FAST-DS 2026: Foreign Assets of Small Taxpayers – Disclosure Scheme (Complete Guide) By [Devendra Singhal] • Updated: 2 November 2026 • Reading time: about 12 minutes Quick answer: FAST-DS 2026 is a one-time, voluntary Income Tax disclosure scheme under Chapter IV (Sections 130–144) of the Finance Act, 2026. It lets eligible small taxpayers declare undisclosed […]