184D. Reward to officers and employees of the Board and its sub ordinate income tax offices for collection and detection of evasion of taxes.-

¹[184D. Reward to officers and employees of the Board and its subordinate income  tax  offices ² [for collection and detection of evasion of taxes.].- 

(1)  Notwithstanding  anything  contained  in  this Ordinance or any other law for the time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed, grant reward to the following persons :-

(a) an officer or employee of the Board and its subordinate tax offices for outstanding performance ³[,  collection]  of taxes and detection of tax evasion;
(b)any other person for furnishing information leading to detection of tax evasion.

(2) The Board may, in addition to the reward mentioned in sub-section (1), grant reward to officers and employees of the Board and its subordinate tax offices for a financial year for collection of revenue  in excess of the revenue target as may be prescribed.]

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¹Ins. by F.A. 2000 and subs. by F.A. 2010
²Omitted by F.A. 2014
³Subs for "in collection" by F.A. 2014
 

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