Finality of completed assessments remains protected where declared foreign assets cannot support rectification, revision, or related relief. Any income or asset declared, and any amount paid in respect of it, under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 does not disturb the finality of assessments already completed. The declarant is barred from seeking rectification or revision of any assessment under the Income-tax Act, 1961 or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and is also precluded from claiming any set off or relief in any appeal, reference, or other proceeding relating to such assessment.