Section 13
Duty To Give Information Of Offence
(1) If any person comes to know that any act contrary to this Act is about to be committed, is being committed or has already been committed, such a person may give such information verbally or in writing to the Inland Revenue Office, Taxpayers’ Service Office or nearby police station. Written information Δ Added by Act to Amend, Unify, Settle and Repeal Some Nepal Laws 2074 (2017). so received or information received verbally upon made in writing shall be sent to concerned Inland Revenue Office or Taxpayers’ Service Office.
(2) In cases where the informant intends to keep his/her name secret, he/she may give his/her identity in code language.
(3) The person providing information shall not be compelled to disclose the source of his/her information. (4) Any informant providing information of offence under this Act may be awarded informant incentive (suraki kharcha) of up to ten thousand rupees immediately on the basis of the truthfulness of the information in accordance with the procedure prescribed by the Department, by the Director General or concerned Officer prescribed in such procedure.
(2) In cases where the informant intends to keep his/her name secret, he/she may give his/her identity in code language.
(3) The person providing information shall not be compelled to disclose the source of his/her information. (4) Any informant providing information of offence under this Act may be awarded informant incentive (suraki kharcha) of up to ten thousand rupees immediately on the basis of the truthfulness of the information in accordance with the procedure prescribed by the Department, by the Director General or concerned Officer prescribed in such procedure.