Voluntary higher income declaration: penalty under section ten will be considered liberally while deposit obligation remains. Declaration of higher income suo motu before the prescribed deadline will not by itself trigger penal consequences; taxpayers will be assessed at normal rates and earlier assessments will not be reopened on that ground. For years when the Compulsory Deposit Scheme applied, the obligation to make the compulsory deposit continues, but liability to penalty under section 10 will be considered liberally in view of the reasonable cause defence, and officers are instructed to facilitate such voluntary disclosures.