Short title and commencement.

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....n such date as the Central Government may, by notification in the Official Gazette, appoint. - Clauses 114 to 128 of the Bill seeks to insert a new Chapter relating to the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026. The Chapter, inter alia, provides-- (a) the short title and commencement of the Scheme and the date from which it shall come into force; (b) th....

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.... (f) the provisions relating to electronic verification of declarations, determination of the amount payable, time limits for payment, levy of interest for delayed payment and issuance of certificate evidencing payment; (g) the provisions relating to non-inclusion of income or assets declared under the Scheme in the total income of the declarant and the effect of such declaration....