Meaning of certain terms in this scheme

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....st, 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 additiona....

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....(Inv.) concerned. (vii) DDIT (Inv.) means Deputy Director of Income Tax (Investigation) and includes Assistant Director of Income Tax (Investigation) (viii) DGIT (Inv.) means Director General of Income Tax (Investigation) (ix) 'Foreign person' means an individual or a group of individuals residing outside India. (x) 'Group of cases' means cases in which the info....

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....case where information is received in instalments, the informant shall furnish information in Annexure-A separately and his entitlement for reward shall be computed with reference to the additional tax realized or realizable which is directly attributable to the information provided in each Annexure - A. (xii) `Investigation conducted by Investigation Directorate' includes search & seizur....

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....ngalore 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 I....