New Delhi: The tax authorities on Thursday clarified that those using the one-time compliance window under the black money declaration scheme cannot pay tax and penalty from undisclosed income to bring down their liability The Central Board of Direct Taxes (CBDT) has clarified through the frequently asked questions (FAQs) format that the 45 per cent tax, surcharge and penalty under the Income Disclosure Scheme, 2016, cannot be made out of undisclosed income without including the amount under the scheme.. "It (CBDT) in no way intends to modify or alter the rate of tax, surcharge and penalty payable under the Scheme which have been clearly specified in the Scheme itself," it added. The CBDT gave a hypothetical case of a person who declares Rs 100 lakh as undisclosed income, being the fair market value of undisclosed immovable property as on June 1, 2016, and pays tax, surcharge and penalty of Rs 45 lakh (Rs 30 lakh + Rs 7.5 lakh + Rs 7.5 lakh) on the same out of his other undisclosed income. "In this case, the declarant will not get any immunity under the Scheme in respect of undisclosed income of Rs 45 lakh utilised for payment of tax, surcharge and penalty but not included in the declaration filed under the Scheme," it said. The CBDT said that to get immunity in respect of the entire undisclosed income of Rs 145 lakh in this case (Rs 100 lakh undisclosed income being declared and Rs 45 lakh being the payment made from the undisclosed income not declared), one has to pay tax, surcharge and penalty amounting to Rs 65.25 lakh, that is at 45 per cent of Rs 145 lakh. The four-month window to declare black money and pay tax plus penalty, which opened from June 1, closes on September 30.