Effective Tax Rate under Income Declaration Scheme come down to 31%?

Fnance Minister in his address to ICAI on 02-07-2016 has mentioned that effective rate of tax under the scheme is now reasonable. What is this effective rate ? As per Answer to Q.No. 5 in Circular No. 25/2016 dated 30-06-2016, no enquiry in respect of sources of payment of tax, surcharge and penalty shall be done. It means that if one has Rs. 145 as undisclosed Income, he shall make declaration of undisclosed Income for Rs. 100, pay tax of Rs. 45 there on out of his undisclosed Income. No enquiry regarding where abouts of Rs. 45 paid as tax etc shall be done by the department. It means against total undisclosed Income of Rs. 145/-, I have paid a tax of Rs. 45. Hence effective tax rate is 45/145 *100= 31%. Before this clarification if  I had to make full declaration of say Rs 145 and out of so disclosed Rs. 145 , I had to pay tax @ 45% i.e. Rs. 145 x 45%= Rs. 65.25. The above view has been fortified in yesterday’ webcast of ICAI also.