Income tax return form requires residents in specified areas to disclose luxury indicators and provide detailed income statements. Substituted FORM NO.2C prescribes a return for persons not liable under section 139(1) but residing in specified areas who met any condition in the first proviso; it requires PAN and personal data, detailed disclosures for six specified trigger conditions (immovable property, motor vehicle, cellular subscription, foreign travel, credit card, club membership), a structured income and tax statement, attachments, and a verification declaring penal liability under section 277 for false statements.
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Provisions expressly mentioned in the judgment/order text.
Income tax return form requires residents in specified areas to disclose luxury indicators and provide detailed income statements.
Substituted FORM NO.2C prescribes a return for persons not liable under section 139(1) but residing in specified areas who met any condition in the first proviso; it requires PAN and personal data, detailed disclosures for six specified trigger conditions (immovable property, motor vehicle, cellular subscription, foreign travel, credit card, club membership), a structured income and tax statement, attachments, and a verification declaring penal liability under section 277 for false statements.
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