Section 4(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(3)On receipt of an application in Form PT-3, the declaration as to the annual income shall be generally accepted subject to random checking of such declarations upto 15%. However, if the prescribed authority has reasons to believe that the applicant has suppressed his income, he may call the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him under the Act.
