Tax on undisclosed income requires payment plus a dedicated surcharge for farmer welfare under the declaration scheme. Section 184 makes undisclosed income declared under the Income Declaration Scheme chargeable to a prescribed tax and requires that this tax be increased by a statutory surcharge called the Krishi Kalyan Cess, applied as a percentage of the tax, with the provision operating notwithstanding other provisions of the Income-tax Act or any Finance Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax on undisclosed income requires payment plus a dedicated surcharge for farmer welfare under the declaration scheme.
Section 184 makes undisclosed income declared under the Income Declaration Scheme chargeable to a prescribed tax and requires that this tax be increased by a statutory surcharge called the Krishi Kalyan Cess, applied as a percentage of the tax, with the provision operating notwithstanding other provisions of the Income-tax Act or any Finance Act.
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