https://www.taxtmi.com/acts?id=53964 A declaration under section 132 of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 must be made in the prescribed form, completed in all respects, filed with the prescribed income-tax authority, and verified in the prescribed manner. Verification is to be carried out electronically to confirm eligibility of the assessee and compliance of the declared income or assets with the Scheme. The declaration becomes invalid if any material particular is false or if any Scheme condition is violated. en-us Thu, 02 Apr 2026 18:31:53 +0530 Thu, 23 Apr 2026 11:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53964 A declaration under section 132 of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 must be made in the prescribed form, completed in all respects, filed with the prescribed income-tax authority, and verified in the prescribed manner. Verification is to be carried out electronically to confirm eligibility of the assessee and compliance of the declared income or assets with the Scheme. The declaration becomes invalid if any material particular is false or if any Scheme condition is violated. Act-Rules Direct Taxes Thu, 02 Apr 2026 18:31:53 +0530 https://www.taxtmi.com/acts?id=53964