1) Below 2.5 Lac Deposit
Tax-payable : NIL
You need not to pay any tax since government permitted this much amount under Scheme

2) 5 Lakhs Deposited Undeclared Money
 Tax Payable – 75,000
First 2.5L- Exemption
a. 10%of2.5L = 25,000
A. Total Tax(a) = 25,000
B. 200% Penalty on Tax = 50,000
Total tax Payable (A+B) = 75,000

3) 10 Lakhs Deposited Undeclared Money
 Tax Payable – 3, 75,000
First 2.5L- Exemption
b. 10% of 2.5L = 25000
c. 20% of 5L =1,00,000
C. Total Tax(b+c) =1,25,000
D. 200% Penalty on Tax = 2, 50,000
Total tax Payable (C+D) = 3, 75,000

4) 20 Lakhs Deposited Undeclared Money
 Tax Payable – 12,75,000
First 2.5L – Exemption
d. 10%of2.5L =25,000
e. 20% of 5L =1,00,000
f. 30% of 10L = 3, 00,000
E. Total Tax(d+e+f) =4,25.000
F. 200% Penalty on Tax = 8, 50,000
Total tax Payable (E+F) = 12, 75,000

5) 30 Lakhs Deposited Undeclared Money
 Tax Payable-21,75,000
First 2.5L- Exemption
g. 10%of 2.5L =25,000
h. 20%of 5L =1,00,000
i. 30%of20L = 6, 00,000
G. Total Tax(g+h+i) = 7, 25,000
H. 200% Penalty on Tax = 14, 50,000
Total tax Payable (G+H) = 21, 75,000

6) 40 Lakhs Deposited Undeclared Money
 Tax Payable – 30,75,000
First 2.5L- Exemption
j. 10%of 2.5L =25,000
k. 20% of 5L =1,00,000
l. 30%of30L = 9, 00,000
I. Total Tax(j+k+l) = 10, 25,000
J. 200% Penalty on Tax = 20, 50,000
Total tax Payable (l+J) = 30, 75,000

7) 50Lakhs Deposited Undeclared Money
 Tax Payable – 39,75,000
First2.5L- Exemption
m. 10%of 2.5L =25,000
n. 20% of 5L =1,00,000
o. 30%of40L = 12, 00,000
K. Total Tax((m+n+o) = 13- 25,000
L. 200% Penalty on Tax = 26, 50,000
Total tax Payable (K+L) = 39, 75,000

8. 100 Lakhs/ 1 Crore Deposited Black Money
 Tax Payable – 84,75,000
First 2.5L- Exemption
p. 10% of 2.5L=25,000
q. 20% of 5L =1,00,000
r. 30% of 90L = 27, 00,000
M. Total = 28, 25,000
N. 200% Penalty on Tax = 56, 50,000
Total tax Payable (M+N) = 84, 75,000