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    <title>RETURN OF INCOME FOR SPECIFIED PERSONS (Omitted)</title>
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    <description>Form No. 2C requires persons not ordinarily obliged to file under section 139(1), but who meet any condition in the first proviso, to disclose whether during the previous year they occupied specified immovable property, owned or leased non two wheeled motor vehicles, subscribed to cellular telephones, incurred foreign travel expenditure, held credit cards, or were club members with high entrance fees; to furnish detailed particulars for each disclosed condition; to complete a prescribed income and deduction schedule; attach documents; and verify the return under penalty of prosecution under section 277.</description>
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