When is the FAST-DS 2026 window open?

16 August 2026 to 31 December 2026. CBDT Notification No. 114/2026 dated 14 August 2026 notified the FAST-DS Rules, 2026 and fixed these dates. Assets are valued as on 31 March 2026.

How much does a FAST-DS declaration cost an RSU or ESPP holder?

If the RSU or ESPP income was already taxed through payroll and only the Schedule FA disclosure was missed, that is Category B — a flat fee of ₹1,00,000 for the whole declaration, provided the aggregate value of foreign assets does not exceed ₹5 crore.

How are shares valued for FAST-DS?

Under Rule 3, quoted shares are valued at the higher of the cost of acquisition and the average of the lowest and highest price quoted on an established securities market on 31 March 2026, converted to rupees at the RBI reference rate on that date — not the SBI TTBR used for the annual Schedule FA.

Do I need FAST-DS if my foreign holdings are small?

Only in a narrow case. Since 1 October 2024 (Finance (No. 2) Act 2024) the ₹10 lakh Black Money Act penalty for not reporting a foreign asset does not apply where foreign assets other than immovable property total ₹20 lakh or less, and the Finance Act 2026 extended that to prosecution from the same date. Before 1 October 2024 only bank balances up to ₹5 lakh were carved out, and the carve-out never covers foreign income that was not taxed. A correct Schedule FA is still mandatory going forward.

FAST-DS 2026 — foreign asset amnesty calculator

Value your foreign assets as on 31 March 2026 under Rule 3 of the FAST-DS Rules, 2026, find your category, and see what settling every past Schedule FA default would cost. Window open until 31 December 2026.

Category B, the RSU/ESPP case: if the vesting income was already taxed through payroll and only the Schedule FA disclosure was missed, the whole declaration settles for a flat ₹1,00,000 (foreign assets up to ₹5 crore). Category A — anything never taxed — is roughly 60% of value, capped at ₹1 crore. Have both? Each asset is settled under its own category.

Free — the settlement, each asset's category, the payment timeline and the per-asset declaration worksheet (Excel, for your CA). No sign-up.

Your foreign assets

One row per asset. Costs and manual values are in rupees. For listed shares, leave the fair-market-value blank and the calculator fetches the 31 Mar 2026 price; for a bank account or unlisted holding, enter the value yourself (see the notes it returns). Set where each asset's money came from — RSU/ESPP and anything bought from taxed salary is Category B; only an asset with an untaxed or undocumented source is Category A.

Type	Description	Ticker	Quantity	Cost of acquisition (₹)	FMV on 31 Mar 2026 (₹) — optional	Money came from

A few questions

Foreign income never offered to tax in India (₹)

Dividends, interest, rent or gains from a foreign source that were never in any ITR. Settled under Category A on its own — it does not change the category of your assets. Leave 0 if all of it was taxed.

Declaration date (assumed, for the payment clock)

Every return where I missed Schedule FA was filed on or after 1 October 2024, and in each of those years my foreign assets other than immovable property stayed at or below ₹20,00,000

The Black Money Act's ₹20,00,000 carve-out reaches only those returns — not earlier years, and never income that was not taxed. Leave unticked if unsure.

Result

Per-asset valuation (Rule 3, as on 31 Mar 2026)

Asset	FMV (₹)	Method

Download declaration worksheet (.xlsx)

Every asset with its category, Rule 3 method and value, the settlement and the Form 1–4 payment clock — a working paper for your CA.

Already have your broker files?

The Schedule FA generator reads your Fidelity, Schwab, E*TRADE, Morgan Stanley or Interactive Brokers exports and gives you the year-wise acquisition, cost and holdings a FAST-DS declaration needs — then paste those figures here.

Generate Schedule FA →

What FAST-DS 2026 is

The Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 (Chapter IV of the Finance Act, 2026) lets taxpayers who missed Schedule FA in past years settle for a fixed amount and receive immunity from further tax, penalty and prosecution under the Black Money Act. It was operationalised by CBDT Notification No. 114/2026 dated 14 August 2026, is open from 16 August to 31 December 2026, and values every declared asset as on 31 March 2026. Full detail in the FAST-DS guide for tech employees.

How this calculator values assets

Listed shares (RSUs, ESPP, brokerage stock): higher of your cost and the average of the low and high quoted price on 31 March 2026, converted at the RBI reference rate on that date.
Foreign bank / cash accounts: the deposit-sum method (FAQ Q29) needs statements back to account opening — enter the computed figure and have a CA check it.
Unlisted shares, property, jewellery: higher of cost and open-market value on 31 March 2026; where no valuation is done, the indexed cost of acquisition is deemed the fair market value.

Informational only. The declaration is filed in Form 1 on the income-tax e-filing portal; have a chartered accountant review the valuation and category before filing.