Para 6 - Procedure of furnishing information - Benami Transactions Informants Reward Scheme, 2018

6. Procedure of furnishing information: (i) A person who wants to give specific information in expectation of reward may contact the Joint Commissioner of Income Tax/Additional Commissioner of Income Tax (Benami Prohibition) [hereinafter referred to as `JCIT/Addl. CIT (BP) ] having jurisdiction over the place where the benami property is situated. The list of JCsIT/Addl. CsIT (BP) holding jurisdiction over different areas is available in Notification No. 40/2017/F. No.173/429/2016-ITA-I dated 18.5.2017 issued by the CBDT ( http://www.incometaxindia.gov.in/communications/notification/notification40_2017.pdf ) and a copy of the same is attached with this Scheme as Annexure-B . (ii) Address of jurisdictional JCIT/Addl. CIT (BP) will be available at the offices of all Directors General of Income Tax (Investigation) [hereinafter referred to as `DGIT (Inv) ] and Principal Directors of Income Tax (Investigation) [hereinafter referred to as `PDIT (Inv) in shorty Directors of Income Tax (Investigation) [hereinafter referred to as `DIT (Inv) in short]. A list of such offices is attached with this Scheme as Annexure-C . (iii) Such person may contact jurisdictional JCIT/Addl. CIT (BP) for giving specific information. (iv) If the JCIT/Addl. CIT (BP) feels that the person has given specific information of benami property, he will give one set of prescribed form as per Annexure-A to such person who shall fill, sign and submit it to the JCIT/Addl. CIT (BP). (v) If there are more than one benami properties located at different places, the person may give information to any of the JCsIT/Addl. CsIT (BP) having jurisdiction over any of these properties. (vi) Where the person gives information about benami properties to any other Income Tax authority, such other authority shall forward such information and guide him to the jurisdictional JCIT/Addl. CIT (BP). Where there are more than one BP units at a place, such person may be directed to approach the jurisdictional DGIT (Investigation). (vii) If the information is furnished by a group of persons, the prescribed form, statements, etc. shall be filled and signed by all such persons, jointly and Informant code will be allotted to each of them separately. The reward payable in such cases, if any, shall be disbursed in equal proportion, unless specified otherwise by such persons at the time of furnishing information in the prescribed format (Annexure A). (viii) Where a foreign person wants to give information of benami property actionable under the Act, 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 citinv-cbdt@nic,in for further action. He may take assistance of Income Tax Overseas Units (ITOU) working in Indian missions in some foreign countries in this regard. (ix) A person may give information about more than one benami properties either on one or multiple occasions, but the prescribed form in Annexure-A shall be filled and signed separately on each occasion. One form may be used for multiple properties only if such properties pertain to either the same benamidar or same beneficial owner. However, he will be given only one Informant Code and his reward will be computed on the basis of entitlement individually for each benami property. Also, if a person desires to get reward for information under both this Scheme and Income Tax Informants Reward Scheme, 2018, on the basis of substantially same facts, he shall have to furnish the same separately in accordance with the two Schemes. In other words, even if information furnished under this Scheme is collaterally used by the Income Tax Department for any purpose including that under Income Tax Act, 1961 , the informant s entitlement shall be restricted to reward under this Scheme only. (x) The informant shall be liable to render assistance as may be required by the JCIT/Addl. CIT (BP) or any other investigating officer to whom the JCIT/Addl. CIT (BP) concerned may assign the investigation into the information given by the informant. (xi) From the time of allotment of Informant Code, the person shall be identified with such Informant Code only and his actual identity shall be known to the JCIT/Addl. CIT (BP) only. (xii) In case of any difficulty, the person desirous of giving specific information of benami property, may contact the PDIT (Inv)/DIT (Inv) of the area. The decision of PDIT (Inv)/DIT (Inv) will be final in the matter of allotment of Informant Code under this scheme. (xiii) It should be noted that furnishing false information/evidence is an offence and a person giving false information/evidence/ statement will be liable to be prosecuted for such offence.