Additional taxes defined as income-tax and surcharge attributable to informant-provided information, excluding ancillary charges.

Additional taxes for the Informants Reward Scheme comprise Income-tax and surcharge directly attributable to information supplied by the informant. The term expressly excludes interest, cess, penalty and any other levy or fee imposed or imposable under the Income-tax Act or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act.

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