And he said he would co-operate with a "fair investigation" into his time in charge at the club.
He added he had no difficulty sleeping at night despite the tumultuous times that followed his Ibrox reign.
His comments came on the first anniversary of the club's descent into administration and subsequent liquidation.
On February 14, last year, Duff & Phelps were appointed administrators after HMRC lodged a petition over the non-payment of PAYE and VAT since Whyte's 2011 takeover.
But Whyte said yesterday his conscience is clear and he says he would welcome the opportunity to clear his name.
He said: "I welcome any fair investigation into anything to do with the takeover, the insolvency, whatever.
"I would welcome that and be happy to co-operate with any of it and anybody will see there is no wrongdoing whatsoever."
Asked how he sleeps at night, Whyte replied: "Very soundly."
Meanwhile, the club's chief executive Charles Green believes Rangers have "moved on" from the trauma of the last 12 months.
While benefiting from huge crowds at Ibrox this season, Rangers announced they had raised more than £22million from their listing on the stock exchange in December.
Green insists that money will provide the bedrock for a return to the top flight, telling Rangers' official website: "As a club we are not just ready to move on - we have moved on.
"The successful flotation of the club on the Alternative Investment Market was the biggest single step on the road to recovery."
Green went on to praise the work of manager, Ally McCoist, and the club's supporters.
"Given the events of the last year, Ally McCoist deserves everyone's full support as he and his team continue to make the side strong again.
"Finally, the most outstanding feature of the last year has been Rangers fans themselves. Nothing could have prepared me for what I have seen at Ibrox and around the world."