Definitions of assessee, undisclosed foreign income and overseas assets shape the disclosure scheme for small taxpayers. Defines the expressions used in the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026. It covers the meaning of assessee, assessment, Board, declarant, declaration, last date, undisclosed asset located outside India, undisclosed foreign income, and value of the asset, and provides that other undefined terms take meanings from the linked tax enactments.