175 FAQs on Rewards for Informing the Government About Tax Evasion

This article, titled ‘175 FAQs on Rewards for Informing the Government About Tax Evasion,’ provides a comprehensive and structured guide to the various reward mechanisms available to individuals who furnish actionable information to government departments on tax evasion, smuggling, narcotics offences, and related violations. It begins with an overview of the reward framework under the Income Tax Department (ITD), explaining the purpose, scope, and conditions under which informants may be compensated (Chapter I). The article then details the calculation, basis, and stages of determining reward amounts (Chapter II), followed by a clear outline of the competent authorities responsible for approving interim and final rewards (Chapter III). Operational and administrative provisions for handling informants are summarized under miscellaneous guidelines (Chapter IV), along with a directory of officers and addresses to whom information may be submitted (Chapter V). The article next covers the reward scheme of the Narcotics Control Bureau (NCB), outlining its objectives and procedures (Chapter VI). It further examines the reward structure of the Customs and Excise departments (Chapters VII–X), including guiding principles for granting rewards, ceilings and quantum of payments, and additional administrative matters. Together, these FAQs serve as a practical reference for individuals seeking clarity on government reward schemes across multiple enforcement agencies.

Reward for informing to Income Tax Dept. (ITD)

Chapter – I – Preface of reward for informing to ITD

1. What are Guidelines for Grant of Rewards to Informants (GRI) “2007”?

i. These guidelines were issued in 2007 by Central Board of Direct Taxes (CBDT)

ii. These guidelines were containing procedures to be followed by Departmental officers “only”. Hence GRI is “not” available for public circulation.

iii. These guidelines were applicable when information’s were received “up to” April 22, 2018 “before” issue of Income Tax Informants Rewards Scheme (ITIRS) “2018”

2. What is Income Tax Informants Rewards Scheme (ITIRS), 2018?

i. ITIRS, 2018 is issued “in supersession” of guidelines for Grant of Rewards to Informants (GRI) “2007”.

ii. ITIRS, 2018 is applicable from April 23, 2018. Hence guidelines for GRI, 2007 is applicable “up to” April 22, 2018.

iii. ITIRS, 2018 is available for departmental officers “and also” for public circulation “both”

3. What are Objects for introducing ITIRS, 2018?

i. ITIRS, 2018 is designed to reward informants for providing “specific” information’s to ITD about “substantial” tax evasion

ii. ITD is required to keep “confidentially” about informant “identity”

iii. ITIRS, 2018 is “suppressing” guidelines GRI issued in 2007 for “similar” subject.

4. What are Scopes for ITIRS, 2018?

ITIRS, 2018 is applicable for information’s about “substantial” tax evasions under “certain” acts like:

i. Income Tax Act (ITA) 1961.

ii. Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015, applicable for asset “and also” income “both” located outside India.

iii. ITIRS, 2018 is applicable for information’s received from April 23, 2018

5. Whether ITIRS, 2018 is applicable for recovery of irrecoverable taxes?

No

i. ITIRS, 2018 is “not” applicable for recovery of irrecoverable taxes

ii. “Separate” guidelines are applicable for recovery of irrecoverable taxes vide letter No. 385/2112015 – IT (B) dated August 26, 2015 by CBDT

6. What are Special features of ITIRS, 2018?

i. ITIRS, 2018 is introduced for regulating grant “and also” reward’s payment to informant “both”

ii. Informant is eligible maximum INR 500 lac for giving “specific” information about evasion of tax on income and asset located outside India under BMA, 2015

7. What is Informant code?

i. Informant is required to furnish “specific” information for “substantial” tax evasion in Annexure – A

ii. ITD is required to allot informant code

8. When Informant is “not” eligible for reward?

i. Informant is “not” eligible for reward when he is “not” categorized as informant beside provided “some” information in “any” other manner “not” in Annexure-A.

ii. Informant is “not” eligible for reward when he is “not” categorized as informant beside provided information’s in “certain” other manners “not” in Annexure-A like:

a. Through letter

b. Through e – mail

c. Through CD

d. Through WhatsApp

e. Through SMS

f. Through phone

g. Through posting in social networking site

h. Through publishing letter in newspaper

i. Through other media “if any”

9. What is Secrecy of informant’s identity?

i. Secrecy of informant’s identity and information including “all” related documents /annexures “and also” reward paid “both” are “not” to disclose by ITD to “any” person/authority “except” when expressly required under “any” law for time being in force / by order of “any” court of law.

ii. “All” documents/annexures about informant’s identity and information are to be kept confidential “and also” to be dealt with accordingly “both”.

iii. Informant shall be identified with “informant code” once code is allotted by ITD

10. What are Guidelines for information by “Indian” informant?

i. Indian informant is required to contact DGIT (Inv.) / PDIT (lnv.) / JDIT(Inv.) for providing “specific” information about evasion of income “and also” asset “both”

ii. DGIT (Inv.) / PDIT (lnv.) / JDIT(Inv.) is required to inform informant for appearing before JDIT (Inv.) for furnishing information in Annexure – A

iii. Indian informant is permitted for providing “specific” information in Annexure – A when JDIT (Inv.) has approved that information is prima facie actionable

iv. Indian informant is permitted for contacting PDIT (Inv.) when he is having “any” difficulty thereafter PDIT (Inv.) is required to take decision to allow informant for providing information accordingly JDIT (Inv.) will allot informant code under ITIRS, 2018

v. ITD is required to inform informant for contacting DGIT (Inv.) / PDIT (Inv.) / JDIT (Inv.) when informant has given information to ITD “other than” DGIT (Inv.) / PDIT (Inv.) / JDIT (Inv.) thereafter informant is required to follow the procedure mentioned in preceding paragraph under (i) to (iv) for providing “specific” information about evasion of income “and also” asset “both”

11. What are Guidelines for information by “Foreign” informant?

Foreign informant is required to contact Member (Inv.) CBDT, North Block, New Delhi – 110001 in person / by post / by email i.e. member.inv@incometax.gov.in and CC to citinv-cbdt@nic.in for providing “specific” information about “foreign” income “and also” asset “both” owning by resident of India

12. What are Guidelines for information by “Multiple” informants?

i. Multiple informants are permitted for providing “specific” information about evasion of income “and also” asset “both” in Annexure – A duly signed by multiple informants

ii. ITD is required to allot “separate” informant code to “all” informants

iii. ITD is required to pay reward “equally” to “all” informants “except” specified otherwise at time of providing information in Annexure – A

13. What are Guidelines for information by “Multiple group” informant?

i. Multiple group informants are permitted for providing “specific” information about evasion of income “and also” asset “both” in Annexure – A duly signed by Multiple group informants

ii. ITD is required to allot “separate” informant code to multiple group informants

iii. ITD is required to pay reward “equally” to multiple group informants “except” specified otherwise at time of providing information in Annexure – A

14. What are Informant’s duties?

Informant is required to provide assistance if needed by JDIT (Inv.) / by “other” investigating officer as authorized by JDIT (Inv.)

15. What are Offices of JDIT (Inv.) in different cities?

Presently JDIT (Inv.) are posted in different cities, their contact details are available in Annexure – B

i. Ahmedabad

ii. Vadodara

iii. Surat

iv. Rajkot

v. Bengaluru

vi. Mangaluru

vii. Hubballi

viii. Panaji

ix. Bhopal

x. Indore

xi. Jabalpur

xii. Raipur

xiii. Chandigarh

xiv. Mohali

xv. Faridabad

xvi. Gurgaon

xvii. Ludhiana

xviii. Jalandhar

xix. Chennai

xx. Madurai

xxi. Coimbatore

xxii. Hyderabad

xxiii. Vizag

xxiv. Vijayawada

xxv. Bhubaneswar

xxvi. Jaipur

xxvii. Jodhpur

xxviii. Udaipur

xxix. Kochi

xxx. Thiruvananthapuram

xxxi. Kolkata

xxxii. Guwahati

xxxiiii. Lucknow

xxxiv. Kanpur

xxxxv. Agra

xxxvi. Varanasi

xxxvii. Meerut

xxxviii. Ghaziabad

xxxix. Dehradun

xl. Mumbai

xli. Delhi

xlii. Patna

xliii. Pune

xliv. Thane

xlv. Nagpur

xlvi. Kolhapur

16. Whether informant is liable for prosecution?

i. Yes

ii. Informant is liable for prosecution against providing false information / evidence / statement

Chapter – II – Reward amount, basis and determination’s stages

Interim Reward

17. What is Interim reward @ 3% / INR 50 lac on “Foreign” income and asset?

ITD is required to pay maximum interim reward @ 3% or 50 lac whichever is lower on “additional” income tax levied for providing “specific” information about undisclosed “foreign” income “and also” asset “both” under Black Money (Undisclosed Foreign Income and Assets) Act, 2015

18. What is Interim reward @ 1% / INR 10 lac on “Indian” income and asset?

ITD is required to pay maximum interim reward @ 1% or 10 lac whichever is lower on “additional” income tax levied for providing “specific” information about undisclosed “Indian” income “and also” asset “both” under ITA, 1961

19. What is Interim reward @ 1% / INR 15 lac on “unaccounted” cash?

ITD is required to pay maximum interim reward @ 1% or 15 lac whichever is lower on “additional” income tax levied for providing “specific” information about undisclosed “Indian” income “and also” asset “both” under ITA, 1961 when ITD has seized “cash” minimum 100 lac during search and seizure made under section 132 of ITA, 1961

20. What is Timeline for payment of interim reward?

i. ITD is required to pay within maximum 4 months from completion of relevant assessment year under section 10 (3) / (4) of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 when information’s are received about “foreign” income “and also” asset “both”

ii. ITD is required to pay within maximum 4 months from forwarding of final investigation report by Investigation Directorate to Assessing Officer (AO) under section ITA, 1961

Final Reward

21. What is Final reward @ 10% / INR 500 lac on “Foreign” income and asset?

i. ITD is required to pay maximum final reward @ 10% or INR 500 lac whichever is lower on “additional” income tax levied for providing “specific” information about undisclosed “foreign” income “and also” asset “both” under Black Money (Undisclosed Foreign Income and Assets) Act, 2015

ii. ITD is required to withhold “final” reward till assessment is become final on the issues relevant for determination of reward by appeals, revision, rectification “and also” etc. “both”

22. What is Maximum limit for final reward under ITA, 1961 and BMA, 2018?

i. (a) ITD is required to pay maximum final reward INR 500 lac for providing “specific” information about undisclosed “foreign” income “and also” asset “together” under Black Money (Undisclosed Foreign Income and Assets) Act, 2015 through ITIRS, 2018

(b) ITD is required to pay maximum final reward INR 500 lac for providing “specific” information about benami properties based on “substantially same” facts and informant is eligible for receiving reward under Benami Transactions Informants Reward Scheme, 2018 “and also” Income Tax Informants Reward Scheme (ITIRS) 2018, “both” through ITIRS, 2018

ii. Hence ITD is required to pay maximum interim and final reward INR 500 lac under Benami Transactions Informants Reward Scheme, 2018 “and also” Income Tax Informants Reward Scheme (ITIRS) 2018, “together” through ITIRS, 2018

23. What is Final reward @ 5% / INR 50 lac on “Indian” income and asset?

ITD is required to pay maximum final reward @ 5% or INR 50 lac whichever is lower on “additional” income tax levied for providing “specific” information about undisclosed “Indian” income “and also” asset “both” under Income Tax Act (ITA) 1961 through ITIRS, 2018

24. What is Maximum limit for final reward under ITA, 1961?

i. (a) ITD is required to pay maximum final reward INR 100 lac for providing “specific” information about undisclosed “Indian” income “and also” asset “both” under Income Tax Act (ITA) 1961 through ITIRS, 2018

(b) ITD is required to pay maximum final reward INR 100 lac for providing “specific” information about benami properties based on “substantially” same” facts and informant is eligible for receiving reward under Benami Transactions Informants Reward Scheme, 2018 “and also” Income Tax Informants Reward Scheme (ITIRS) 2018, “both” through ITIRS, 2018

ii. Hence ITD is required to pay maximum final reward INR 100 lac under Benami Transactions Informants Reward Scheme, 2018 “and also” Income Tax Informants Reward Scheme (ITIRS) 2018, “both” through ITIRS, 2018

Stages of determination of final reward

25. What are Stages of determination of final reward?

i. (a) ITD is required to determine “final” reward for providing “specific” information about “foreign” income “and also” asset “both” under BMA, 2015

(b) ITD is required to determine “final” reward for providing “specific” information about “Indian” income “and also” asset “both” under ITA, 1961

ii. ITD is required to determine “final” reward for providing “specific” information about “Indian” and “Foreign” income “and also” asset “both” “after” realization of “additional” taxes “directly” attributable to information given by informant

26. What is Appeal / revision for determining “additional” taxes?

ITD is required to ensure that relevant assessments / appeals have attained finality like:

i. When appeal / further appeal / revision / rectification / etc. is “not” pending

Or

ii. When 12 month’s period is expired from statutory time limit for filing appeal / further appeal / revision / rectification / etc. whichever is later

27. What is ITSC for determining “additional” taxes?

ITD is required to ensure that relevant cases by Income Tax Settlement Commission (ITSC) under section 245(4) of ITA, 1961 have attained finality like:

i. When litigation / rectification / etc. is “not” pending

Or

ii. When 12 month’s period is expired from statutory time limit for filing litigation / rectification / etc. whichever is later

28. What is Payment of Final reward under litigation?

i. ITD is required to pay “final” reward beside relevant cases are under litigation for “certain” issues when informant has requested for granting “final” reward based on “undisputed” additional taxes realized

ii. ITD is required to obtain “unconditional” written undertaking that informant will have no further claim for reward in relevant group “and also” to sign undertaking in presence of JDIT (Inv.) “both”

iii. ITD is required to deduct “interim” reward from “final” reward’s payment when ITD has already paid “interim” reward.

29. What is Timeline for disbursing “final” reward?

ITD is required to pay “final” reward within 6 months from date of fulfillment of 100% conditions prescribed in ITIRS, 2018.

30. What are Modalities for disbursing “final” reward to “foreign” informant?

ITD is required to pay “final” reward to his bank account in India / “outside India” in equivalent to USD at prevailing exchange rate at time of actual reward’s payment “after” deducting commission / charges for payment in USD through regular “banking” channel in accordance with RBI’s guidelines

Chapter – III – Competent Authority for granting interim and final rewards

Interim and final reward

31. What is Competent Authority for granting “interim” reward?

i. ITD is required to form committee consisting 3 authorities like:

a. DGIT (Inv.)

b. PDIT (Inv.)

c. JDIT (Inv.)

ii. JDIT (Inv.) shall act as secretary of committee

iii. PDIT (Inv.) is permitted to issue sanction order for “interim” reward.

32. What is Competent Authority for granting “final” reward?

i. ITD is required to form committee consisting 4 authorities like:

a. DGIT (Inv.)

b. PDIT (Inv.)

c. PCIT

d. JDIT (Inv.)

iii. JDIT (Inv.) shall act as secretary of committee

iv. PDIT (Inv.) is permitted to issue sanction order for “final” reward.

33. What is Role of member (Inv.) CBDT?

Member (Inv.) CBDT is permitted to guide for deciding composition of committee when DGIT (Inv.) has referred to him

34. What are Important factors for determining interim/final reward?

i. ITD is required to ensure that informant has fulfilled conditions prescribed for granting interim / final reward under ITIRS, 2018 like:

ii. Informant has provided “specific” information

(iii) Informant has provided “supporting” documents

iv. Informant has provided “assistance” for investigating evasion of income “and also” asset “both”

v. Informant has waited for realizing “additional” taxes on evasion of income “and also” asset “both”

vi. Informant has bear risk and expenses “both” incurred for securing “and also” furnishing information “both”

Circumstances when informant is “not” eligible for reward

35. What are Circumstances when informant is “not” eligible for reward?

Informant is “not” eligible for reward in “certain” circumstances like:

i. When information is “not” provided in accordance with ITIRS, 2018

ii. When terms and conditions of ITIRS, 2018 are “not” fulfilled

(iii) When information given is “not” substantial tax evasion

iv. When information given is “not” specific

v. When information given is “already” available with ITD

vi. When information is “not” received directly from informant “but” received through “any” other organization “other than” ITD

vii. When additional tax on evasion of income “and also” asset “both” is “not” directly attributable to information given

viii. When ITD has evidence that informant has “already” given information to “any” other entity / agency / media

ix. When ITD has incidental / collateral benefit in “any” other case based on information given

36. What is Information when informant is “not” eligible for reward?

i. When informant has provided information for modus operandi “without” specific information about taxpayer’s assets generated / transactions entered “and also” etc. “both”.

ii. Informant is “not” eligible for reward beside ITD has detected evasion of income “and also” asset “both” during search and seizure based on “without” specific information provided by him.

37. Who is other person when informant is “not” eligible for reward?

i. When informant has provided “specific” information for bogus expenses / purchase / modus operandi / income / asset “and also” etc. “both” about “1 specific” person where ITD has “also” detected bogus expenses / purchase / modus operandi / income / asset “and also” etc. “both” about “1 additional” person

ii. Informant is “not” eligible for reward on bogus expenses / purchase / modus operandi / income / asset “and also” etc. “both” about “1 additional” person beside “specific” information provided for “1 specific” person

38. What is Attributable information when informant is “not” eligible for reward?

i. When informant has provided “specific” information “and also” additional tax levied and realized “but” additional tax is “not” directly attributable to the information provided by him.

ii. Hence informant is “not” eligible for reward on “additional” tax levied and realized when “additional” tax is “not” directly attributable to the information provided by him.

39. What is Evasion of income when informant is “not” eligible for reward?

i. When informant has provided “specific” information about evasion of asset where ITD has “not” recovered “same” asset “but” recovered “another” asset beside he has explained modus operandi.

ii. Hence informant is “not” eligible for reward on undisclosed “another” asset where ITD has “not” recovered “same” asset beside he has explained modus operandi

40. What is Uninformed income when informant is “not” eligible for reward?

i. When informant has provided “specific” information about evasion of income “and also” asset “both” but ITD has detected “additional” income / asset which was “not” specifically informed by him

ii. Hence informant is “not” eligible for reward on undisclosed “additional” income / asset where ITD has detected “additional” income / asset

Chapter – IV – Miscellaneous matters for dealing with informants

41. When Informant is “not” eligible for reward?

i. PDIT (Inv.) is permitted to declare “non eligible” informant based on the report forwarded by JDIT (Inv.) that “previously” informant has furnished “false” information “and also” his conduct is “not” proper “both”

ii. Hence JDIT (Inv.) is permitted to ignore information furnished by the informant

42. What are ITD’s rights and duties for “non” disclosure of information?

i. ITD is “not” permitted to provide feedback “and also” update about information received / “subsequent” actions taken

ii. ITD is “not” permitted to disclose information about “specific” taxpayers

iii. ITD is required to disclose information about “specific” taxpayers under “certain” acts like:

iv. Under section 138 of ITA, 1961

v. Under section 84 of BMA, 2015 read with section 138 of ITA, 1961

vi. DGIT (Inv.) is required to provide information under Section 24 of Right to Information (RTI) Act, 2005 read with Second Schedule thereof

43. What is Grievance redressal?

PDIT (Inv.) is permitted to take necessary steps for redressing the grievance “expeditiously” when informant has contracted the PDIT (Inv.) about his grievance.

44. What are Prohibitions for grating reward to govt. servants?

Govt. is “not” permitted for giving reward to govt. servant under ITIRS, 2018 for providing “specific” information about evasion of income “and also” asset “both” who has obtained information during “normal” duties as a govt. servant.

45. Who are servants?

Govt. servant is to include “certain” employees like:

i. Central govt.’s employees

ii. State govt.’s employees

iii. Union Territory (UT) govt.’s employees

iv. Nationalized bank’s employees

v. Local authority’s employees

vii. Public Sector Undertaking (PSU) employees

viii. Corporation’s employees

ix. Body of Corporate, setup by Central govt. / State govt. / UT govt.’s employees

x. Body of Establishment, setup by Central govt. / State govt. / UT govt.’s employees

46. What is Award?

i. Reward is treated “ex-gratia” payment under ITIRS, 2018

ii. ITD is having “absolute” discretion for granting award

iii. ITD’s decision is final and “not” subject to “any” litigation / appeal / adjudication “and also” arbitration “both”

47. What is Informant’s right to file review petition?

Informant is permitted to file a review petition before DGIT (Inv.) within 1 month from date of receipt of decision when he is alleging grave injustice in ITD’s decision for final reward due to “not” obeying requirements as prescribed under ITIRS, 2018 / due to “incorrect” information

48. What are Contains in informant’s review petition?

Informant is required to bring basis for alleging grave injustice “and also” to provide “specific” reference of the provision under ITIRS, 2018 “both” which are “not” followed by reward committee

49. What are DGIT (Inv.) duties for review petition?

i. DGIT (Inv.) is required to place review petition before review committee when he is satisfied with contains of review petition. Review committee is required to consist “certain” authorities like:

a. Principal CCIT of region where reward committee is located

b. CCIT nominated by Principal CCIT

c. DGIT (Inv.) who has placed review petition

ii. Principal CCIT is permitted to nominate CIT in review committee when CCIT is not existed in region

iii. Review committee is required to examine grievances

iv. Review committee is required to take “necessary” action “and also” to communicate decision to informant “both” within 3 months from date of receipt of review petition

50. Whether Reward is assignment?

i. Reward is “not” recognized as assignment by ITD

ii. Reward under ITIRS, 2018 is treated ex-gratia payment

iii. Reward can’t be assigned to anyone by informant

51. Who are Legal heirs / nominees?

i. ITD is permitted for granting award to legal heirs / nominees when informant is passed away.

ii. Informant is required to mention legal heirs / nominees’ name at time of furnishing information in Annexure-A.

iii. Informant is permitted to specify legal heirs / nominees’ shares at time of furnishing information in Annexure-A.

iv. ITD is required to make payment to legal heirs/ nominees “without” any differentiation as would have applied to informant who is “not” passed away.

v. ITD is required to distribute “equally” between multiple legal heirs / nominees when there are “multiple” legal heirs / nominees

52. What are Additional taxes?

i. “Additional” tax is to include income tax and surcharge under ITA, 1961 “and also” BMA, 2015 “both” as directly attributable to information given by informant

ii. “Additional” tax is “not” to include interest, cess, penalty and “any” other levy / fee imposed / imposable under ITA, 1961 “and also” BMA, 2015 “both” as directly attributable to information given by informant

53. What are Additional taxes realizable?

“Additional” tax realizable is to include income tax and surcharge under ITA, 1961 “and also” BMA, 2015 “both” as directly attributable to information given by informant out of “total additional” income detected in accordance to Appraisal Report / final survey report / other final investigation report by DGIT (Inv.) “over and above” income disclosed in the return “if any” filed by taxpayer

54. What is Competent authority for “interim” reward?

Competent authority to grant interim reward to include a committee consisting of concerned DGIT (Inv), PDIT (Inv) “and also” JDIT (Inv) “all 3”

55. What is Competent authority “final” reward?

Competent authority to grant final reward to include a committee consisting of concerned DGIT (Inv), PDIT (Inv), PCIT “and also” JDIT (Inv) “all 4”.

56. What is foreign person?

Foreign person is to include an individual/group of individual “residents” outside India.

57. What is Group of cases?

Group of cases to include cases when information is given by informant is linked substantially with “each other” for information given and/or investigation conducted

58. What is Information?

Information is to include material in “any” form for detecting undisclosed income “and also” undisclosed asset “both” under ITA, 1961 “and/or” BMA, 2015 as provided in person / by email / by letter in accordance with ITIRS, 2018 like:

i. Records

ii. Documents

iii. E – mails

iv. Data held in electronic form

v. Data held in Photographs

59. What is “Not” information?

Information is “not” to include when given in “any” other manner like:

i. WhatsApp

ii. SMS

iii. Phone

iv. Post on social networking site

v. Publishing letter in newspaper

vi. “Any” other media

60. What is Reward in installments?

ITD is permitted to pay reward in installments when informant has furnished information in Annexure-A therefore reward shall be computed based on “additional” tax realized / realizable against “directly” attributable to the information provided in Annexure-A

61. What is Investigation by DGIT (Inv.)?

Investigation conducted by DGIT (inv.) is to include “certain” exercises like:

i. Search and seizure under section 132 of ITA, 1961

ii. Survey under section 133A of ITA, 1961

iii. Enquiry under section 131 of ITA, 1961

iv. Enquiry under section 133(6) of ITA, 1961

62. What is ITSC?

ITSC’s meaning is Income Tax Settlement Commission

63. Who is JDIT(Inv.)?

JDIT (Inv.) meaning is Joint Director of Income Tax (Inv.)

64. Who is ADIT(Inv.)?

ADIT (Inv.) meaning is Additional Director of Income Tax (Inv.)

65. What is PCIT?

PCIT’s meaning is Principal Commissioner of Income Tax

66. What is CIT?

CIT’s meaning is Commissioner of Income Tax

67. Who is PDIT(Inv.)?

PDIT (Inv.) meaning is Principal Director of Income Tax (Inv.)

68. Who is DIT(Inv.)?

DIT (Inv.) meaning is Director of income tax (Inv.)

69. What is Substantial tax evasion under “8” directorates?

Substantial tax evasion is to include evasion of taxes minimum INR 500 lac (5 crore) when undisclosed income detected by “8” investigation directorates like:

i. Investigation directorate at Mumbai

ii. Investigation directorate at Delhi

iii. Investigation directorate at Kolkata

iv. Investigation directorate at Chennai

v. Investigation directorate at Hyderabad

vi. Investigation directorate at Ahmedabad

vii. Investigation directorate at Pune

viii. Investigation directorate at Bangalore

70. What is Substantial tax evasion under “multiple” directorates?

Substantial tax evasion is to include evasion of taxes minimum INR 500 lac (5 crore) in “aggregate” when undisclosed income detected by “multiple” investigation directorates

71. What is Substantial tax evasion under “other than 8” directorates?

Substantial tax evasion is to include evasion of taxes minimum INR 100 lac (1 crore) when undisclosed income detected by “other than 8” investigation directorates

72. What is Undisclosed income detected by Inv. Directorate?

Undisclosed Income detected by Investigation Directorate is to include income and asset detected based on “credible evidence” gathered during investigation conducted by DGIT (Inv.) which may lead to “sustainable additions” in incomes “and also” disallowances of expenses “both” were having good prospect of recovery of taxes / filing of prosecution complaints under ITA, 1961 “and/or” BMA, 2015 as reported by investigating officer “along with” supporting evidence in “certain” reports like:

i. Appraisal reports for search cases

ii. Final survey reports for survey cases

iii. Final investigation reports for “any” other nature of investigation

73. What are Information’s heads in Annexure-A?

i. Informant’s full name

ii. Informant’s father name

iii. Informant’s date of birth

iv. Informant’s permanent address

v. Informant’s current address

vi. Informant’s contact details

vii. Informant’s Aadhar Number / Passport number

viii. Tax evader’s name/names of person/persons/group

ix. Tax evader’s address/addresses of person/persons/ group

x. Tax evader’s “specific” information

xi. Tax evader’s “specific” documents / records

xii. Tax evader’s source of information

xiii. Tax evader’s list of documents

xiv. Informant is related to tax evader?

xv. Informant’s brief summary on evasion of tax

xvi. Informant’s code “if already allotted”

xvii. Informant’s choice for mode of reward’s payment

xviii. Informant’s bank account number for reward’s payment

xix. Informant’s specification for reward’s payment to “multiple informants”

Chapter – V – List of officers and addresses for informing evasion

74. What is Address of DGIT – Diu and Gujarat?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan, Ashram Road, Ahmedabad – 380009, Gujarat

75. What is Address of PDIT – Diu and Gujarat?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan, Ashram Road, Ahmedabad – 380009, Gujarat

76. What are areas covered under Diu and Gujarat?

(i) Diu – Union territory

(ii) Kachchh – Gujarat state

(iii) Dwarka – Gujarat state

(iv) Porbandar – Gujarat state

(v) Jamnagar – Gujarat state

(vi) Morvi – Gujarat state

(vii) Surendra Nagar – Gujarat state

(viii) Botad – Gujarat state

(ix) Bhavnagar – Gujarat state

(x) Amreli – Gujarat state

(xi) Junagadh – Gujarat state

(xii) Gir Somnath – Gujarat state

(xiii) Rajkot – Gujarat state

(xiv) Ahmedabad – Gujarat state

(xv) Gandhinagar – Gujarat state

(xvi) Patan – Gujarat state

(xvii) Mahesana – Gujarat state

(xviii) Banaskantha – Gujarat state

(xix) Sabarkantha – Gujarat state

(xx) Aravali – Gujarat state

77.What is Address of DGIT – Daman, Dadra & Nagar Haveli and Gujarat?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan, Ashram Road, Ahmedabad – 380009, Gujarat

78. What is Address of PDIT – Daman, Dadra & Nagar Haveli and Gujarat?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan, Majura Gate, Opposite New Civil Hospital, Surat – 395002, Gujarat

79. What are areas covered under Daman, Dadra & Nagar Haveli and Gujarat?

(i) Diu – Union territory

(ii) Dadra & Nagar Haveli – Union territory

(iii) Kheda – Gujarat state

(iv) Nadiad – Gujarat state

(v) Anand – Gujarat state

(vi) Mahisagar – Gujarat state

(vii) Panchmahal – Gujarat state

(viii) Dahod – Gujarat state

(ix) Vadodara – Gujarat state

(x) Chhota Udaipur – Gujarat state

(xi) Narmada – Gujarat state

(xii) Surat – Gujarat state

(xiii) Tapi – Gujarat state

(xiv) Dang – Gujarat state

(xv) Navsari – Gujarat state

(xvi) Valsad – Gujarat state

(xvii) Bharuch – Gujarat state

80.What is Address of DGIT – Karnataka?

Director General of Income Tax (DGIT) Investigation Central Revenue Building, Queen’s Road, Bengaluru – 560001

81. What is Address of PDIT – Karnataka?

Principal Director of Income Tax (PDIT) Investigation Central Revenue Building, Queen’s Road, Bengaluru – 560001

82. What are areas covered under Karnataka?

(i) Bengaluru Urban – Karnataka territory

(ii) Bengaluru Rural – Karnataka State

(iii) Kolar – Karnataka State

(iv) Chickballapur – Karnataka State

(v) Ramanagaram – Karnataka State

(vi) Tumkur – Karnataka State

(vii) Dakshin Kannada – Karnataka State

(viii) Udupi – Karnataka State

(ix) Uttara Kannada – Karnataka State

(x) Shimoga – Karnataka State

(xi) Mysore – Karnataka State

(xii) Mandya – Karnataka State

(xiii) Chamarajanagara – Karnataka State

(xiv) Hassan – Karnataka State

83.What is Address of DGIT – Goa and Karnataka?

Director General of Income Tax (DGIT) Investigation Central Revenue Building, Queen’s Road, Bengaluru – 560001

84. What is Address of PDIT – Goa and Karnataka?

Principal Director of Income Tax (PDIT) Investigation Tristar Building, Behind bus stand, EDC Complex, Patto Plaza, Panaji, Goa – 403001

85. What are areas covered under Goa and Karnataka?

(i) Goa

(ii) Belgaum – Karnataka State

(iii) Bagalkot – Karnataka State

(iv) Bijapur – Karnataka State

(v) Dharwad – Karnataka State

(vi) Haveri – Karnataka State

(vii) Davangere – Karnataka State

viii) Gadag – Karnataka State

(ix) Gulbarga – Karnataka State

(x) Bidar – Karnataka State

(xi) Raichur – Karnataka State

(xii) Yadgir – Karnataka State

(xiii) Bellary – Karnataka State

(xiv) Chitradurga – Karnataka State

(xv) Koppal – Karnataka State

86. What is Address of DGIT – Madhya Pradesh?

Director General of Income Tax (DGIT) Investigation Aaykar Bhawan, 48 Arera Hills, Bhopal – 462011, Madhya Prades

87.What is Address of PDIT – Madhya Pradesh?

Principal Director of Income Tax (PDIT) Investigation Bhopal, Aaykar Bhawan, 48 Arera Hills, Bhopal – 462011, Madhya Pradesh

88. What is Address of DGIT – Chattisgarh?

Director General of Income Tax (DGIT) Investigation Aaykar Bhawan, 48 Arera Hills, Bhopal – 462011, Madhya Pradesh

89.What is Address of PDIT – Chattisgarh?

Principal Director of Income Tax (PDIT) Investigation Central Revenue Building, Near Civil Lines, Raipur – 492001

90. What is Address of DGIT – Himachal Pradesh, Haryana and Chandigarh?

Director General of Income Tax (DGIT) Investigation C. R. Building, 1st floor, Sec – I7E, Chandigarh – 160017

91.What is Address of PDIT – Himachal Pradesh, Haryana and Chandigarh?

Principal Director of Income Tax (PDIT) Investigation C. R. Building, 1st floor, Sec – 17E, Chandigarh – 160017

92. What is Address of DGIT – Punjab and J&K?

Director General of Income Tax (DGIT) Investigation C. R. Building, 1st floor, Sec – I7E, Chandigarh – 160017

93.What is Address of PDIT – Punjab and J&K?

Principal Director of Income Tax (PDIT) Investigation SCO – I – 6, 3rd Floor, Opp. BVM School, Kitchlu Nagar market, Ludhiana, Punjab

94. What is Address of DGIT – Tamil Nadu?

Director General of Income Tax (DGIT) Investigation New Income Tax Building, No.46 (Old No.108), Mahatama Gandhi Road, Chennai – 600 034

95. What is Address of PDIT – Tamil Nadu?

Principal Director of Income Tax (PDIT) InvestigationNew Income Tax Building, No.46 (Old No.108), Mahatama Gandhi Road, Chennai – 600 034

96. What is Address of DGIT – Delhi?

Director General of Income Tax (DGIT) Investigation “C” Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi – 110002

97. What is Address of PDIT (1) – Delhi?

Principal Director of Income Tax (PDIT – 1) Investigation “C” Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi – 110002

98. What is Address of PDIT (2) – Delhi?

Principal Director of Income Tax (PDIT – 2) Investigation “C” Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi – 110002

99. What is Address of DGIT – Andhra Pradesh, Telangana and Yanam – Puducherry?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. Stadium Road, Hyderabad – 500004

100. What is Address of PDIT – Andhra Pradesh, Telangana and Yanam – Puducherry?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. Stadium Road, Hyderabad – 500004

101. What is Address of DGIT – Odisha?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan, 8th Floor, Basheer Bagh, L.B. Stadium Road, Hyderabad – 500004

102. What is Address of PDIT – Odisha?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan Annexe, Satsang Vihar, Bhubaneswar – 751001, Odisha

103. What is Address of DGIT – Rajasthan?

Director General of Income Tax (DGIT) Investigation Central Revenue Building, B.D. Road, Statue Circle, Jaipur – 302005, Rajasthan

104. What is Address of PDIT – Rajasthan?

Principal Director of Income Tax (PDIT) Investigation Central Revenue Building, B.D. Road, Statue Circle, Jaipur – 302005, Rajasthan

105. What is Address of DGIT – Kerala, Lakshadweep and Mahe – Puducherry?

Director General of Income Tax (DGIT) Investigation 4th Floor, Aarya Bhangi Pinnacle, Elamkulam, SA Road, Kochi – 682 020, Kerala

106. What is Address of PDIT – Kerala, Lakshadweep and Mahe – Puducherry?

Principal Director of Income Tax (PDIT) Investigation 4th Floor, Aarya Bhangi Pinnacle, Elamkulam, SA Road, Kochi – 682 020, Kerala

107. What is Address of DGIT – West Bengal, Sikkim and Andaman and Nicobar Islands?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan, Annexe Building, P – 13, Chowringhee Square, 3rd Floor, Kolkata – 700069

108. What is Address of PDIT – West Bengal, Sikkim and Andaman and Nicobar Islands?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan, Annexe Building, P – 13, Chowringhee Square, 3rd Floor, Kolkata – 700069

109. What is Address of DGIT for Assam, Arunachal Pradesh, Meghalaya Manipur etc.?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan, Annexe Building, P – 13, Chowringhee Square, 3rd Floor, Kolkata – 700069

110. What is Address of PDIT for Assam, Arunachal Pradesh, Meghalaya Manipur etc.?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan, Christian Basti, G.S. Road, Guwahati – 781005, Assaam

111. What is Address of DGIT – Uttar Pradesh and Uttarakhand states?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan Annexe, 5 – Ashok Marg, Lucknow – 226001, U. P.

112. What is Address of PDIT – Uttar Pradesh and Uttarakhand states?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan Annexe, 5 – Ashok Marg, Lucknow – 226001, U. P.

113. What are areas covered under Uttar Pradesh and Uttarakhand states?

(i) Lucknow – Uttar Pradesh state

(ii) Barabanki – Uttar Pradesh state

(iii) Basti – Uttar Pradesh state

(iv) Faizabad – Uttar Pradesh state

(v) Gonda – Uttar Pradesh state

(vi) Hardoi – Uttar Pradesh state

(vii) Jaunpur – Uttar Pradesh state

(viii) Pratapgarh – Uttar Pradesh state

(ix) Rae Bareilly – Uttar Pradesh state

(x) Chhatrapati Shahuji Maharaj Nagar (Amethi) – Uttar Pradesh state

(xi) Sultanpur – Uttar Pradesh state

(xii) Sitapur – Uttar Pradesh state

(xiii) Unnao – Uttar Pradesh state

(xiv) LakhimpurKheri – Uttar Pradesh state

(xv) Bareilly – Uttar Pradesh state

(xvi) Pilibhit – Uttar Pradesh state

(xvii) Balrampur – Uttar Pradesh state

(xviii) Bahraich – Uttar Pradesh state

(xix) Ambedkar Nagar – Uttar Pradesh state

(xx) Pithoragarh – Uttarakhand state

(xxi) Udham Singh Nagar – Uttarakhand state

(xxii)

(xxiii) Bageshwar – Uttarakhand state

(xxiv) Nainital – Uttarakhand state

(xxv) Almora – Uttarakhand state

(xxvi) Champawat – Uttarakhand state

(xxvii) Shahjahanpur – Uttar Pradesh state

(xxviii) Allahabad – Uttar Pradesh state

(xxix) Azamgarh – Uttar Pradesh state

(xxx) Chandauli – Uttar Pradesh state

(xxxi) Deoria – Uttar Pradesh state

(xxxii) Fatehpur – Uttar Pradesh state

(xxxiii) Ghazipur – Uttar Pradesh state

(xxxiii) Gorakhpur – Uttar Pradesh state

(xxxiv) Kaushambi – Uttar Pradesh state

(xxxv) Kushinagar – Uttar Pradesh state

(xxxvi) Maharajganj – Uttar Pradesh state

(xxxvii) Mau – Uttar Pradesh state

(xxxviii) Mirzapur – Uttar Pradesh state

(xxxix) SantRavidas Nagar – Uttar Pradesh state

(xl) Sonbhadra – Uttar Pradesh state

(xli) Varanasi – Uttar Pradesh state

(xlii) Ballia – Uttar Pradesh state

(xliii) Moradabad – Uttar Pradesh state

(xliv) Bijnor – Uttar Pradesh state

(xlv) Jyotiba Phule Nagar i.e., Amroha – Uttar Pradesh state

(xlvi) Rampur – Uttar Pradesh state

(xlvii) Badaun – Uttar Pradesh state

(xlviii) Sant Kabir Nagar – Uttar Pradesh state

(xlix) Siddhartha Nagar – Uttar Pradesh state

(l) Srawasti – Uttarakhand state

(li) Sambhal – Uttar Pradesh state

114. What is Address of DGIT – Uttar Pradesh and Uttarakhand states?

Director General of Income Tax (DGIT) Investigation Aayakar Bhawan Annexe, 5 – Ashok Marg, Lucknow – 226001, U. P.

115. What is Address of PDIT – Uttar Pradesh and Uttarakhand states?

Principal Director of Income Tax (PDIT) Investigation Aayakar Bhawan Annexe, 5 – Ashok Marg, Lucknow – 226001, U. P.

116. What are areas covered under Uttar Pradesh and Uttarakhand states?

(i) Banda – Uttar Pradesh state

(ii) Chitrakut – Uttar Pradesh state

(iii) Jalaun – Uttar Pradesh state

(iv) Ramabai Nagar (Kanpur Dehat) – Uttar Pradesh state

(v) Mohoba – Uttar Pradesh state

(vi) Kannauj – Uttar Pradesh state

(vii) Meerut – Uttar Pradesh state

(viii) Baghpat – Uttar Pradesh state

(ix) Ghaziabad – Uttar Pradesh state

(x) Muzaffarnagar – Uttar Pradesh state

(xi) Hapur- Uttar Pradesh state

(xii) Agra – Uttar Pradesh state

(xiii) Etah – Uttar Pradesh state

(xiv) Aligarh – Uttar Pradesh state

(xv) Auraiya – Uttar Pradesh state

(xvi) Hathras – Uttar Pradesh state

(xvii) Etawah – Uttar Pradesh state

(xviii) Farrukhabad – Uttar Pradesh state

(xix) Jhansi – Uttar Pradesh state

(xx) Lalitpur – Uttar Pradesh state

(xxi) Mathura – Uttar Pradesh state

(xxii) Firozabad – Uttar Pradesh state

(xxiii) Mainpuri – Uttar Pradesh state

(xxiv) Kanshiram Nagar – Uttar Pradesh state

(xxv) Gautam Buddha Nagar – Uttar Pradesh state

(xxvi) Bulandshahr – Uttar Pradesh state

(xxvii) Chamoli – Uttarakhand state

(xxviii) Dehradun – Uttarakhand state

(xxix) Haridwar – Uttarakhand state

(xxx) Pauri – Uttarakhand state

(xxxi) Rudra prayag – Uttarakhand state

(xxxii) Saharanpur – Uttar Pradesh state

(xxxiii) Tehri Garhwal – Uttarakhand state

(xxxiv) Uttarkashi – Uttarakhand state

(xxxv) Kanpur – Uttar Pradesh state

(xxxvi) Shamli – Uttar Pradesh state

117. What is Address of DGIT – Greater Mumbai and Navi Mumbai?

Director General of Income Tax (DGIT) Investigation 3rd Floor, Scindia House, Ballard Estate, Mumbai – 400 038

118. What is Address of PDIT – Greater Mumbai and Navi Mumbai?

Principal Director of Income Tax (PDIT) Investigation 3rd Floor, Scindia House, Ballard Estate, Mumbai – 400 038

119. What is Address of PDIT-2 – Greater Mumbai and Navi Mumbai?

Principal Director of Income Tax (PDIT-2) Investigation 2, 3rd Floor, Scindia House, Ballard Estate, Mumbai – 400 038

120. What is Address of DGIT – Bihar and Jharkhand?

Director General of Income Tax (DGIT) Investigation Central Revenue Building, 3rd Floor, Birchand Patel Path, Patna-800001, Bihar

121. What is Address of PDIT – Bihar and Jharkhand?

Principal Director of Income Tax (PDIT) Investigation Central Revenue Building, 3rd Floor, Birchand Patel Path, Patna-800001, Bihar

122. What is Address of DGIT – Maharashtra?

Director General of Income Tax (DGIT) Investigation Aayakar Sadan, 8th Floor, Bodhi Tower, 548/2B; Salisbury Park, Pune-411 037, Maharashtra

123. What is Address of DIT – Maharashtra?

Director of Income Tax (DIT) Investigation Sadan, 7th Floor, Bodhi Tower, 548/2B; Salisbury Park, Pune-411 037, Maharashtra

124. What are areas covered under Maharashtra?

(i) Pune – Maharashtra state

(ii) Satara – Maharashtra state

(iii) Sangli – Maharashtra state

(iv) Solapur – Maharashtra state

(v) Sindhudurg – Maharashtra state

(vi) Palghar – Maharashtra state

(vii) Thane – Maharashtra state

(viii) Raigarh – Maharashtra state

(ix) Ratnagiri – Maharashtra state

(x) Ahmadnagar – Maharashtra state

(xi) Kolhapur – Maharashtra state

125. What is Address of DGIT – Maharashtra?

Director General of Income Tax (DGIT) Investigation Aayakar Sadan, 8th Floor, Bodhi Tower, 548/2B; Salisbury Park, Pune-411 037, Maharashtra

126. What is Address of DIT – Maharashtra?

Director of Income Tax (DIT) Investigation Saraf Chamber Sadar Mount Road, Nagpur- 440001, Maharashtra

127. What are areas covered under Maharashtra?

(i) Gadchiroli – Maharashtra state

(ii) Gondia – Maharashtra state

(iii) Bhandara – Maharashtra state

(iv) Nagpur – Maharashtra state

(v) Chandrapur – Maharashtra state

(vi) Amravati – Maharashtra state

(vii) Wardha – Maharashtra state

(viii) Yavatmal – Maharashtra state

(ix) Washim – Maharashtra state

(x) Akola – Maharashtra state

(xi) Buldhana – Maharashtra state

(xii) Hingoli – Maharashtra state

(xiii) Nanded – Maharashtra state

(xiv) Parbhani – Maharashtra state

(xv) Jalna – Maharashtra state

(xvi) Aurangabad – Maharashtra state

(xvii) Jalgaon – Maharashtra state

(xviii) Dhule – Maharashtra state

(xix) Nandurbar – Maharashtra state

(xx) Nasik – Maharashtra state

(xxi) Beed – Maharashtra state

(xxii) Latur – Maharashtra state

(xxiii) Osmanabad – Maharashtra state

Reward for informing to Narcotic Control Bureau (NCB)

Chapter – VI – Preface of reward for informing to NCB

128. What are Guidelines for rewards to govt. officers / informers / others?

i. has issued “new” guidelines for granting rewards to govt. officers / informers “and also” other persons “both” against seizures of Narcotics drugs, Psychotropic substances etc.

ii. This guideline is known as “The guidelines for grant of rewards to be paid to the officers, informers and other persons, 2017”

iii. This guideline is issued on Oct 10, 2017 for regulating grant and payment of reward to govt. officers / informers “and also” to other persons “both”.

129. What is Award’s limit for govt. officers?

i. officers are permitted to receive maximum INR 20 lac during “entire” career “and also” INR 0.50 lac at “single” time “both”.

ii. officers are permitted to receive maximum INR 2 lac by Apex Central Rewards Committee (ACRC) in “exceptional” cases at “single” time

iii. officers are permitted to receive maximum 50% of total “admissible” award at “pre-trial” stage when “test” report from chemical lab is turns positive.

iv. NCB, Ministry of Home Affairs (MHA) is co-ordinating to process the reward proposals for other central “and also” state agencies “both” working in field of drug interdiction.

130. What are Objects for reward guidelines, 2017?

i. For preventing reward’s grant as “routine” matter

ii. For prescribing criteria for granting reward

iii. For encouraging officials for developing information, effecting seizures “and also” post seizures investigations “both”

iv. For discouraging reward’s grant in “normal” duties.

131. Who are Eligible informers?

“All” informers whose information’s are leading to seizures of “certain” items like:

i. Narcotic Drugs

ii. Psychotropic substances

iii. Controlled substances

iv. Forfeiture of illegally acquired property under chapter VA of NDPS Act, 1985

v. Contravention of rules made thereunder

132. Who are Eligible govt. officers?

i. “All” officers are eligible when posted in Central / State / UTs govt. “and also” empowered under NDPS Act, 1985 “both” for seizing, successful investigating / prosecuting and for conducting “post” investigation against contravention of provisions of NDPS Act, 1985

ii. “All” officers are eligible when posted in “other” Central / State / UTs govt. “and also” assisting for detecting contravention of provisions of NDPS Act, 1985, Rules / order made thereunder “both”

133. What are Reward’s rates for seizing drugs?

Sl. No.	Commodity’s name	Maximum reward per Kg. in INR	Prescribed Purity
(i)	Opium	6,000	Standard Opium
(ii)	Morphine base and its Salts	20,000	Minimum 90% anhydrous morphine
(iii)	Heroin and its salts	1,20,000	Minimum 90% diacetyl morphine
(iv)	Cocaine and its salts	2,40,000	Minimum 90% anhydrous cocaine
(v)	Hashish	2,000	Minimum 4% THC
(vi)	Hashish Oil	10,000	Minimum 20% THC
(vii)	Ganja	600	Commercially acceptable as Ganja
(viii)	Mandrax Tablets	2000	Methaqualone’s presence
(ix)	Amphetamine, its salts and preparations thereof	20,000	Minimum 100% pure ATS with pro rata reduction for reduced purity
(x)	Methamphetamine, its salt and preparation thereof	20,000	Minimum 100% pure ATS with pro rata reduction for reduced purity
(xi)	Ecstasy/3,4- Methylene dioxy- methamphetamine (MDMA)	15,000 per 1,000 tablets	MDMA’s presence
(xii)	Lysergic acid diethylamide (LSD)	30 per Blot	LSD’s presence
(xiii)	Destruction of Illicit Opium Poppy Crop	10,000 per hectare	—
(xiv)	Destruction of Illicit Cannabis Crop	10,000 per hectare	—
(xv)	Poppy Straw	240	Minimum 20% present street price

Explanations

Maximum reward under SI.No xiii and xiv will be computed for “entire team” not for individual officer

Maximum reward will be reduced on pro-rate basis when purity is lower than the prescribed

134. What are Reward’s rates for seizing controlled drugs?

Sl. No.	Commodity’s name	Maximum reward in INR	Prescribed Purity
(i)	Ephedrine, its salts and preparations thereof	280 Per Kg	100%
(ii)	Pseudo-ephedrine, its salts and preparations thereof	480 per Kg	100%
(iii)	Acetic Anhydride	10 per liter	100%
(iv)	Ketamine, its salts and preparations thereof	700 per Kg	100%
(v)	Anthranilic Acid	45 Per Kg	100%
(vi)	N-acetyl Anthranilic acid	80 Per Kg	100%
(vii)	Diazepam and its preparations	0.53 per tablet of 5mg	100%
(viii)	Alprazolam and its preparations	0.20 per tablet of 5mg	100%
(ix)	Lorazepam and its preparations	0.296 per tablet of 5mg	100%
(x)	Alprax and its preparations	0.52 per tablet of 5mg	100%
(xi)	Buprenorphine/ Tidigesic and its preparations	25,000 per Kg	100%
(xii)	Dextropropoxyphene, its salts and preparations thereof	2,880 per Kg	100%
(xiii)	Twin and its preparations	1.044 per vial of 30mg	100%

Reward for informing to Custom and Excise depts.

Chapter – VII – Preface of reward for informing to Custom and Excise depts.

135. What are Reward’s guidelines?

These guidelines are applicable vide notification no. F.No. R-13011/6/2001-Cus (AS) dated April 16, 2004 for granting rewards to informers “and also” Govt. servants “both” for services made and/or infringements / evasion of duty/tax etc. detected under “certain” acts like:

i. Customs Act, 1952

ii. Central Excise Act, 1944

iii. Narcotic Drugs and psychotropic Substances (NDPS) Act, 1985

iv. Finance Act, 1994 for service Tax

136. What is Monetary limit for single govt. officer?

i. officers are permitted to receive maximum INR 15 lac during “entire” career “and also” INR 1 lac at “single” time “both”.

ii. Moreover officers are permitted to receive maximum INR 2 lac at “single” time by board “after” reward section’s recommendations “and also” proposals are to be sent to MHA, through DGRI / DGCEI “both” in “exceptional” cases

137. Who is Sanctioning authority for award to informers?

Govt. is empowered for sanctioning award within “certain” limits like:

SI.No	Monetary Limit	Reward Sanctioning Authority
(i)	Maximum 5 lac	Jurisdictional Head of Department, i.e. Commissioner of Customs (CC) “and/or” Central Excise /Addl. Director General, DRI/Addl. Director General, DGCEI
(ii)	Maximum 10 lac	Combination of Committee for sanctioning reward: (i) Jurisdictional CC “and/or” Central Excise/ ADG, DRI/ADG, DGCEI (ii) Jurisdictional Addl. Commissioner/ Director of Senior most Jt. Commissioner/ Director of Commissionerate / DRI/DGCEI (iii) Officer of equivalent rank, outside Commissionerate/ Directorate i.e. Addl. / Jt. CC & Central Excise of another local Commissionerate/Nearest Jt. Director (DRI) / Jt. Director (CEI) / Jt. Director (DOL) nominated by Jurisdictional Commissioner/ ADG, DRI, ADG, CEI.
(iii)	Maximum 20 lac	Combination of Committee for sanctioning reward: (i) Jurisdictional Chief Commissioner/DGRI/DCCEI (ii) Jurisdictional CC “and/or” Central Excise/ADG, DRI/ADG, DGCEL (iii) Commissioner (Logistics) / “any” other Commissioner rank officer, nominated by the Chief Commissioner/DGRI/DGCEI.
(iv)	Above 20 lacs for “other than” Service Tax Cases	Combination of Committee for sanctioning reward: (i) Jurisdictional Chief Commissioner (ii) Director General (Revenue Intelligence) (iii) Director General (CEI)
(v)	Above 20 lacs for Service Tax cases	Combination of Committee for sanctioning reward: (i) Jurisdictional Chief Commissioner (ii) Director General (Service Tax) (iii) Director General (CEI)

138. Who is Sanctioning authority for award govt. servants?

Govt. is empowered for sanctioning award within “certain” limits like:

SI.No	Monetary Limit	Reward Sanctioning Authority
(i)	Maximum 5 thousand	Jurisdictional Addl. Commissioner/Jt. Commissioner of Customs (CC) & Central Excise/Addl./Joint director of DRI/CEI
(ii)	Maximum 10 thousand	Jurisdictional Head of the Department i.e. CC “and/or” Central Excise/ADG, DRI/ADG, CEI.
(iii)	Maximum 50 thousand	Combination of Committee for sanctioning reward: (i) Jurisdictional CC “and/or” Central Excise /Addl. Director General (DRI)/Addl. Director General (CEI). (ii) Jurisdictional Addl./Joint CC & Central Excise/Addl./Jt. Director (DRI)/Addl./Jt. Director (CEI) (iii) An outside Addl./Jt. Commissioner /Addl./Jt. Director (DRI)/ Addl./Jt. Director (CEI), nominated by Jurisdictional Commissioner in consultation with concerned Commissioner/DG/ADG.
(iv)	Maximum 100 thousand	Combination of Committee for sanctioning reward: (i) Jurisdictional Chief Commissioner/DGRI/DGCEI, (ii) Jurisdictional CC “and/or” Central Excise/ADG, DRI/ADG, CEI (iii) Commissioner (Logistics) / “any” other CC/ Central Excise, nominated by the Chief Commissioner/ DGRI/DGCEI.

Chapter – VIII – Guidelines on award to informers and officers

139. What are Guidelines on award?

i. Existing policy, procedure and guidelines for granting reward to informers “and also” govt. servants “both” are issued vide MHA’s letterNo. 13011/3/85- Ad.V dated March 30^th, 1985

ii. Existing policy procedure and guidelines are applicable for seizures made/ infringement / duty’s evasion “etc.” detected by field formations under administrative control of Central Board of Excise & Customs (CBEC) “after” comprehensive review by govt. based on recommendations made by working group set up for reviewing the Reward Schemes in Department of Revenue “and also” various suggestions received from the field formations “both”.

iii. Existing policy procedure and guidelines are “without any” fundamental changes through various recommendations and changing scenario of smuggling “and also” commercial frauds “both” have been considered necessary.

iv. Hence decided to lay down “certain” revised consolidated guidelines for granting reward to informers “and also” servants “both”.

v. “All” previous guidelines issued on this subject are deemed to be modified “and also” revised to the extent indicated in succeeding paras “both”.

vi. Existing policy procedure and guidelines as contained in previous orders/ instructions issued by MHA will remain unchanged when “not” inconsistent with present/revised guidelines

140. What is Guidelines’ scope?

i. These guidelines are applicable for granting rewards to informers “and also” servants “both” for cases of seizures made “and/or” infringements/evasion of duty “etc.” detected under “certain” Acts like:

a. Customs Act, 1962

b. Central Excise Act, 1944

c. Narcotic Drugs & Psychotropic Substances (NDPS) Act,

(ii) These guidelines are “also” applicable for granting rewards for cases of detection of Drawback frauds / abuses of duty exemption schemes i.e. DEEC, DEPB, EPCG “etc.” unearthed based on “specific” information.

141. Who are Eligible ‘A’ group officers?

Generally, ‘A’ group officers i.e. Dy. Commissioner of Custom & Central Excise are eligible for receiving reward based on contribution made by them as a team and in their individual capacity for collecting intelligence, surveillance, effecting of seizure/detection of duty evasion “and also” post-seizure investigation “both”.

142. Who are “non” eligible ‘A’ group officers?

Generally, ‘Above A’ group officers i.e. “above” Dy. Commissioner of Custom & Central Excise are “not” eligible for receiving reward based on value of seized goods / amount of duty evaded and “etc.”

143. Who are Eligible ‘above A’ group officers?

Exceptionally, ‘Above A’ group officers i.e. “above” Dy. Commissioner of Custom & Central Excise are eligible for receiving reward based on “good” services rendered by them “and also” proposal is forwarded by jurisdictional Chief Commissioners of Customs and Central Excise to MHA through DGRI / DGCEI.

144. Who are Eligible officers in govt. depts. / agencies?

Generally, ‘A’ group officers i.e. “equivalent to” Dy. Commissioner of Custom & Central Excise are eligible for receiving reward based on seizures of contraband goods effected by them under Customs Act, 1962.

145. What is Eligible category “other” / agencies officers?

Govt. servants “in other” depts. / Agencies to include “certain” employees like:

i. Police officers

ii. Border Security Force (BSF) officers

iii. Coast guard officers

iv. “Etc.” officers

146. What are Eligibility criteria for govt. servants?

i. Now needed better appreciation of work by govt. officers those are engaged in investigation

ii. Govt. officers are required at par with govt. officers those are involved in collection of intelligence “and also” search/seizure operations “both”

iii. Now-a-days economic crimes are shifting from outright smuggling to commercial frauds

iv. Now officers are required to perform in-depth investigation “and also” collection of evidence for establishing various law’s infringements “both”.

147. What are Eligibility criteria for COFEPOSA “etc.” employees?

Govt. officers are working in “post-investigation” work through “certain” offices like:

i. Working for adjudication

ii. Working for Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) 1974

iii. Working for legal cell of Commissionerate/Custom House

iv. Working for prosecution cell of Commissionerate/Custom House

148. What is Monetary limit for COFEPOSA “etc.” employees?

Lum-sum maximum reward is INR 5000 in “each case” when evidences are existed for demonstrating “extra” hard work, exceptional zeal enthusiasm / initiative displayed by officers for assisting in speedy “and also” effective finalization of adjudication, COFEPOSA, Legal / prosecution proceedings which are ending in favorable decisions “both” like:

i. Seized goods’ confiscation

ii. Penalties’ imposition

iii. Duties demand’s confirmation

iv. Detention/convictions

v. Etc.

149. Who are Eligible Govt. servants working in audit / special audit?

Lum-sum maximum reward is INR 5000 in “each case” when evidences are existed for demonstrating “outstanding” contribution in detecting “major” cases of evasion of central excise duty.

150. Who are Eligible servants working in CDR in CEGAT?

i. Departmental Representatives and “other officers/staff” working in office of Chief Departmental Representative (CDR) CEGAT are “also” eligible for receiving award

ii. Officers/staffs are required to demonstrate that opposite party was represented by a senior advocate / eminent lawyer “and also” would have lost the case “both”.

iii. Officers/staffs are required to demonstrate that they have made pain-staking efforts “and also” effective pleading by them “both”.

Chapter – IX – Quantum and Ceiling of Rewards

151. What is 20% reward for contraband goods seized / duty evaded?

Informers “and also” Govt. servants “both” are eligible for maximum reward 20% against “net” sale-proceeds of “contraband” goods seized “and/or” amount of duty evaded

152. What is 20% reward for fine and penalty levied / imposed?

Informers “and also” Govt. servants “both” are eligible for maximum reward 20% against amount of fine and penalty levied/imposed “and also” recovered “both”.

153. What is 20% reward for gold, silver, opium and narcotic drugs “etc.” seized?

Informers “and also” Govt. servants “both” are eligible for maximum reward 20% against gold, silver, opium and other narcotic drugs “etc.” seized under provisions of Customs Act, 1962/Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985 based on “specific rates” indicated in Annexure.

154. What is periodical review for 20% reward?

Maximum reward 20% is to be “periodical” reviewed in accordance with price fluctuations of items through sending “periodical” intimations to DGRI/ DGNCB who will send “suitable” recommendations to MHA for appropriate revision

155. What is 20% reward for duty draw back frauds / abuse of duty exemption?

Informers “and also” Govt. servants “both” are eligible for maximum reward 20% against recovery of drawback claimed fraudulently “and/or” recovery of duties evaded under DEEC/DEPB/EPCG schemes and amount of fine/penalty levied/ imposed “and also” recovered “both”

156. What is 10% reward to govt. servants for good seized / duty evaded “etc.”?

“Ordinarily” govt. servants are eligible for maximum reward 10% on “certain” goods seized/duty “etc.” recovered like:

i. Maximum 10% against “net” sale proceeds of “contraband” goods seized

ii. Maximum 10% against duty evaded

iii. Maximum 10% against fraudulently claim duty draw back recovered

iv. Maximum 10% against fine / penalty levied / imposed “and also” recovered “both”

157. What is 20% reward to govt. servants for good seized / duty evaded “etc.”?

“Ordinarily” govt. servants are eligible for maximum reward 10% on “certain” goods seized/duty etc. recovered “and also” seizure of Gold, Silver, Opium & Narcotic drugs, etc. “both”

But

Govt. servants are eligible for maximum reward 20% when they have exposed themselves to a great personal hazard / displayed exemplary courage, commendable initiative / resourcefulness of extraordinary nature “or” when their personal efforts are “mainly” responsible for detection of seizure/evasion of duty.

158. What is 10 lac reward to govt. servant for good seized / duty evaded “etc.”?

“Ordinarily” govt. servants are eligible for maximum reward 10 lac during his “entire” career “and also” 1 lac at “single” time “both”

159. What is 1 lac reward to govt. servant for good seized / duty evaded “etc.”?

“Ordinarily” govt. servants are eligible for maximum reward 1 lac at “single” time

But

“Exceptionally” govt. servant is eligible for maximum reward “exceeding” 1 lac at “single” time by board “after” reward section’s recommendations “and also” proposals are to be sent to MHA, through DGRI / DGCEI “both”

Chapter – X – Miscellaneous

160. What is Competent Authority’s role for routine matter?

i. Competent authority is required to ensure that reward should be purely “ex-gratia” payment “and also” to be based on ITIRS, 2018 guidelines “both”

ii. Competent authority is required to ensure that reward can’t be claimed by “anyone” as a matter of right.

iii. Competent authority is required to ensure that reward is “not” granted as routine matter

iv. Competent authority is required to keep in mind specificity and accuracy of information, risk and trouble undertaken, extent “and also” nature of help rendered by informer “both”

v. Competent authority is required to assess difficulties faced for securing information when vigilance of staff led to seizure, special initiative, efforts “and also” ingenuity displayed etc. “both”.

vi. Competent authority is required to assess “special” initiative efforts and ingenuity displayed, etc. besides seizure of “contraband” goods, owners/ organizers / financiers /racketeers “and also” carriers “both”

vii. Competent authority is required to assess that reward should “not” be sanctioned for routine “and also” normal nature of work “both”.

161. What is 50% advance / interim reward?

Govt. is empowered to pay 50% advance / interim reward to informers “and also” govt. servants “both” against total “admissible” reward “immediately” on seizure of “certain” category of goods like:

i. Gold / silver bullion

ii. Arms and ammunition

iii. Explosives

iv. Opium

v. Other narcotic drugs

162. What is 25% advance / interim reward?

Govt. is empowered to pay 25% advance / interim reward to informers “and also” govt. servants “both” against total “admissible” reward “immediately” on seizure of “certain” category of goods like:

i. Outright smuggling

ii. Seizures of contraband goods

iii. Seizures of foreign currency

163. What is 0% or 25% advance / interim reward?

i. Govt. is empowered to pay 0% advance / interim reward to informers “and also” govt. servants “both” against total ““admissible” reward “immediately” on “certain” category like:

a. Customs appraising’ cases

b. Town-seizures’ Cases

c. Central Excise duty evasion’ cases

ii. However, is empowered to pay 25% advance / interim reward to informers “and also” govt. servants “both” in abovementioned cases as referred under para i(a) to i(c) when parties / persons involved have “voluntarily” paid amount of duty evaded during course of investigation “and also” admitting their liability “both”

164. What are Exceptional cases for advance / interim reward?

Head of department is permitted to sanction “suitable” advance / interim reward on spot based on “judgement” against value of seizures effected / magnitude of evasion of duty/infringement detected “and also” special efforts / ingenuity displayed by officers “both”

165. What is Payment of final reward?

i. is empowered to make 100% payment against final reward “after” adjusting advance / interim reward to informers “and also” govt. servants “both”

ii. is empowered to pay 100% final reward “after” conclusion of adjudication/ appeal/revision proceedings.

iii. Final reward will be determined against “net” sale proceeds of goods seized/ confiscated “and/or” amount of “additional” duty / fraudulently claimed Drawback recovered and penalty / fine recovered “and also” total reward admissible “both”

iv. Payments of final reward to govt. servants are subject to instructions “separately” given

166. What is Final reward?

Advance / interim reward and final reward are permitted maximum 20% against “net” sale proceeds “and also” amount of “additional” duty / fine /penalty recovered / amount of drawback “fraudulently” claimed is recovered “both”.

167. What is Review of final rewards sanctioned?

i. “Generally,” final reward sanctioned by sanctioning authority / committee shall “not” be reviewed / re-opened.

ii. (a) “Exceptionally” final reward sanctioned by sanctioning authority / committee shall be reviewed / re-opened when DGRI / DGCEI/ Chief Commissioner is satisfied that review of final reward is “absolutely” necessary for redressing “any” grave injustice to Informer/Govt. servant “and also” made “specific” Board’s recommendation “both”.

(b) Govt. is empowered to review final reward sanctioned based on “specific” Board’s recommendations.

168. What is Mechanism for monitoring limit INR 10 lac to Govt. servants?

i. “All” rewards sanctioned to govt. servant should be entered in his service book “before” disbursing to him for monitoring maximum INR 10 lac as permitted during “entire” career

ii. Detailed instructions as issued vide Ministry’s letter F.No. 394/46/95-Cus(AS) dated September 18, 1998 are to be obeyed strictly

169. What is Mechanism for monitoring fixing of price of goods seized?

Head of departments are required to take “special” care to ensure that value of goods as fixed at time of seizure is fully realistic “and also” representing correct value of goods seized “both”

170. What is Mechanism for monitoring rotation of officers?

i. Head of departments are required to periodically “rotate” duties of officers to provide chance to “all” officers to be posted “rotationally” at airports, DRI, DGCEI and Headquarters of Preventive of Commissionerate /Custom House

ii. Head of departments are required “not” to allow officers to continue with “same” posting “more than” the prescribed tenure in accordance with Board’s instructions

iii. Head of departments are required to ensure that “all” officers are “periodically” posted at anti-smuggling dept. “and also” anti-evasion dept. “both”.

171. What is Undertaking by informer?

i. Informer is required to furnish undertaking when furnishing “any” information / document that he / she is aware about extend of reward as depend on precision of information furnished by him / her

ii. Informer is required to read provisions of section 20 of Bharatiya Nyaya Sanhita (BNS) 2023 / Indian Penal Code (IPC) 1860 when information furnished by him/her is found to be false, he/she would be liable to prosecution

iii. Informer is required to accept that Govt. is under “no” obligation to enter into “any” correspondence for details of seizures made “etc.”

iv. Informer is required to accept that payment of reward is ex-gratia “and also” having “absolute” discretion of competent authority

v. Informer is required to accept that govt. is under “no” obligation for granting / sanctioning maximum admissible reward @ 20% against “net” sale proceeds of seized / confiscated goods “and / or” amount of “additional” duty / penalty / redemption fine recovered “and also” amount of reward to be sanctioned “both”

172. What are Penalties?

Sl. No.	Commodity’s name	Illicit Prices in INR	Maximum reward 20% per kg. in INR	Prescribed purity
(i)	Gold	–	500000	Minimum 999.5 mille
(ii)	Silver	–	1000	Minimum 99%
(iii)	Opium	1100 to 2000	220	Standard opium
(iv)	Morphine base and its salts	40000 to 50000	8000	Minimum 90% of anhydrous morphine
(v)	Heroin and its salts	100000 to 300000	20000	Minimum 90% diacetyl morphine
(vi)	Cocaine and its salts	200000 to 60,000	40000	Minimum 90% of anhydrous cocaine
(vii)	Hashish	2000 to 3500	400	With THC content of Minimum 4%
(viii)	Hashish oil	10000 to 17500	2000	With THC content of Minimum 20%
(ix)	Ganja	400 to 500	80	Commercially acceptable as Ganja
(x)	Mandrax Tablets	–	500	Presence of Methaqualone

173. Income Tax Informants Rewards Scheme, 2018?

Income Tax Informants Rewards Scheme, 2018: Reward up to Rs. 5 crore

ANNEXURE – A

FORM OF STATEMENT FOR FURNISHING INFORMATION BY INFORMANT

REGARDING SUBSTANTIAL TAX EVASION TO THE INCOME TAX

DEPARTMENT FOR REWARD AS PER

INCOME TAX INFORMANTS REWARD SCHEME 2018

1.	Full name of the informant (of each informant separately if there are more than one informant) (in capital letters)	:
2.	Father’s name	:
3.	Date of Birth	:
4.	Permanent address of the informant(s)	:
5.	Current address of the Informant(s) (if different from permanent address)	:
6.	Contact particulars (a) Landline Telephone No. (b) Mobile No. (c) Email ID, if any	:
7.	Aadhar Number (foreign persons may mention Passport number if not having Aadhar number) (attach copy of Aadhar card or Passport) (of each informant separately if there are more than one informant)	:
8.	Name/names of person/persons/group in respect of whom the information is furnished (PAN may be mentioned, if known)	:
9.	Address/Addresses of person/persons/ group in respect of whom the information is furnished	:
10.	Full particulars of (the information furnished Should be specific, reliable and definite. (a) Additional sheet maybe attached, if required) (b) Nature, source and extent of substantial tax evasion (c) Nature, location and estimated value of undisclosed assets Modus operandi of tax evasion (d) Financial Years to which the tax evasion relates
11.	Particulars of information! documents furnished, if any – (a) In original (b) Copy only
12.	Source of information: – (a) Whether the information has been acquired personally in the capacity of an employee, relation or partners etc., of the person mentioned at Sl. 8 above   (b) Whether information has been acquired through some other person. If so, his connection with the person at Sl. 8 above
13.	List of documents, if any, furnished in support of the information (a) In original (b) Copy only
14.	Is any of the parties involved in the alleged tax evasion related to you? If yes, furnish details.
15.	Briefly state (attach evidence, if any, and attach extra sheet, if required): (a) How you have come to know about the information;   (b) Special efforts, if any, made; (c) Risks and trouble undertaken (d) Expenditure, if any, incurred
16.	Informant Code, if any, allotted earlier under this or old Scheme
17.	Preferred mode of payment of reward (Cash! bank transfer) (in case of foreign persons reward will not be paid by cash)
18.	Particulars of bank account in which payment of reward is to be made (account no., bank name, branch, IFSC code etc details)
19.	In case of multiple informants, share at which reward is to be paid		Name of informants	Payable share (%)

174. NCB’s guidelines for rewarding to officers/informers/other persons, 2017?

Press Information Bureau
Government of India
Ministry of Home Affairs
12-December-2017 15:17 IST

Government issues new guidelines for grant of rewards to be paid to officers, informers and other persons in case of seizures of Narcotics drugs, Psychotropic substances etc.

The Government of India has issued new reward guidelines called “The guidelines for grant of rewards to be paid to the officers, informers and other persons, 2017” on October 10, 2017 to regulate the grant and payment of reward to informers and government officers.

As per this policy, an officer is eligible for Rs. 20,00,000/- reward during his entire career and Rs. 50,000/- at a time. However, a maximum reward of Rs. 2,00,000/- may also be given to an individual in exceptional cases by the Apex Central Rewards Committee. Up to 50% of the total admissible reward amount can be given at pre-trial stage if the test report from chemical lab turns positive. As per this policy, the reward sanctioning authority should also consider the factors while granting reward to informers, like accuracy of the information, degree of risk involved, extent and nature of the help rendered by the informer and whether the information also gave clues of the person involved in the drug trafficking racket. Narcotics Control Bureau, Ministry of Home Affairs has been made the coordinating agency to process the reward proposal of other Central and State agencies working in the field of drug interdiction.

While formulating the Reward Guidelines, 2017, the Government of India has also laid down the following principles: –

• • Reward should not be granted as a matter of routine.
  • Criteria for grant of reward to informers have been prescribed.
  • Provision for special efforts made by the government officials in developing the information, effecting the seizure and post seizure investigation.
  • It also excludes any work done by an individual officer in his normal course of duties.

As per the new guidelines, the reward scheme will be made applicable to –

• • Informers whose information leads to seizures of Narcotic Drugs, Psychotropic Substances, Controlled substances, forfeiture of illegally acquired property under chapter V A of NDPS Act and contravention of rules made there under, which is booked by any Central and State agencies.
  • Officers of Central / State / UTs Government empowered under the provisions of the NDPS Act, 1985 who make seizures, successful investigation/prosecution and conduct post investigation work in respect of contravention of provisions of NDPS Act, 1985.
  • Officials of other Central / State / UTs Government who assisted in detecting the contravention of the provisions of the NDPS Act, 1985, Rules or order made there under.

The new reward guideline has not only included new drugs/ psychotropic substances in the revised reward policy but also increased the rate of reward of the seized drug. The revised reward scheme has increased the quantum of reward as per the following tables (I & II):-

Sl. No.	Commodity	Proposed rate of maximum reward (Rs. Per Kg.)	Prescribed Purity
1.	Opium	6,000/-	Standard Opium
2.	Morphine base and its Salts	20,000/-	90% or more of anhydrous morphine
3.	Heroin and its salts	1,20,000/-	90% or more of diacetyl morphine
4.	Cocaine and its salts	2,40,000/-	90% or more of anhydrous cocaine
5.	Hashish	2,000/-	With THC content of 4% or more
6.	Hashish Oil	10,000/-	With THC content of 20% or more
7.	Ganja	600/-	Should be commercially acceptable as Ganja.
8.	Mandrax Tablets	2000/-	Presence of Methaqualone
9.	Amphetamine, its salts and pre-parations thereof	20,000/-	100% pure ATS with pro rata reduction for reduced purity
10.	Methamphetamine, its salt and preparation thereof	20,000/-	100% pure ATS with pro rata reduction for reduced purity
11.	Ecstasy or 3,4- Methylene deoxy methamphetamine (MDMA)	15,000/1,000 tablets	Presence of MDMA
12.	Lysergic acid diethylamide (LSD)/	30 Rs/ Blot	Presence of LSD
13.	Destruction of Illicit Opium Poppy Crop	Rs 10,000 per hectare
14.	Destruction of Illicit Cannabis Crop	Rs 10,000 per hectare
15.	Poppy Straw	240 (20% of the present street price)

N.B. (i) For the SI No. 13 and 14 the maximum reward will be computed for entire team and not an individual officer.

(ii) Rewards shall be reduced pro-rate if the purity is less than the one prescribed above.

Rates of Reward in respect of controlled /psychotropic substances, etc. seized under Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985

Sl. No.	Commodity (Controlled/ psychotropic substances/ synthetic drugs)	Rate of Maximum reward	Prescribed purity
1.	Ephedrine, its salts and preparations thereof	Rs. 280/- Per Kg	100%
2.	Pseudo-ephedrine, its salts and preparations thereof	Rs. 480/-per Kg	100%
3.	Acetic Anhydride	Rs. 10/- per liter	100%
4.	Ketamine, its salts and preparations thereof	Rs. 700/- per Kg	100%
5.	Anthranillic Acid	Rs. 45/- Per Kg	100%
6.	N-acetyl Anthranillic acid	Rs. 80/- Per Kg	100%
7.	Diazepam and its preparations	Rs. 0.53/- per tablet of 5mg	100%
8.	Alprazolam and its preparations	Rs.0.20/- per tablet of 5mg	100%
9.	Lorezepam and its preparations	Rs. 0.296/- per tablet of 5mg	100%
10.	Alprax and its preparations	Rs. 0.52/- per tablet of 5mg	100%
11.	Buprenorphine/Tidigesic and its preparations	Rs.25,000/- per Kg	100%
12.	Dextropropoxyphene, its salts and prepara-tions thereof	Rs.2,880/- per Kg	100%
13.	Fortwin and its preparations	Rs.1.044/- per vial of 30mg	100%

175. Custom’s guidelines for rewarding to officers/informers 1985?

Read Here: https://taxguru.in/goods-and-service-tax/cbic-guidelines-grant-reward-informers.html