Return particulars requirements: disclose exempt income, specified assets, bank accounts, expenditures and business audit and branch details. Taxpayers must disclose in the prescribed return form exempt income, specified assets held as beneficial owner or beneficiary, bank accounts and credit cards, prescribed expenditures and other outgoings; businesses and professionals must also provide the required audit report, principal business location and branches, partners' names and addresses, and the shares of partners or members in profits.