(1) If someone wants to give information about revenue leakage without revealing his name, or if he wants to give information about revenue leakage under the condition of not revealing his name, surname, address, he should mention the same procedure and if he wants to give information verbally, the entire procedure should be disclosed in writing and read to him. The hearing should be certified by the Director General or the officer appointed by him.
(2) According to sub-rule (1), the name, surname, address and identity of the person who secretly gives information regarding revenue leakage shall be kept confidential.