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TMI BlogIncome Tax Informants Rewards Scheme, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... "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 JDIT (Inv) from the informant on or after the date of issue of this Scheme that leads to detection of subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional 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 copy to [email protected] for further action. 4.4. If the information is furnished by a group of informants (more than o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losed 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 ₹ 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 ₹ 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 the competent authority is satisfied that the additional taxes on the income detected are likely to be recovered. (ii) Where specific infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken together shall not exceed ₹ 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 ₹ 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 taken together shall not exceed ₹ 1,00,00,000 (Rupees one crore or Ten million). 5.3.3. Stages of determination of final reward: The final reward for information of undisc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 contribute to the maximum amount of relevant additional taxes. However, inputs of all other PCsIT will be taken and considered by the Committee before grant of reward. (iii) In case of any difficulty in deciding the composition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 expense/purchase or modus operandi or income or assets etc. of the additional persons, irrespective of the fact that the informant had explained the modus operandi etc. (iii) In a case where search & seizure has been conducted and additional taxes have been levied and realized but such additional taxes are not directly attributable to the information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subject to any litigation, appeal, adjudication and arbitration except review as provided below in this Scheme. 15. Review in exceptional situations of grave injustice in case of final reward due to not following provisions of Reward Scheme or factual incorrectness: In case an informant alleges grave injustice in the decision of the competent authority for final reward due to either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a committee consisting of the concerned DGIT (Inv), PDIT (Inv), PCIT and JDIT (Inv) (v) CBDT means Central Board of Direct Taxes (vi) 'Concerned' in respect of JDIT (Inv.) means JDIT (Inv) of Investigation Unit receiving information from an Informant and in respect of DGIT (Inv.)/PDIT (Inv.) means the DGIT (Inv.)/ PDIT (Inv.) in supervision of JDIT (Inv.) concerned. (vii) DDIT (Inv.) means Deputy Director of Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant cases are spread across more than one Investigation Directorate, substantial tax evasion means evasion of taxes of not less than ₹ 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/or Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and which is reported by Investigating Officer along with supporting evidence in Appraisal Report in case of a search or Final Survey Report in case of survey or final investigation report in case of investigation of any other nature. 19. Publicity: This scheme will be given wide publicity. It will be available from Income Tax offices and also from the website of Income Tax Department www.incometaxindia.gov.in End: Annexure - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (c) Risks and trouble undertaken (d) Expenditure, if any, incurred 16. Informant Code, if any, allotted earlier under this or old Scheme : 17. Preferred mode of payment of reward (Cash/ bank transfer) (in case of foreign persons reward will not be paid by cash) : 18. Particulars of bank account in which payment of reward is to be made (account no., bank name, branch, IFSC code etc details) : 19. In case of multiple informants, share at which reward is to be paid : Name of informants DECLARATION: I/we declare that, a) I/we have read and understood the Income Tax Informants Reward Scheme, 2018 b) I/we accept that mere furnishing of information by me/us does not by itself confer on me/us right to get reward and that I/we may not get any reward at all. I/we would be bound by the decisions that the authority competent to grant reward may take. c) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of (i) Kachchh (ii) Dwarka (iii) Porbandar (iv) Jamnagar (v) Morvi (vi) Surendranagar (vii) Botad (viii)Bhavnagar (ix) Amreli (x) Junagadh (xi) GirSomnath (xii) Rajkot (xiii)Ahmedabad (xiv) Gandhinagar (xv) Patan (xvi) Mahesana (xvii) Banaskantha (xviii) Sabarkantha (xix) Aravali (i) Director General of Income Tax (Investigation), AayakarBhawan, Ashram Road, Ahmedabad 380009, Gujarat (ii) Principal Director of Income Tax (Investigation), Aayakar Bhawan, Ashram Road, Ahmedabad 380009, Gujarat Union Territory of Daman Union Territory of Dadra & Nagar Haveli Gujarat (Districts of (i) Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch (i) Director General of Income Tax (Investigation), Aayakar Bhawan, Ashram Road, Ahmedabad 380009, Gujarat (ii) Principal Director of Income Tax (Investigation), Aayakar Bhawan, Majura Gate, Opposite New Civil Hospital, Surat - 395002, Gujarat Karnataka (Districts of (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (vii) Dakshin Kannada (viii) Udupi (ix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi - 110002 (iii) Principal Director of Income Tax (Investigation) - 2, "C" Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi - 110002 Andhra Pradesh Telangana Yanam of Union Territory of Puducherry (i) Director General of Income Tax (Investigation), Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. Stadium Road, Hyderabad-500004 (ii) Principal Director of Income Tax (Investigation), Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. Stadium Road, Hyderabad-500004 Odisha (i) Director General of Income Tax (Investigation), Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. Stadium Road, Hyderabad-500004 (ii) Principal Director of Income Tax (Investigation), Aayakar Bhawan Annexe, Satsang Vihar, Bhubaneswar - 751001, Odisha Rajasthan (i) Director General of Income Tax (Investigation), Central Revenue Building, B.D. Road, Statue Circle, Jaipur - 302005, Rajasthan (ii) Principal Director of Income Tax (Investigation), Cen&al Revenue Building, B.D. Road, Statue Circle, Jaipur - 302005, Rajasthan Kerala Union Territory of Lakshadweep Mahe of Union Territory of Puducherw (i) Director General of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xviii) Etawah (xix) Farrukhabad (xx) Jhansi (xxi) Lalitpur (xxii) Mathura (xxiii) Firozabad (xxiv) Mainpuri (xxv) Kanshiram Nagar (xxvi) Gautam Buddha Nagar (xxvii) Bulandshahr (xxviii) Chamoli (xxix) Dehradun (xxx) Haridwar (xxxi) Pauri (xxxii) Rudraprayag (xxxiii) Saharanpur (xxxiv) TehriGarhwal (xxxv) Uttarkashi (xxxvi) Kanpur (xxxvii) Shamli (i) Director General of Income Tax (Investigation),Aayakar Bhawan, Annexe, 5Ashok Marg, Lucknow-226001, U. P. (ii) Principal Director of Income Tax (Investigation), Aayakar Bhawan, Civil Lines, Kanpur-208001, U. P. Greater Mumbai and Navi Mumbai (i) Director General of Income Tax (Investigation), 3rd Floor, Scindia House, Ballard Estate, Mumbai - 400 038 (ii) Principal Director of Income Tax (Investigation) -l, 3rd Floor, Scindia House, Ballard Estate, Mumbai - 400 038 (iii) Principal Director of Income Tax (Investigation) - 2, 3rd Floor, Scindia House, Ballard Estate, Mumbai - 400 038 Bihar, Jharkhand (i) Director General of Income Tax (Investigation), Central Revenue Building, 3rd Floor, Birchand Patel Path, Patna-800001, Bihar (ii) Principal Director of Income Tax (Investigation), Central Revenue Building, 3rd Floor, Birch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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