Obligation to file income-tax returns broadened to include specified residents with certain assets or foreign travel expenses. Substituted sub-section (1) requires every company and any person whose total income exceeds the exemption limit to furnish a return by the prescribed due date in the prescribed form and manner. A proviso requires specified residents-occupiers of large immovable property, owners/lessees of motor vehicles (other than two wheelers), telephone subscribers, persons incurring foreign travel expenditure, non-add on credit card holders, and certain club members-to file returns even if otherwise not required, subject to exclusions by Central Government notification. The amendment mandates annual company returns, defines due-date categories, and supplies definitions for 'motor vehicle' and limited exclusions for foreign travel.