https://www.taxtmi.com/acts?id=23416 Undisclosed income declared within the specified period is chargeable to a special tax distinct from existing income-tax provisions; that tax is further increased by a surcharge called the Pradhan Mantri Garib Kalyan Cess, levied to fulfil government welfare commitments for economically weaker sections, creating a two-tier fiscal consequence for declarations under the scheme. en-us Sun, 25 Dec 2016 14:23:47 +0530 Sun, 25 Dec 2016 14:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23416 Undisclosed income declared within the specified period is chargeable to a special tax distinct from existing income-tax provisions; that tax is further increased by a surcharge called the Pradhan Mantri Garib Kalyan Cess, levied to fulfil government welfare commitments for economically weaker sections, creating a two-tier fiscal consequence for declarations under the scheme. Act-Rules F. Acts / Amendment Acts Sun, 25 Dec 2016 14:23:47 +0530 https://www.taxtmi.com/acts?id=23416