<s>[INST] What is the quantum of the Final reward for information on undisclosed foreign income/assets liable under the Black Money (Undisclosed Foreign Income and Assets) Act, 2015? [/INST] The maximum amount of reward payable to an informant who has furnished information about undisclosed foreign income or assets of a person liable to tax in India under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, shall not exceed 10% of the additional taxes levied and realised under the said Act, which are directly attributable to the information furnished by him, subject to a ceiling of Rs. 5 crores after the assessment has become final on the issues relevant for determination of reward by appeals, revision, rectification etc.​​ </s>