Foreign asset disclosure scheme sets payable amounts for undisclosed foreign income and offshore assets under specified value limits. Section 133 prescribes the amount payable by a declarant under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 for specified foreign assets and income disclosed under section 132. For undisclosed assets located outside India and undisclosed foreign income, the payable amount consists of tax at thirty per cent of value plus an amount equal to one hundred per cent of that tax, subject to a one crore rupee aggregate value cap. For certain foreign assets acquired during non-resident status or from income already offered to tax, the payable amount is a fee of one lakh rupees, subject to a five crore rupee value limit.