Penalty for undisclosed specified income may be imposed where income includes cash credits or unexplained investments unless tax paid. The provision empowers revenue officers to impose a penalty of ten percent of the tax payable under section 195(1)(i) where an assessee's income includes specified categories-cash credits, unexplained investments, unexplained money, unexplained expenditure, investment amounts not in books, or hundi borrowings/repayments-payable in addition to tax; exemption applies where such income was declared and tax paid in the return by the end of the relevant year, and certain procedural sections apply to the penalty's administration.