Income Tax Department

Form 1 of FADS 2026 (Foreign Assets of Small Taxpayers Disclosure Scheme, 2026)- User Manual trgteam Fri, 09/11/2026 - 14:07 1.  Overview: 

The Government has introduced ‘The Foreign Assets of Small Taxpayers - Disclosure Scheme, 2026’ (FADS, 2026) through the Finance Act, 2026.
This Scheme provided small taxpayers a time-bound opportunity to decl...

Form 113 & 114 FAQs trgteam Wed, 09/09/2026 - 15:47 Q1. Form 113 is used for which purpose?

Form 113 is a Statement of Donations that is required to be filed by eligible registered non-profit organizations and persons specified under Schedule VII (Table – Sl. No. 1). 

Q2. What are the details to be given through the Form 113?

The form captures details of donati...

Form 104 & 106 FAQs trgteam Wed, 09/09/2026 - 15:35 Q1: What is Form No. 104 as per Income Tax Act,2025?

Form No. 104 is an online application form available on the e-filing portal for provisional registration of new non-profit organizations, trusts, charitable or religious institutions under section 332(3) (Table: Sl. No. 1) of the Act, or an already-registered ent...

Under E-Pay Tax → Foreign Assets of Small Taxpayers Disclosure Scheme 2026 - FAQs trgteam Wed, 09/09/2026 - 15:26 Q1. What is ITNS 289?

ITNS 289 is a challan form used for making payments under the Foreign Assets of Small Taxpayers Disclosure Scheme (FAST-DS), 2026 after submission of a valid declaration in Form 1 under the Scheme. 

Q2. Which Major and Minor Heads ar...

Under E-Pay Tax → Foreign Assets of Small Taxpayers Disclosure Scheme 2026 - User Manual trgteam Wed, 09/09/2026 - 15:24  1.  Overview

This document provides step-by-step guidance to taxpayers on generating Challan ITNS 289 through the e-Filing portal.

The Foreign Assets of Small Taxpayers Disclosure Scheme (FAST-DS), 2026 has been introduced u...