What is considered information?
​'Information' includes material in any form, such as records, documents, emails, data held in any electronic form and photographs which are relevant for the detection of undisclosed income under the Income-tax Act, 1961 and/or Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, provided either in person or by email or letter in accordance with this scheme.

Information given in any other manner, e.g., WhatsApp or SMS or phone or post on social networking site or publishing a letter in the newspaper or any other media, etc., shall not be treated as information.

In a case where information is received in instalments, the Informant shall furnish information in Annexure-A separately, and his entitlement for reward shall be computed with reference to the additional tax realised or realisable which is directly attributable to the information provided in each Annexure-A.​