Times of IndiaLean R·
Small taxpayers, big relief: Rules & forms notified for Foreign Asset Disclosure Scheme 2026; what they mean
The Foreign Assets of Small Taxpayers - Disclosure Scheme (‘FAST-DS’ or ‘Scheme’) was announced in the Union Budget 2026. The Scheme was notified on 14 August 2026 and came into effect on 16 August 2026.
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