Income Declaration Scheme requires declared undisclosed income, tax at 30% plus surcharge and penalty, and asset verification. Form 1 prescribes the declaration procedure under Section 183 for the Income Declaration Scheme, 2016, requiring declarant particulars, assessment years, and a detailed annexure statement of undisclosed income by asset category with required valuation reports. It sets computation of tax and charges (tax at 30%, surcharge 25% of tax, penalty 25% of tax), records of payments, and balance payable. The verification requires sworn accuracy, exclusions for certain offences, disclosure of searches/notices, and a benami transfer condition to preserve immunity.