Section 136A: Provision for prize and informant’s expenses

1) A person who provides information, along with the evidence, that any person has evaded, or attempted to evade, the whole or any portion of his or her tax liability may be awarded the prize of an amount equal to twenty percent of the tax amount as assessed on the basis of the evidence submitted by that person from the amount of tax recovered on the basis of his information, upon the decision of the Director General.

2) If there are more than one person entitled to the prize pursuant to sub-section (1), the amount of prize shall be provided on pro rata basis.

3) Notwithstanding anything contained in sub-section (1), a person who gives information on revenue leakage may be provided immediately with the informant’s expenses up to ten thousand rupees pursuant to the procedures specified by the Department, on the basis of the truthfulness of the information provided as such.

4) The name, surname and address of the person providing information pursuant to subsections (1) and (3) shall be kept confidential.