File Tax Evasion or Black Money Complaint with Income Tax in India

To report tax evasion, black money, or Benami property in India, you have two distinct paths depending on your objective:

1. The Online TEP (Tax Evasion Petition): Best for quick, convenient reporting where you do not seek a monetary reward.
2. The Informant Reward Scheme (Offline): Best if you have solid evidence and want to claim the government reward (up to 5 Crore).
Crucial: Filing a simple online complaint does not automatically make you eligible for the reward.

Path A: Online Tax Evasion Petition (Fast & Digital)

Use this route if you want to report an issue without visiting any government office.

Step 1: Access the Portal

• Go to the official e-Filing portal: incometax.gov.in
• Look for the link File Complaint / Tax Evasion Petition (usually under the 'e-Nivaran' or 'authenticate' section, or directly via the "Tax Evasion" link on the home page footer).
• Alternatively, use the direct TEP link: eportal.incometax.gov.in/iec/foservices/#/pre-login/tax-evasion-prelogin

Step 2: Select the Category
You will see three main options. Choose carefully:

• Violations of Income Tax Act, 1961: For domestic evasion (e.g., Shopkeeper not accepting digital payments, Neighbor hiding rental income).
• Undisclosed Foreign Assets (Black Money Act): If you know someone holding secret bank accounts in Swiss/Dubai banks or properties in London/Singapore.
• Benami Transactions: If someone has bought property in the name of their driver, servant, or a fake company.

Step 3: Fill the Details

Your Details: You must provide your Mobile Number and PAN/Aadhaar. (The department keeps this confidential but does not accept anonymous online complaints to prevent spam).
Evader's Details: Name, Address, and PAN (if available).
Allegation: Describe how they are evading tax.
Evidence Upload: This is critical. Upload photos of assets, bank statements, or registry documents. Vague complaints like "He is very rich" are rejected.

Path B: The Informant Reward Scheme (For Rewards up to 5 Cr)

If you have "Actionable Evidence" and want to earn the official reward, you cannot just file online. You must become a registered "Informant."

1. The Schemes & Reward Limits

• Domestic Income Tax Evasion: Reward up to 50 Lakhs (if taxes evaded are substantial).
• Benami Property: Reward up to 1 Crore (if the property is confiscated based on your info).
• Foreign Black Money: Reward up to 5 Crores (if undisclosed foreign assets are found).

2. How to Apply (The Offline Protocol)

Step 1: Locate the office of the Director General of Income Tax (Investigation) or Principal Director of Income Tax (Investigation) in your city.
Step 2: You must appear in person (or send a secure letter) and submit Annexure A (the prescribed form for informants).
Step 3: You will be allotted a unique Informant Code.
Step 4: From this point on, your name is never used. You are identified only by your code to protect your life and identity.

What Counts as "Actionable Evidence"?

The Income Tax Department (ITD) receives thousands of fake complaints. To be taken seriously, your complaint must answer:

• Specific Assets: "He owns a villa at 12, MG Road, Pune, registered in the name of his driver." (Good Evidence)
• Specific Accounts: "He receives 5 Lakh cash every month from Tenant X and does not declare it." (Actionable)
• Vague Guess: "He just bought a BMW, please check his income." (Likely Ignored)

Confidentiality & Risks

• Identity Protection: Under the 2018 Reward Scheme, the ITD is legally bound to keep the informant's identity secret from the taxpayer, the media, and even other tax officers not involved in the case.
• False Complaints (Section 182 IPC): If you file a fake complaint just to harass a competitor or neighbor, the department can file a police case against you for furnishing false information.

Frequently Asked Questions

Q: Can I file an anonymous complaint?
A: Online portals mandate an OTP verification. However, you can send an anonymous letter to the DGIT (Investigation) by post. But remember, anonymous complaints are prioritized last and you cannot claim any reward for them.

Q: When is the reward paid?
A: It is a long process.

• Interim Reward: Small percentage paid when the tax demand is raised.
• Final Reward: Paid only after the tax is actually recovered and the evader's appeals in court are finalized (can take 5-10 years).

Q: Is this the same as the "AIS Feedback"?
A: No. AIS feedback is for correcting your data. TEP is for reporting others.

While the Income Tax Department has a dedicated "Tax Evasion Petition" (TEP) portal, you can also use the **Centralized Public Grievance Redress and Monitoring System (CPGRAMS)** to file complaints regarding Black Money or Tax Evasion. This portal is monitored by the Department of Administrative Reforms and Public Grievances (DARPG) and often viewed by the Prime Minister's Office (PMO), ensuring that your complaint is not easily ignored by lower-level officials.

Why Use CPGRAMS Instead of the Income Tax Portal?

• External Monitoring: Unlike the internal IT portal, complaints here are tracked by an external department (DARPG). If the tax officer closes the case without a valid reason, you can file an appeal directly on the portal.
• Tracking: You get a clearly tracked docket number and real-time status updates via SMS.

Prerequisites

• Registration: You must have a registered account on `pgportal.gov.in` with a valid mobile number.
• No Anonymity: Warning: CPGRAMS complaints are not anonymous. Your name, address, and mobile number (from your profile) will be visible to the officer handling the case. If you need complete anonymity, use the offline "Annexure A" method (post) instead.
• Evidence: Have your proof (PDF/JPG of property photos, bank slips) ready. Max file size is usually 4MB.

Step-by-Step Filing Guide

Step 1: Login to the Portal

Visit pgportal.gov.in.
Click on Sign In. If you are a new user, click "Click here to sign up" and create an account.

Step 2: Initiate the Complaint

On the dashboard, click on Lodge Public Grievance (left sidebar).
Agree to the "Terms and Conditions."

Step 3: Select the Ministry
This is the most critical step. You must route it to the right desk.

Look for the section "Select Ministry/Department/State Government".
Select Central Board of Direct Taxes (Income Tax) from the dropdown list.
(Note: If you don't see it, select "Ministry of Finance" first, then "Department of Revenue," then "CBDT").

Step 4: Categorize the Complaint
You will be asked to select a "Main Category" and "Next Level Category".

Main Category: Select "Tax Evasion Petition / Black Money".
Next Level Category: Choose the specific type (e.g., "Corporate Tax Evasion," "Benami Property," or "Undisclosed Personal Income").

Step 5: Write the Description

In the text box, clearly provide the details of the Evader:

* Name of Person/Entity:
* Address: (Crucial for jurisdiction)
* PAN: (If known)
* Nature of Evasion: (e.g., "Accepting cash for property sale at [Address]").
Attach your supporting documents in the "Attach relevant supporting document" section.
Click Submit.

What Happens Next?

• Registration Number: You will get a unique registration number (e.g., *CBODT/E/2025/00123*). Save this.
• Routing: The complaint is automatically forwarded to the Pr. Chief Commissioner of Income Tax (Pr. CCIT) of the respective region based on the address you provided.
• Resolution: Usually, the department will categorize it as "TEP" (Tax Evasion Petition) and mark the grievance as "Closed" on the portal with a remark like: *"Your information has been taken on record and forwarded to the Investigation Wing."*

Note: Do not panic if it says "Closed." For Tax Evasion cases, "Closed" on CPGRAMS simply means the Investigation Wing has accepted the input. They will not share the investigation details with you on the portal due to confidentiality rules.

Things to Watch Out For

• Personal Grievances vs TEP: Do not mix personal refund issues with TEP. If you have a refund issue, select "Refund/Rectification" category. If you select TEP, it goes to the Investigation wing where it will sit ignored.
• Jurisdiction: Ensure you mention the correct city/state of the tax evader in the text description so it is routed to the correct local office immediately.

Frequently Asked Questions
Q: Can I claim a reward for complaints filed on CPGRAMS?
A: Generally, No. The official "Informant Reward Scheme" requires you to file the complaint physically (Annexure A) with the Director General of Income Tax (Investigation) to get an "Informant Code." CPGRAMS is mostly for information dissemination, not reward claiming.

Q: Is my identity safe?
A: The Tax Department keeps the source confidential, but CPGRAMS data is accessible to the administrative staff handling the portal. It is less secure than the anonymous postal method if you are worried about leaks.