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    <title>INTIMATION OF PAYMENT UNDER RULE 7 OF THE FOREIGN ASSETS OF SMALL TAXPAYERS- DISCLOSURE SCHEME RULES, 2026</title>
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    <description>Form 3 under rule 7 enables a declarant to intimate payments made under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 pursuant to a Form 2 order. It records the amount payable, initial due date, payments made, outstanding amount, delayed-payment interest and challan particulars. Additional interest at one per cent per month applies to outstanding amounts beyond the initial two-month period, subject to a maximum of two additional months. Payments may be made in instalments, and the declarant must certify the correctness and completeness of the information.</description>
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      <description>Form 3 under rule 7 enables a declarant to intimate payments made under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 pursuant to a Form 2 order. It records the amount payable, initial due date, payments made, outstanding amount, delayed-payment interest and challan particulars. Additional interest at one per cent per month applies to outstanding amounts beyond the initial two-month period, subject to a maximum of two additional months. Payments may be made in instalments, and the declarant must certify the correctness and completeness of the information.</description>
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