What are the Penalty calculations on black money?

TAXATION
If you have 10 crores black money
Then tax is 30%
That means 3 crore rupees

PENALTY
Now comes penalty because you had not paid tax when government was repeatedly urging you to do so.
This Penalty is 200%

That means 2 times of taxation
That means 2 x 30% = 60%
So 6 crores penalty.

WHITE MONEY LEFT FROM BLACK MONEY WITH YOU
So now what remains with you from 10 crores is
10 crores - 3 crores tax - 6 crores penalty = 1 crore white money.

That means if you have 10 crores black money and if you attempt to pay tax and penalty then you will be left with only ₹ 1 crores.

That means 90% tax is required to convert black money to white money presently. And you will get only 10% commission from your own black money. Government will take remaining 90%.