Who is considered a Competent Authority to grant rewards?

Ans. The authority competent to grant any reward under the scheme shall be a committee consisting of:

a. DGIT (lnv.) holding jurisdiction over the JCIT/Addl. CIT (BP) concerned who has received the information;

b. PDIT (Inv.)/DIT (Inv.) holding jurisdiction over the JCIT/Addl. CIT (BP) concerned who has received the information;

c. Principal Commissioner of Income Tax nominated by the Principal Chief Commissioner of Income Tax of the area where provisional attachment order or, as the case may be, confiscation order, is passed by the competent authority;

d. The JCIT/Addl. CIT (BP) concerned shall be the Secretary of the committee.