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Guidelines for Grant of Reward to Informants leading to Recovery of Irrecoverable Taxes 2015.

Income Tax - 07/2015 - Dated:- 26-8-2015 - Instruction No. 07/2015 F.No.385/21/2015-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi 26th August, 2015 To All the Pr. CCsIT/ CCsIT/Pr. DGsIT/DGsIT Subject: Madam/Sir, In supercession of the guidelines for Grant of Reward to Informants, 2007, I am directed to say that the following guidelines will regulate the grant of reward to informants leading to recovery of taxes of tax def .....

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e collection of taxes, penalties, interest or other amounts (hereinafter "tax") already levied under the Income Tax Act, 1961 and the Wealth Tax Act, 1957. Grant and payment of reward for information provided before 31.03.2015 will continue to be regulated by 'Guidelines for Grant of Rewards to Informants 2007'. (ii) These guidelines will be applicable if the jurisdictional Pr. Chief Commissioner/Chief Commissioner is satisfied that the tax could not be recovered despite all po .....

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. ii. The reward would not exceed 10% of the tax, recovery of which is directly attributable to the information/documents supplied by the informant, subject to a ceiling of ₹ 15 lakh. The full Board may relax the ceiling of ₹ 15 lacs on the basis of recommendation of the Committee mentioned in paragraph 4 below. iii. Reward should be processed and granted in respect of recoveries directly attributable to the information furnished by the informant which was not in the knowledge of the .....

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presentation or petition against any decision regarding grant of rewards will be entertained from either the informant or any person on his behalf and the outcome of the claim cannot be disputed in Court. v. The reward under these guidelines is in the nature of ex-gratia payments and accordingly, no assignment thereof made by the informants will be recognized. The authority competent to grant rewards may however; grant reward to heirs or nominees of an informant of an amount not exceeding the am .....

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e region as Chief Commissioner concerned and one other Chief Commissioner of Income Tax nominated by the Pr. CCIT. In case Pr. Chief Commissioner of Income Tax is also the Chief Commissioner of Income tax concerned, he/she shall nominate one more Chief Commissioner as member of the committee. 5. Informants for the purpose of the guidelines: i. A person will be considered to be an informant eligible for reward in accordance with these guidelines if he furnishes specific information in relation to .....

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d identify their location to the best of his ability. iii. The information can be submitted to the jurisdicational Pr.CCIT/CCIT/Pr.CIT of the assesse as mentioned vide publication of his name in public domain or in the office of any other Pr.CCIT/CCIT to the officers designated as nodal officers( not below the rank of Addl/Jt.CIT) for receiving the information. Information received by any other Pr.CCIT/CCIT will be forwarded within 15 days to the jurisdictional Pr.CCIT/CCIT. iv. The jurisdiction .....

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by post intimating that the information is given with a view to claim reward, the informant should appear before and sign the written statement in the presence of such authority. The original statement in all cases should be kept in the custody of the jurisdictional Pr. CIT No reward shall be admissible if the informant refuses to give the written statement as referred to above. 7. Written undertaking of the informant At the time an informant furnishes, in the expectation of a reward, any infor .....

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ed/realized as are directly attributable to the information supplied by him; d) That the provisions of section 182 of the Indian Penal Code have been read by him or explained to him and he is aware that if the information furnished by him is found to be false he would be liable to prosecution; e) That he accepts that the Government is under no obligation to enter into any correspondence regarding the details of any taxes realized as a result of his information and; f) That he accepts that paymen .....

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d trouble undertaken and the expense and odium incurred by the informant in securing and furnishing the information and documents. d) The quantum of work involved in utilizing the information furnished and the facility with which such tax could be recovered as a result of the information. e) The quantum of tax recovered which is directly attributable to the information and documents supplied by the informant. f) The quantum of reward already given in terms of Guidelines for Grant of Rewards to I .....

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hen the amount of reward is ₹ 1 lakh or more, the Pr.CCIT or CCIT concerned shall, before the grant of reward, get the case checked and obtain a certificate from the concerned Pr. CIT regarding the correctness of the taxes recovered. 11. Prohibition of rewarding in certain cases No reward shall be granted if- i. The informant is a Government servant who furnishes information or evidence obtained by him in the course of his normal duties as a Government Servant. Explanation: A person employ .....

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as access to the information on the basis of a contract with the Government iv The Scheme should be confined to only cases where; (a) assessee is not traceable, (b) there are no/inadequate assets for recovery, (c) self assessment tax is outstanding for more than 6 months, (d) TDS has been deducted but not deposited for more than 6 months. and their names have been published in public domain under section 287 of the Income Tax Act, 1961. 12. Maintenance of record of each informant and not taking .....

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