https://www.taxtmi.com/acts?id=53230 The Scheme enables eligible small taxpayers to disclose undisclosed foreign income and assets through prescribed declarations with electronic verification, and requires payment of specified tax, penalty or fee (with interest for delay) subject to thresholds; declared items are excluded from total income, payments are non refundable, and conditional immunity from tax, penalty and prosecution is available while exclusions apply for proceeds of crime and completed anti money laundering or black money assessments. en-us Sun, 01 Feb 2026 15:41:51 +0530 Sun, 01 Feb 2026 15:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53230 The Scheme enables eligible small taxpayers to disclose undisclosed foreign income and assets through prescribed declarations with electronic verification, and requires payment of specified tax, penalty or fee (with interest for delay) subject to thresholds; declared items are excluded from total income, payments are non refundable, and conditional immunity from tax, penalty and prosecution is available while exclusions apply for proceeds of crime and completed anti money laundering or black money assessments. Act-Rules Bills Sun, 01 Feb 2026 15:41:51 +0530 https://www.taxtmi.com/acts?id=53230