Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 (FAST-DS 2026)

Author

Ram Dutt Sharma

Publisher

Commercial Law Publishers (India) Pvt. Ltd.

Edition

2026 Edition (w.e.f. 16 August 2026)

Year

2026

Why Choose This Book?

A timely practical guide explaining India's Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 (FAST-DS 2026) and the accompanying Rules. It helps taxpayers, chartered accountants, tax consultants, and compliance professionals understand eligibility, disclosure procedures, reporting requirements, and the legal framework introduced with effect from 16 August 2026.

About the Book

This edition covers the complete text of the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 along with the Disclosure Scheme Rules, 2026 dated 14 August 2026. Authored by Ram Dutt Sharma, the book serves as a practical reference for voluntary disclosure of eligible foreign assets by small taxpayers. It is particularly useful for tax practice, compliance advisory, and professionals dealing with international asset reporting.

Related Subjects

• Income Tax

• International Taxation

• Foreign Asset Disclosure

• Tax Compliance

• Voluntary Disclosure Schemes

Website Hashtags

#FASTDS2026 #ForeignAssets #IncomeTax #InternationalTaxation #TaxCompliance #RamDuttSharma #CommercialLawPublishers #TaxProfessionals #CA #9789378339172

Shipping Note

Ships across India in secure, protective packaging.

Caveat Legalis

This publication explains the FAST-DS 2026 Scheme and Rules. Readers should verify subsequent amendments, notifications, and CBDT circulars where applicable.

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