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of <h1>India's 2016 Rules Detail Steps for Declaring Undisclosed Income with Taxes, Penalties, and Mandatory Deposits.</h1> The Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016, established by the Government of India, outlines procedures for declaring undisclosed income in cash or deposits. Declarants must submit Form-1 to the Principal Commissioner or Commissioner electronically or in print. A revised declaration can be filed if errors are found before the specified deadline. A certificate of declaration is issued within 30 days of a valid submission. The rules specify tax, surcharge, and penalty rates on declared income and require a minimum deposit of 25% of the declared amount in the Pradhan Mantri Garib Kalyan Deposit Scheme.
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