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    <title>Charge of tax and surchage.</title>
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    <description>Section 184 makes undisclosed income declared under the Income Declaration Scheme chargeable to a prescribed tax and requires that this tax be increased by a statutory surcharge called the Krishi Kalyan Cess, applied as a percentage of the tax, with the provision operating notwithstanding other provisions of the Income-tax Act or any Finance Act.</description>
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      <description>Section 184 makes undisclosed income declared under the Income Declaration Scheme chargeable to a prescribed tax and requires that this tax be increased by a statutory surcharge called the Krishi Kalyan Cess, applied as a percentage of the tax, with the provision operating notwithstanding other provisions of the Income-tax Act or any Finance Act.</description>
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