For tax year 2026–27, an assessee elects to pay additional income-tax on unrepatriated excess money under section 170(5). What is the base rate before surcharge and cess?

Section 170(5) of the Income-tax Act, 2025 lets the assessee pay additional income-tax at 18% on excess money not repatriated within the prescribed time. Under section 170(6) and (8) that payment is final, no credit is allowed for it, and no further secondary adjustment or interest is needed from the date of payment.