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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Undisclosed foreign income and assets: includes undisclosed foreign-source income and foreign-located assets; assessment variations excluded.</h1> Defines the total undisclosed foreign income and asset as: (a) income from a source outside India not disclosed in the return filed within the specified time or relevant subsections of section 139; (b) income from a foreign source requiring a return under section 139 where no return was furnished within the specified time or relevant subsections; and (c) the value of an undisclosed asset located outside India; excludes assessment or reassessment variations in foreign-source income and states such included income shall not form part of total income under the Income-tax Act.

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