Foreign assets disclosure scheme allows Board to issue directions and grant relaxations for administration and revenue collection. Clause 126 empowers the Board to issue directions or orders to prescribed income-tax authorities for administering the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026, without directing disposal of a particular case; the Board may issue general or special orders setting guidelines, procedures and, in the public interest, relax provisions of the Chapter to facilitate the Scheme and collection of revenue.