https://www.taxtmi.com/acts?id=54831 Definitions for the Foreign Assets of Small Taxpayers Disclosure Scheme identify the governing Finance Act, adopt the Income-tax Act, 1961 meaning of indexed cost of acquisition, define prescribed forms and section references, and fix the valuation date as 31 March 2026. Undefined expressions retain meanings assigned under the specified tax and black-money laws. Income-tax authority means the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, and the last date is 31 December 2026. en-us Mon, 17 Aug 2026 16:16:22 +0530 Mon, 17 Aug 2026 16:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54831 Definitions for the Foreign Assets of Small Taxpayers Disclosure Scheme identify the governing Finance Act, adopt the Income-tax Act, 1961 meaning of indexed cost of acquisition, define prescribed forms and section references, and fix the valuation date as 31 March 2026. Undefined expressions retain meanings assigned under the specified tax and black-money laws. Income-tax authority means the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as applicable, and the last date is 31 December 2026. Act-Rules Direct Taxes Mon, 17 Aug 2026 16:16:22 +0530 https://www.taxtmi.com/acts?id=54831