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<h1>Tax on undisclosed income with an added Pradhan Mantri Garib Kalyan Cess to fund welfare obligations.</h1> Undisclosed income declared within the specified period is chargeable to a special tax distinct from existing income-tax provisions; that tax is further increased by a surcharge called the Pradhan Mantri Garib Kalyan Cess, levied to fulfil government welfare commitments for economically weaker sections, creating a two-tier fiscal consequence for declarations under the scheme.