Notwithstanding anything contained in other provisions of this Act or any other law for the time being in force, the Board may, by order published in the Official Gazette, grant awards to the following persons, namely:-

(a) outstanding performance of the Board and any officer or employee of the Income Tax department, for collection of tax and detection of tax evasion;

(b) the Board, and the officers and employees of the Income Tax Department for collection of revenue in excess of the prescribed revenue collection targets in any financial year; or 

(c) providing information to any other person for the purpose of detecting tax evasion.