Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026.

By | September 4, 2026
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Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026.

Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th August, 2026
INCOME-TAX
G.S.R. 732(E).— In exercise of the powers conferred by section 143 of the Finance Act, 2026 (4 of 2026), the
Central Government hereby makes the following rules, namely:―

1. Short title and commencement.– (1) These rules may be called the Foreign Assets of Small Taxpayers- Disclosure
Scheme Rules, 2026.
(2) They shall come into force on the 16th day of August, 2026.
2. Definitions.– (1) In these rules, unless the context otherwise requires,–

Downlaod

CBDT has issued Notification No. 114/2026 [F. No. 370142/18/2026-TPL], notifying the rules and prescribed forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026. Click here