What is the scope of this scheme?

Ans. This scheme shall regulate the grant and payment of rewards 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 the detection of substantial tax evasion under the provisions of Income Tax Act, 1961 and/or the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015. This scheme shall not be applicable to information regarding the recovery of irrecoverable taxes as the Central Board of Direct Taxes has issued separate Guidelines for the same vide F. No. 385/21/2015-IT (B) dated 26-8-2015.