<s>[INST] What are the different stages that are considered for processing the final award? [/INST] Such processing may be initiated at different stages, which may include the following:

Where relevant assessments/appeals have attained finality, i.e., against which no appeal/further appeal/revision/rectification etc. is pending or a period of 12 months has elapsed from the statutory time limit for filing such appeal/revision/rectification etc.;
Where relevant case(s) is/are settled by the ITSC by way of an order under section 245D(4) of the Income-tax Act, 1961, and such order has attained finality, i.e., against which no litigation/rectification etc., is pending and a period of 12 months has elapsed from the date of such order of ITSC; or
Where the relevant case(s) are under litigation on certain issues but the informant requests for grant of final reward based upon the undisputed additional taxes realised directly attributable to the information furnished by him, till the date of his request and gives an unconditional written undertaking signed in the presence of the JDIT (Inv.) concerned that he will have no further claim of reward in the relevant group of cases.​ </s>