Income disclosure scheme

Dear All In the recent tranche of FAQs issued on June 30, 2016 the CBDT has clarified that once the person had declared undisclosed income, no question will be asked from where such income or tax is coming from. This assurance in the lasts FAQs (Question 5) issued by dept. Will it bring down the effective tax rate from 45% to 31% on the undisclosed income? Suppose Mr. A offers his undisclosed income of Rs 290 crores under IDS. . As per the clarification no questions will be asked from where such income of Rs 200 crores has come. Similarly, the remaining income of 90 crores (290-200) from which he has paid taxes will also be treated as his legitimate income. Thus, ultimately Mr. A has paid tax of around 31% on undisclosed income of Rs 290 crores. Kindly confirm the same.