To promote e-governance and encourage the public to participate in curbing tax evasion, the Central Board of Direct Taxes has launched a dedicated e-portal to receive complaints for tax evasion, undisclosed foreign assets and income and benami transactions (i.e. transactions where property is transferred to one person for a consideration paid or provided by another person).
Informers can file complaints regarding violations of the Income Tax Act 1961, Black Money (Undisclosed Foreign Assets and Income) Imposition of Tax Act 1961 and Prevention of Benami Transactions Act. Informers may or may not have an existing Permanent Account Number (PAN) or Aadhar, and they may opt to claim a reward.
The e-portal can be accessed on the CBDT's e-filing website.