印度将所披露的不明收入税从78%降低至39%,以促进遵守,如果有争议,最高可处以99%的罚款。 India lowers tax on disclosed unexplained income from 78% to 39% to boost compliance, with penalties up to 99% if contested.

印度提出的2026-27年金融法案将自愿披露的无法解释的国内收入的有效税率从78%降至39%,税率为30%,附加税率为25%,下限税率为4%。 India's proposed 2026-27 Finance Bill slashes the effective tax rate on voluntarily disclosed unexplained domestic income from 78% to 39%, with a 30% tax rate, 25% surcharge, and 4% cess. 在调查前披露情况的人不会受到处罚,不会受到起诉。 Those who disclose before investigation face no penalties and avoid prosecution. 测试一项评估可能会将总负担提高到99%,因为罚款达到200%,而非争议方支付75%。 Contesting an assessment could raise the total burden to 99% due to a 200% penalty, while non-contestants pay 75%. 改革的目的是加强合规、减少诉讼和减轻行政压力。 The change aims to boost compliance, reduce litigation, and ease administrative pressure. 然而,如果收入与犯罪或Benami财产有关,披露仍可能引发根据《全球安全公约》或反洗钱法进行的审查。 However, disclosures may still trigger scrutiny under GST or anti-money laundering laws if income is linked to crime or benami property. 该惠益不适用于外国资产或犯罪所得。 The benefit does not apply to foreign assets or proceeds of crime.