There is a provision of Income Tax Complaint in Income Tax Act, 1961. According to the act, one can file a complain against any person who is not fulfilling the Income Tax Act to his assessing officer or other officer incharge like CIT or CCIT or DGIT (investigation), responsible for its further processing. The person who is filing the complain can also submit proof/ evidence for his/ her own interest. On the basis of his/her complaint, if the IT department collects more tax from such person, then he/she will be rewarded monetarily from the department.
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