<s>[INST] Who is considered a Competent Authority to grant reward? [/INST] ​​Interim reward: The authority competent to grant Interim reward shall be a Committee consisting of the concerned (i) DGlT (Inv.), (ii) PDIT (Inv.) & (iii) JDIT (Inv.). The JDIT (Inv.) concerned shall also act as Secretary of the Committee. Formal sanction order for payment of the reward shall be issued by the PDIT (Inv.) concerned.
The authority competent to grant the Final reward shall be a Committee consisting of the concerned: (i) DGlT (Inv.), (ii) PDIT (Inv.); (iii) PCIT & (iv) JDIT (Inv.). The JDIT (Inv.) concerned shall also act as Secretary of the Committee. Formal sanction order for payment of the reward shall be issued by the PDIT (Inv.) concerned. The PCIT here refers to the PCIT under whose charge the cases relevant to the determination of reward are assessed to tax pursuant to the receipt of the report from the Investigation Directorate. Where the cases relevant to the determination of reward are assessed across many PCIT charges, the PCIT for the purpose of the Committee shall be the PCIT of whose charge the assessed cases contribute to the maximum amount of relevant additional taxes. However, inputs from all other PCsIT will be taken and considered by the Committee before the grant of the reward.
In case of any difficulty in deciding the composition of the Committee, the DGlT (Inv.) concerned may refer the matter to the Member (Investigation), CBDT and form the Committee in consultation with him.​ </s>