Rule-making power under the Foreign Assets Disclosure Scheme covers declarations, payments, valuations, and parliamentary scrutiny.

The Central Government may make rules by notification in the Official Gazette for carrying out the provisions of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026. The rules may prescribe the form and verification of declarations, the form and manner of orders, payment and intimation procedures, communication of payment-certifying orders, and methods for calculating asset value and amount payable. Every rule must be laid before Parliament for scrutiny, and any modification or annulment operates prospectively without affecting actions already taken under the rule.

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