Undisclosed income

Undisclosed incomes of sections 68 to 69C are taxed u/s 115BBE @ 60+25+3%

Then penalty for misreporting of income is levied on such undisclosed income u/s 270A @ 200%

Then 271AAB also prescribes penalty of upto 60% on undisclosed incomes

Please advise where my interpretation is incorrect!!