DECLARATION UNDER RULE 5 OF THE FOREIGN ASSETS OF SMALL TAXPAYERS- DISCLOSURE SCHEME RULES, 2026

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....dia 2. undisclosed foreign income 3. asset located outside India acquired from income accruing or arising outside India, by an assessee, during the period in which such assessee was a non- resident, but such assets were not declared by him in the relevant schedule in the return of income on becoming a resident 4. asset located outside India acquired from income which has been offered to tax under the Income-tax Act, 1961 by the assessee, but such assets were not declared by him in the relevant schedule in the return of income (ii) Relevant previous year of acquisition of asset or earning of income yyyy-yy (iii) Residential status during year of acquisition of asset or earning of income (Select one) 1. Resident ....

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....@ 60% of item 4(iii))]   6. Total fee payable on asset given in Row No. 4(iv) and 4(v)[enter Nil or Rs. 1 lakh]   7. Aggregate amount payable [5+6]   VERIFICATION I ________________(name of the declarant), having Permanent Account Number _________, solemnly declare that to the best of my knowledge and belief, the information given in this declaration is correct and complete. I understand that any misrepresentation or suppression of facts will render this declaration as void. I also certify that the provisions of section 140 of the Finance Act, 2026 are not attracted in respect of this declaration. Date: Place: Signature: Name: Note :- 1. In case of individual, the first, m....

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.... Date of acquisition   (f) Total acquisition cost   (g) Indexed cost of acquisition   (h) Value as estimated by the valuer on valuation date, if applicable   (i) Fair market value as per Rule 3   A3. Jewellery (attach valuation report, if applicable) (a) Gold (I) Purity   Weight                 Value                 (II) Purity   Weight   Value   Repeat, if required. (b) Diamond (1 carat or more) (b1) Country of purchase (I) Carat &nb....

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....; (v) Cost of acquisition   (vi) Date(s) of acquisition   (vii) Value as determined under Rule 3(1)(c)(I)   (viii) Date of valuation   (ix) Fair Market value as per Rule 3   (b) Unquoted equity share [Rule 3(1)(c)(ii)] (attach valuation report, if applicable) (i) Description of share   (A) Name of issuer   (B) Number of shares   (C) Type of share   (ii) Country of location   (iii) Name(s) under which held   (iv) Date(s) of acquisition   (v) Cost of acquisition   (vi) Indexed cost of acquisition   (vii) Value as determined under Rule 3(1....