What is the maximum limit for undisclosed foreign income/assets under the first category of FAST-DS?

FAST-DS 2026 is a one-time voluntary disclosure scheme for small taxpayers, under which undisclosed foreign income/assets can be declared by paying a prescribed tax or fee. The crucial date for the valuation of foreign assets is March 31, 2026, and the scheme promotes tax compliance and financial transparency through CRS, FATCA, and digital information sharing.