Return form requirements now mandate disclosure of exempt income, specified assets, large expenditures, business locations and partners' profit shares. Amendment replaces sub section (6) of section 139 to require prescribed return forms to disclose particulars of income exempt from tax, assets of prescribed nature and value, expenditures exceeding prescribed limits under prescribed heads, and other prescribed outgoings; sub section (6A) further requires, for assessees in business or profession, disclosure of principal place and branches, partners' names and addresses, membership of associations and the respective profit shares of the assessee and other partners or members.