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Feb 06, 2026
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No plan to reopen old cases after Tiger Global verdict: CBDT Chairman
Chairman of the Central Board of Direct Taxes (CBDT) Ravi Agrawal said there is no intention to reopen old cases following the Supreme Court’s ruling in the Tiger Global matter. In an exclusive interaction with Pushpita Dey and Dipak Mondal, he also explained how the Budget has addressed complications around taxing foreign assets and clarified key policy issues. Edited excerpts:
Could you explain how the government defines a small taxpayer under the Small Taxpayer Disclosure Scheme?
The background goes back to the Black Money Act (BMA) of 2015. Every year, India receives about 35–40 lakh pieces of information through the automatic exchange of information with various countries. These typically relate to small balances in foreign bank accounts, interest income, dividend income, and similar items.
A substantial portion of this information does not point to wilful tax evasion but to bona fide omissions.
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