Undisclosed foreign asset declaration acknowledged upon acceptance, recording tax, penalty and required payment particulars. Acknowledgement of acceptance of a declaration of an undisclosed foreign asset under Chapter VI records declarant identity and PAN, receipt details, total fair market value of assets declared and accepted, tax and penalty assessed, total amount payable, and bank challan payment particulars; the acknowledgement must be countersigned by the Principal Commissioner or Commissioner and is issued only after full payment of the tax and penalty.