# The Finance Act, 2026, Section 130: Short title and commencement

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/130/

## Text

CHAPTER IV THE FOREIGN ASSETS OF SMALL TAXPAYERS DISCLOSURE SCHEME, 2026 Short title and commencement. 130. (1) This Scheme may be called the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

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