https://www.taxtmi.com/acts?id=53912 Declaration by declarant under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 permits any person, subject to the Scheme, to make a declaration for any previous year in respect of income or assets covered by section 133 if the person failed to furnish a return, failed to disclose the asset or income in a return already furnished before commencement, or if the asset or income has escaped assessment. The declaration must be made after commencement and on or before the last date specified. en-us Tue, 31 Mar 2026 16:00:29 +0530 Thu, 23 Apr 2026 10:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53912 Declaration by declarant under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 permits any person, subject to the Scheme, to make a declaration for any previous year in respect of income or assets covered by section 133 if the person failed to furnish a return, failed to disclose the asset or income in a return already furnished before commencement, or if the asset or income has escaped assessment. The declaration must be made after commencement and on or before the last date specified. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 16:00:29 +0530 https://www.taxtmi.com/acts?id=53912