Declaration verification under the foreign assets disclosure scheme requires electronic confirmation of eligibility and compliance.

A declaration under section 132 of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 must be made in the prescribed form, completed in all respects, filed with the prescribed income-tax authority, and verified in the prescribed manner. Verification is to be carried out electronically to confirm eligibility of the assessee and compliance of the declared income or assets with the Scheme. The declaration becomes invalid if any material particular is false or if any Scheme condition is violated.

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