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    <title>ORDER UNDER RULE 6 OF THE FOREIGN ASSETS OF SMALL TAXPAYERS- DISCLOSURE SCHEME RULES, 2026</title>
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    <description>Form 2 records the amount payable on a Form 1 declaration under the Foreign Assets of Small Taxpayers Disclosure Scheme. It requires details and fair market values of declared foreign assets or income, aggregation of values, applicable fee, and the total sum payable. Payment must be made within two months from the end of the month of certificate receipt. Delayed payment is permitted for a further limited period with interest at one per cent per month or part thereof. Non-payment within that extended period voids the declaration.</description>
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      <description>Form 2 records the amount payable on a Form 1 declaration under the Foreign Assets of Small Taxpayers Disclosure Scheme. It requires details and fair market values of declared foreign assets or income, aggregation of values, applicable fee, and the total sum payable. Payment must be made within two months from the end of the month of certificate receipt. Delayed payment is permitted for a further limited period with interest at one per cent per month or part thereof. Non-payment within that extended period voids the declaration.</description>
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