Para 7 - Factors relevant for determination of interim or final reward - Income Tax Informants Rewards Scheme, 2018

7. Factors relevant for determination of interim or final reward : The following factors may be considered for grant and payment of interim or final reward: (i) Fulfillment of conditions for grant of interim or final reward, as the case may be, mentioned in this scheme. (ii) Accuracy and precision of the information furnished by the informant. (iii) Extent of usefulness of information including supporting documents etc. provided by the informant. (iv) Extent and nature of assistance rendered by the informant in detection of undisclosed income/asset. (v) In case of fmal reward, the amount of additional taxes levied and realised on the undisclosed income/asset detected, which is directly attributable to the information received from informant. (vi) Risk and trouble undertaken and expenses incurred by the informant in securing and furnishing the information