Return filing requirement for residents meeting asset or travel tests requires prescribed return and verification by due date. Residents of Board-notified areas who, during the previous year, satisfy any two of four conditions - occupancy of immovable property exceeding a Board-specified floor area, ownership or lease of a motor vehicle, subscription to a telephone, or expenditure on foreign travel - must furnish an income-tax return by the prescribed due date, in the prescribed form, verified as required and setting forth prescribed particulars. 'Motor vehicle' is defined by reference to the Motor Vehicles Act.