Tax return filing requirement extended to non-filers making large bank deposits, high foreign travel or substantial electricity consumption. A new proviso to section 139(1) requires a person referred to in clause (b) who is not otherwise required to file a return to furnish one by the due date in prescribed form and manner if, in the previous year, they: deposited amounts exceeding a specified threshold in current account(s) with a banking company or co-operative bank; incurred specified foreign travel expenditure; incurred specified electricity consumption expenditure; or fulfil other prescribed conditions. Definitions of 'banking company' and 'co-operative bank' are aligned to the Explanation to section 269SS.