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    <title>Amendment of section 139.</title>
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    <description>Amendment expands the return-filing obligation to require a resident who would not otherwise file a return to file if, during the previous year, the resident held any asset or financial interest located outside India or had signing authority in an account located outside India; such return must be filed by the prescribed due date, in the prescribed form, verified in the prescribed manner, and include prescribed particulars.</description>
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      <description>Amendment expands the return-filing obligation to require a resident who would not otherwise file a return to file if, during the previous year, the resident held any asset or financial interest located outside India or had signing authority in an account located outside India; such return must be filed by the prescribed due date, in the prescribed form, verified in the prescribed manner, and include prescribed particulars.</description>
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