Foreign assets disclosure scheme: short title and commencement depend on government notification in the Official Gazette. The Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 is given its short title, and its commencement depends on a date appointed by the Central Government by notification in the Official Gazette. The provision only identifies the Scheme and the mechanism for bringing it into force, and does not set out substantive disclosure conditions in this section.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Foreign assets disclosure scheme: short title and commencement depend on government notification in the Official Gazette.
The Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 is given its short title, and its commencement depends on a date appointed by the Central Government by notification in the Official Gazette. The provision only identifies the Scheme and the mechanism for bringing it into force, and does not set out substantive disclosure conditions in this section.
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