Description
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
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