Foreign assets disclosure requires payment of tax plus an additional equal amount or a fixed fee depending on asset category. Clause 117 prescribes the amount payable by a declarant under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026: an aggregate charge for undisclosed assets located outside India and undisclosed foreign income consisting of a tax component based on the value of such assets and income plus an additional amount equal to that tax, subject to a monetary threshold; and a specified fixed fee for certain assets acquired while non resident or from income already offered to tax but not declared, subject to a separate value ceiling.