assessed across many PCIT charges, the PCIT for the purpose of the Committee shall be the PCIT of whose charge the assessed cases contribut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cy including media; or (ix)In respect of incidental or collateral benefit which may arise to revenue in any other case as a result of the information furnished by the informant. 9. Illustrative situations where Informant will not be entitled for reward: (i) In a case where an informant has furnished information pertaining to modus operandi only without any specific information regarding parties involved /assets generated /transactions entered, etc. and pursuant to such information, investigation conducted by Investigation Directorate leads to detection of undisclosed income, the informant will not be eligible for any reward for the information even if the modus operandi is found to be correct. (ii) In a case where an informant has furnished specific information pertaining to bogus expenses/purchase or modus operandi or income or assets, etc. in respect of some persons and pursuant to such information, investigation conducted by Investigation Directorate leads to detection of bogus expense/purchase or modus operandi or income or assets etc. in respect of additional persons also, the informant will not be eligible for any reward in respect of the bogus e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n under Section 24 of the Right to Information Act, 2005 read with Second Schedule thereof. 12. Grievance redressal: In case of any grievance the informant may contact the PDIT (Inv) concerned who shall take necessary steps to redress the grievance expeditiously. 13. Prohibition on rewarding Government Servants: No reward shall be granted under this scheme to any Government Servant, who furnishes information or evidence obtained by him in the course of normal duties as a Government Servant. A person employed by the Central Government or State Government or Union Territory Government or a nationalized bank or local authority or public sector undertaking, corporation, body corporate or establishment, set up or owned by the Central Government or State Government or Union Territory Government shall be deemed to be a Government Servant for the purpose of this Scheme. 14. Nature of reward and prohibition on litigation/representation: Reward in accordance with this scheme shall be ex-gratia payment, which subject to this scheme, may be granted in the absolute discretion of the authority competent to grant reward. The decision of the authority shall be final and it shall not be su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ncurred on payment of reward will be governed by the instructions specifically issued by the Government for the purpose from time to time. 18. Meaning of certain terms in this scheme: (i) 'Additional taxes' means Income-tax and surcharge, if any, which is directly attributable to the information given by the informant. It, however, does not include interest, cess, penalty and any other levy/fee imposed or imposable under the Income-tax Act, 1961 and/or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. (ii) 'Additional taxes realizable' means Income-tax and surcharge, if any, which is payable on the amount of income directly attributable to the information given by the informant out of total additional income detected as per Appraisal Report or final survey report or other final investigation report by the Investigation Directorate, over and above income disclosed in the return, if any, filed by the assessee (iii) "Authority competent to grant interim reward" shall mean a committee consisting of the concerned DGIT (Inv), PDIT (Inv) and JDIT (Inv) (iv) "Authority competent to grant final reward" shall mean ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Principal Director of Income Tax (Investigation) and includes Director of Income Tax (Investigation) (xvii) 'Substantial tax evasion' means evasion of taxes of not less than Rs. 5,00,00,000 (Rupees Five crore or Fifty million) of undisclosed income detected by Investigation Directorates of Mumbai, Delhi, Kolkata, Chennai, Hyderabad, Ahmedabad, Pune or Bangalore and not less than Rs. 1,00,00,000 (Rupees One crore or Ten million) of undisclosed income detected by other Investigation Directorates. If relevant cases are spread across more than one Investigation Directorate, substantial tax evasion means evasion of taxes of not less than Rs. 5,00,00,000 (Rupees Five crore or Fifty million) in aggregate in such cases on undisclosed income detected by Investigation Directorates concerned. (xviii) 'Undisclosed Income detected by Investigation Directorate' means undisclosed income detected on the basis of credible evidence gathered as a result of investigation conducted by the Investigation Directorate, which may lead to sustainable additions/ disallowances having good prospect of recovery of taxes and/or filing of prosecution complaints under Income-tax Act, 1961 and/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inancial Years to which the tax evasion relates 11. Particulars of information/ documents furnished, if any : (a) In original (b) Copy only 12. (a) Source of information:- Whether the information has been acquired personally in the capacity of an employee, relation or partners etc., of the person mentioned at Sl. 8 above : (b) Whether information has been acquired through some other person. If so, his connection with the person at Sl. 8 above 13. (a) List of documents , if any, furnished in support of the information In original : (b) Copy only 14. Is any of the parties involved in the alleged tax evasion related to you? If yes, furnish details. : 15. (a) Briefly state (attach evidence, if any, and attach extra sheet, if required): How you have come to know about the information; : (b) Special efforts, if any, made;....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l Code, 1860. Date : _______________ Signature of the informant(s):_______________ Place _______________ Left Thumb impression:______________ Aadhar card no. / Passport no. (Attach copy): ________ [Note: If the information is given by more than one informant, the particulars of all such informants are to be captured and this declaration is to be signed by all such informants.] Signature of the JDIT (Inv) before whom the statement is signed _____________________________________ Name & Designation of the Officer with Seal Date:_____________________________ Place: ____________________________ Code No. allotted to the informant Signature of the authority allotting Informant Code _________________________________ Name & Designation of the Offcer with Seal Date:__________________________ Place: __________________________ ANNEXURE - B LIST OF OFFICES AND ADDRESSES WHERE CONTACT DETAILS OF JDIT (INVESTIGATION), TO WHOM NFORMATION IS To BE GIVEN, WILL BE AVAILABLE Territory Office and address Union Territory of Diu. Gujarat (districts of (i) Kachchh (ii) Dwarka (iii) P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....desh (ii) Principal Director of Income Tax (Investigation), Central Revenue Building, Near Civil Lines, Raipur - 492001 Himachal Pradesh, Haryana, Chandigarh (i) Director General of Income Tax (Investigation), C. R. Building, 1st floor, Sec-17E, Chandigarh160017 (ii) Principal Director of Income Tax (Investigation), C. R. Building, 1st floor, Sec-17E, Chandigarh160017 Punjab, (i) Director General of Income Tax (Investigation), C. R. Building, 1st floor, Sec-17E, Chandigarh160017 (ii) Principal Director of Income Tax (Investigation), Ludhiana, sco-l-6, 3rd Floor, opp. BVM School, Kitchlu Nagar market, Ludhiana, Punjab Tamilnadu Union Territory of Puducherry (Including Karaikal but excluding Mahe and Yanam) (i) Director General of Income Tax (Investigation), New Income Tax Building, No.46 (Old No. 108), Mahatama Gandhi Road, Chennai-600 034 (ii) Principal Director of Income Tax (Investigation), New Income Tax Building, No.46 (Old No. 108), Mahatama Gandhi Road, Chennai-600 034 Delhi (i) Director General of Income Tax (Investigation), "C" Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi - 1 10002 (ii)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a (vi) Hardoi (vii) Jaunpur (viii) Pratapgarh (ix) Rae Bareilly (x) ChhatrapatiShahujiMaharaj Nagar (Amethi) (xi) Sultanpur (xii) Sitapur (xiii) Unnao (xiv) LakhimpurKheri (xv) Bareilly (xvi) Pilibhit (xvii) Balrampur (xviii) Bahraich (xix) Ambedkar Nagar (xx) Pithoragarh (xxi) Udham Singh Nagar (xxii) Bageshwar (xxiii) Nainital (xxiv) Almora (xxv) Champawat (xxvi) Shahjahanpur (xxvii) Allahabad (xxviii) Azamgarh (xxix) Chandauli (xxx) Deoria (xxxi) Fatehpur (xxxii) Ghazipur (xxxiii) Gorakhpur (xxxiv) Kaushambi (xxxv)Kushinagar (xxxvi) Maharajganj (xxxvii) Mau (xxxviii) Mirzapur (xxxix) SantRavidas Nagar (xl) Sonbhadra (xli) Varanasi (xlii) Ballia (xliii) Moradabad (xliv) Bijnor (xlv) JyotibaPhule Nagar i.e., Amroha (xlvi) Rampur (xlvii) Badaun (xlviii) SantKabir Nagar (xlix) Siddhartha Nagar (l) Srawasti (li) Sambhal (i) Director General of Income Tax (Investigation), Aayakar Bhawan Annexe, 5-Ashok Marg, Lucknow-226001, U. P. (ii) Principal Director of Income Tax (Investigation), Aayakar Bhawan Annexe, 5-Ashok Marg, Lucknow-226001, U. P. Uttar Pradesh and Uttarakhand states (districts of (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur D....