<s>[INST] What is considered an Additional Tax? [/INST] ​​Additional taxes means Income-tax and surcharge, if any, which is directly attributable to the information given by the Informant. It, however, does not include interest, cess, penalty and any other levy/fee imposed or imposable under the Income-tax Act, 1961 and/or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.​​ </s>