Circumstances in which the Informant is not eligible for any reward

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..... cheme are not fulfilled; c. Where the information given is not of substantial tax evasion; d. Where the information given is vague/non-specific and/or of general nature; e. Where the information given is already available with the Income Tax Department; f. Where the information is not received directly from the Informant but through any organisation other than Income Tax Department; .....

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..... ursuant to such information, the investigation conducted by Investigation Directorate leads to detection of undisclosed income, the Informant will not be eligible for any reward for the information even if the modus operandi is found to be correct; b. In a case where an informant has furnished specific information pertaining to bogus expenses/purchase or modus operandi or income or assets, etc. .....

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..... ed assets and pursuant to such information, the investigation conducted by Investigation Directorate does not lead to the detection of the undisclosed assets in respect of which the information was furnished, the Informant will not be eligible for any reward even if any other undisclosed asset was detected in the investigation and the Informant had explained the modus operandi. e. In a case whe .....

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