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

Nabka Insight

A new disclosure window with a specific tax structure — likely economy/taxation question.

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Key facts

  • Scheme targets small taxpayers with undisclosed foreign assets or income.
  • Tax: 30% on the declared value of the asset or income.
  • An equal additional amount takes the effective levy to 60%.

Relevant forBanking · Railways · SSC · State PSC · UPSC

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