Payment procedure under the disclosure scheme requires timely payment, interest on delay, and conclusive payment certification. Procedure for payment under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 requires electronic communication of the amount payable after verification, payment within the prescribed period, and intimation of payment details to the prescribed income-tax authority. Delayed payment is permitted for a further limited period on payment of simple interest at one per cent for every month or part of a month. Upon compliant intimation, an electronic order certifying payment is issued, and that order is conclusive as to the matters stated therein.