CBDT Foreign Assets Disclosure Scheme 2026 — Practitioner's Handbook (Ebook)

Instant download. PDF. Delivered to your email the moment your order is confirmed. Detailed Contents Scheme at a Glance Part I-A: Finance Act, 2026—Sections 130–144 4 Part I-B: Notified Rules—Rules 1–9 22 1. Policy Background and Compliance Context 33 2. Residential Status and Scope of Foreign Income 34 3. Asset and Income Inventory 35 4. Eligibility and the Two-Route Framework 36 5. Statutory Definitions and Administration 37 6. General Fair Market Value Framework 38 7. Foreign Bank Accounts 39 8. Securities and Employee Equity 40 Authored by Abdullah Karuthedakam — CBDT's Foreign Assets of Small Taxpayers—Disclosure Scheme, 2026: Practitioner's Complete Handbook is a practical reference built specifically for tax practitioners, CAs, legal advisors, and finance professionals. Built to be opened mid-matter, not read cover to cover. 2026 Edition. What is inside Eligibility & Valuation Rules: Clear breakdowns of eligibility criteria, threshold limits, and asset valuation norms under the 2026 scheme. Tax, Penalty & Forms: Comprehensive guide on applicable tax computations, penalty provisions, statutory forms, and required documentation. Advisory Strategy: Practical advice, client strategy frameworks, and procedural controls for foreign asset disclosure filings. Prepared as a working reference handbook. It is not a substitute for transaction-specific or client-specific professional opinion. Choose your licence Three licences are available. Pick the one that matches how many people will actually read it. Licence Covers Pages Price Single user One named reader: the person who buys it. 370 Pages ₹995 Small Team Up to 5 readers within the same organisation. 370 Pages ₹2,995 Team Up to 25 readers across your firm's offices. Does not permit distribution outside the firm, or to clients. 370 Pages ₹10,995 Reading it alone? The single-user licence is all you need. If colleagues will read it too, a team licence costs far less than buying separate copies. Beyond 25 readers, email support@shopscan.in with the number of readers and we will quote for an institutional licence. Bought the wrong one? Write to us and pay only the difference to move up a tier. We would far rather sell you the right licence than have you share a file you are not licensed to share. Your licence terms Your purchase grants a non-exclusive, non-transferable licence to read this ebook, limited to the number of readers covered by the tier you buy. It is not a transfer of copyright. You may: Store the file on devices belonging to the licensed reader or readers. Print a copy for a licensed reader's own professional use. Quote short extracts in your own professional work with attribution to Shopscan / Taxscan. You may not: Forward, upload, post or share the file — including to messaging groups, shared drives, intranets or public websites. Resell, sublicense or distribute it. Remove or alter the licence stamp on the pages. Allow more readers than your licence covers. Every copy is personalised. Each download is stamped on every page with the buyer's name, email address and order number, and the licence page inside states how many readers your licence covers. This is standard practice for licensed professional publications, and it means any copy in circulation can be traced to the account that bought it. Updates Where we issue a corrected or updated version of this edition, you receive it free — we will email you the new file. Where we publish a new edition, existing buyers are offered it at a reduced upgrade price. Before you buy This is a digital product. Nothing is shipped, and Cash on Delivery is not available. The price shown includes GST at 18% — what you see is what you pay. If you need a GST invoice showing your GSTIN, email support@shopscan.in with your order number and we will issue one. Because the file is delivered immediately and cannot be returned once downloaded, sales are final once the ebook has been downloaded. If you have not used your download link, you may cancel and be refunded in full within 7 days. If your link does not work or you receive the wrong file, contact support@shopscan.in and we will replace it or refund you in full. See our Refund Policy for full details.