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The government rolled out a foreign asset disclosure scheme allowing small taxpayers to declare undisclosed foreign assets or income. Under the scheme, taxpayers pay 30% tax on the value of the declared asset or income, plus an additional amount equal to the tax — taking the effective levy to 60% — offering a window to regularise previously undisclosed overseas holdings.

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A new compliance window on foreign assets — relevant to economy and governance.

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Key facts

  • Scheme lets small taxpayers disclose undisclosed foreign assets or income.
  • 30% tax plus an equal additional amount takes the effective levy to 60%.

Relevant forBanking · Railways · SSC · State PSC · UPSC

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