(1) In accordance with section 11 of the Act, when a person has given information to the tax officer, if the person himself or his heir comes to appear according to the notice of the tax officer, the tax officer will identify himself and understand all the evidence in his possession. . If he or his heir is not present, the tax officer will ask his subordinate tax inspector to understand. If the tax officer is of the opinion that action should be taken from the behavior found in this way, he will take the necessary action. If you think that there is not enough evidence to proceed with the action, you should briefly express your opinion and keep the record of the person who gave such information in your office.
(2) If the information received under sub-rule (1) is found to be true, the tax officer shall submit a report through the director of the tax department to the person giving the reward according to the law.
(3) If a person does not come to attend the tax officer after giving the notice once, or does not send an heir or does not submit any supporting evidence even though he or his heir is present, the notice shall not be deemed to have been completed and such person shall not be entitled to reward. p>