Clarifications regarding scope & applicability of Sec.271(4A)/273A(1).

Voluntary disclosure: relief depends on whether assessment findings reflect detection, not merely receipt of confessions or search.

Clarifications stress that voluntary disclosures qualify for relief only if they precede departmental detection in completed assessments; allegations of concealment must be supported by evidence creating a reasonable belief and, where assessment orders do not include the alleged items, such allegations do not bar relief. Disclosures after receipt of confessional statements or after searches are evaluated by whether the relevant assessments include additions based on those materials; if assessments do not incorporate such additions, relief may still be available. New taxpayers filing before local enquiries can be voluntary disclosers, and Commissioners may continue to give non-binding guidance to officers.