Case law › Notifications › 2026 › Notification No. 114/2026 [F.No. 370142/18/2026-TPL] / G.S.R. 732(E) : Notification of rules and forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026

Notification 14 August 2026

Notification No. 114/2026 [F.No. 370142/18/2026-TPL] / G.S.R. 732(E) : Notification of rules and forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026

Notification of rules and forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026

What this is

Notification No. 114/2026 [F.No. 370142/18/2026-TPL] / G.S.R. 732(E) : Notification of rules and forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 was published on 14 August 2026. Its subject is Notification of rules and forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 115 · Notification No. 113/2026 [F. No. 300196/6/2026-ITA-I] / SO 4459(E) : Notification in the case of District Legal Service Authority, Panchkula →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.