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of <h1>Section 199D: 30% Tax Plus 33% Surcharge on Undisclosed Income Under Pradhan Mantri Garib Kalyan Yojana</h1> Section 199D of the Finance Act, 2016, outlines the tax and surcharge applicable under the Pradhan Mantri Garib Kalyan Yojana for undisclosed income declared as per section 199C. It mandates a tax rate of 30% on such income, with an additional surcharge known as the Pradhan Mantri Garib Kalyan Cess, calculated at 33% of the tax amount. This surcharge aims to support the government's commitment to the welfare of economically weaker sections.
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