<s>[INST] Circumstances in which the Informant is not eligible for any reward [/INST] ​​No reward shall be granted to an informant under certain circumstances, which may include the following:

​If information is not provided in accordance with the scheme;
If the terms and conditions of the scheme are not fulfilled;
Where the information given is vague/non-specific and/or of general nature;
Where the information given is already available with the Income Tax Department;
Where the information is not received directly from the Informant but through any organization other than Income Tax Department;
Where additional taxes on the undisclosed income detected are not directly attributable to the information given by the Informant; or
Where any incidental or collateral benefit arises to the Government in respect of any other property which is not mentioned in the information furnished by the Informant in Annexure-A. In other words, the entitlement of the Informant shall be restricted to only the property(ies) mentioned in Annexure - A under this Scheme and shall not extend to any other property as the Department may find out by investigation into the information furnished by the Informant.​ </s>