Para 16 - Assignment of reward not to be recognized - Income Tax Informants Rewards Scheme, 2018

16. Assignment of reward not to be recognized: Since the reward under this scheme is in the nature of an ex-gratia payment, no assignment thereof made by the informant will be recognized. The authority competent to grant reward may, however, grant reward to the legal heirs or nominees of an informant, who has passed away. But the provisions of the Scheme shall apply to the heir as would have applied had the informant not died. For this purpose, the informant shall specify nominee at the time of furnishing the information. If there are more than one legal heirs or nominees, the reward amount shall be distributed in equal share unless indicated otherwise in Annexure A or the right is relinquished by any or more of the legal heirs