The Comptroller and Auditor General of India (CAG) may audit the just-concluded income disclosure scheme (IDS) for the process followed and how well it performed, but may not get into the disclosures made. As much as Rs 65,250 crore of undeclared assets is said to have been disclosed in 64,275 declarations through the one-time four-month compliance window provided under the IDS that ended on September 30. The last tax amnesty scheme of 1997 - The Voluntary Disclosure of Income Scheme (VDIS), too, was audited by the CAG. In its August 2000 report, CAG had found gaping holes and glaring defects in the VDIS saying it was drafted "with a number of lacunae which in turn, were compounded by CBDT circulars, clarifications and press briefings that benefited the declarants". The implementation of VDIS, it said, left a number of gaps in the procedural matters with a distinct impact on revenue realisation.