<h1>NRIs with Undisclosed Assets Face Scrutiny Under Income-Tax Act, 1961; Foreign Address Changes Offer No Exemption.</h1> The Income Tax Department and the Enforcement Directorate have issued notices to assesses, including non-residents, under the Income-Tax Act, 1961, for various proceedings such as income assessment and tax collection. When information suggests NRIs hold undisclosed assets, inquiries are made to verify asset disclosure and tax liability in India. Changing addresses in passports to foreign residences does not exempt NRIs from scrutiny. Under tax treaties, India can request banking information from foreign jurisdictions, though this depends on treaty provisions. Information for criminal matters is sought via Mutual Legal Assistance Treaties. This was disclosed by the Minister of State for Finance in a Rajya Sabha response.