Undisclosed income declaration: scheme requires tax, surcharge and penalty payment for exclusion from total income under specified timeline. Undisclosed income declared under the Income Declaration Scheme, 2016 shall not be included in the declarant's total income provided the declarant pays the scheme-imposed tax, surcharge and penalty by the date specified; the Scheme prescribes the tax and levy structure, filing procedure, non-refundability, wealth-tax exemption for declared assets, and confers rulemaking and difficulty-removal powers for implementation.