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    <title>Disclosure of income.</title>
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    <description>Declarations under section 3(1) on Form A required year wise details or the relevant block of assessment years; the Voluntary Disclosure scheme covered income only up to the scheme&#039;s terminal assessment year, and income relating to later assessment years falls outside the scheme and must be assessed normally. Commissioners should verify whether later year entries were inadvertent, obtain affidavits correcting assessment years where necessary, take remedial assessment action without delay for income outside the scheme, and report particulars to inspection authorities.</description>
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      <description>Declarations under section 3(1) on Form A required year wise details or the relevant block of assessment years; the Voluntary Disclosure scheme covered income only up to the scheme&#039;s terminal assessment year, and income relating to later assessment years falls outside the scheme and must be assessed normally. Commissioners should verify whether later year entries were inadvertent, obtain affidavits correcting assessment years where necessary, take remedial assessment action without delay for income outside the scheme, and report particulars to inspection authorities.</description>
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