Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income as undisclosed income.

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....Foreign-contribution disclosures under the FCRA and the income-tax return serve distinct reporting purposes and must be reconciled on substance rather than form. Foreign contributions and interest earned from them may be separately disclosed in audited accounts and the return even where the FCRA declaration includes both amounts. For processing under section 143(1), documents accompanying the return form part of the return; before making a mismatch adjustment, the CPC must provide an opportunity and consider the taxpayer's explanation in rectification proceedings. The adjustment treating the reporting difference as undisclosed income was deleted.....