FAST-DS 2026: Forgot to report a dormant foreign bank account? Heres how the new disclosure window works

FAST-DS 2026 gives eligible taxpayers a one-time opportunity to disclose certain foreign assets and dormant overseas bank accounts by 31 December 2026. Heres who can use the scheme, the ₹1 crore and ₹5 crore limits, and how the disclosure works.