https://www.taxtmi.com/acts?id=16331 A proviso to section 139(1) requires a resident other than not ordinarily resident in India, who is not otherwise required to file a return but who during the previous year had any asset (including any financial interest in any entity) located outside India or signing authority in any account outside India, to furnish a return on or before the due date in the prescribed form, verified as prescribed and setting forth prescribed particulars. Explanation 2 is amended to adjust references to assessees and to replace a company-specific reference with the word "who." en-us Tue, 29 May 2012 12:46:17 +0530 Tue, 29 May 2012 12:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16331 A proviso to section 139(1) requires a resident other than not ordinarily resident in India, who is not otherwise required to file a return but who during the previous year had any asset (including any financial interest in any entity) located outside India or signing authority in any account outside India, to furnish a return on or before the due date in the prescribed form, verified as prescribed and setting forth prescribed particulars. Explanation 2 is amended to adjust references to assessees and to replace a company-specific reference with the word "who." Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 12:46:17 +0530 https://www.taxtmi.com/acts?id=16331