: According to section 19 of the Act, if a person gives information to the relevant tax officer, the tax officer will identify the person who gave such information and understand all the evidence that he has with him. If the reporting person himself or his heir does not come to attend, the relevant tax officer will make him understand through his own staff. If the concerned officer feels that action should be taken against the behavior found in this way, he will take the necessary action. If you think that there is not enough reason to take action, you should briefly express your opinion and send it to the Tax Department of the Ministry of Finance.