Para 8 - Circumstances under which an informant will not be eligible to get any reward - Income Tax Informants Rewards Scheme, 2018

8. Circumstances under which an informant will not be eligible to get any reward : No reward shall be granted to an informant under certain circumstances which may include the following: (i) Where the information is not provided in accordance with the Scheme (ii) If terms and conditions of the scheme are not fulfilled; or (iii)Where the information given is not of substantial tax evasion; or (iv) W here the information given is vague/non-specific and/or of general nature; or (v) Where the information given is already available with the Income Tax Department; or (vi) Where the information is not received directly from the informant but through any organization other than Income Tax Department; or (vii) Where additional taxes on the undisclosed income detected are not directly attributable to the information given by the informant; or (viii) Where Income Tax Department has evidence that the information given by the Informant has been shared by him or any other person authorized by him, with any other entity/agency including media; or (ix)In respect of incidental or collateral benefit which may arise to revenue in any other case as a result of the information furnished by the informant.