Declaration under section 199C: disclose undisclosed income, pay tax surcharge and penalty, and make prescribed deposit. Form 1 under section 199C requires declarant particulars, PAN/Aadhaar, and disclosure of total undisclosed income with breakdowns for cash and bank/post office deposits; computation of tax, surcharge and penalty on the declared amount; particulars and proof of payments (BSR code, deposit date, challan serial); and details of the Pradhan Mantri Garib Kalyan Deposit Scheme deposit (minimum twenty five percent of declared income). The verification clause requires attestation of accuracy and certifications of non applicability of specified criminal and asset related provisions and the Black Money Act.