Resident disclosure obligation requires filing a return when foreign assets or signing authority are held, broadening filing scope. Amendment expands the return-filing obligation to require a resident who would not otherwise file a return to file if, during the previous year, the resident held any asset or financial interest located outside India or had signing authority in an account located outside India; such return must be filed by the prescribed due date, in the prescribed form, verified in the prescribed manner, and include prescribed particulars.