https://www.taxtmi.com/acts?id=53962 A declaration may be made under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026, by any person on or after commencement and before the last date in respect of any previous year and any income or asset covered by the Scheme. The declaration applies where the person failed to furnish a return, failed to disclose the income or asset in a return already furnished before commencement, or where the income or asset has escaped assessment. en-us Thu, 02 Apr 2026 18:31:05 +0530 Thu, 23 Apr 2026 11:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53962 A declaration may be made under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026, by any person on or after commencement and before the last date in respect of any previous year and any income or asset covered by the Scheme. The declaration applies where the person failed to furnish a return, failed to disclose the income or asset in a return already furnished before commencement, or where the income or asset has escaped assessment. Act-Rules Direct Taxes Thu, 02 Apr 2026 18:31:05 +0530 https://www.taxtmi.com/acts?id=53962