https://www.taxtmi.com/acts?id=19859 Defines the total undisclosed foreign income and asset as: (a) income from a source outside India not disclosed in the return filed within the specified time or relevant subsections of section 139; (b) income from a foreign source requiring a return under section 139 where no return was furnished within the specified time or relevant subsections; and (c) the value of an undisclosed asset located outside India; excludes assessment or reassessment variations in foreign-source income and states such included income shall not form part of total income under the Income-tax Act. en-us Fri, 03 Jul 2015 17:59:46 +0530 Tue, 11 Nov 2025 18:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19859 Defines the total undisclosed foreign income and asset as: (a) income from a source outside India not disclosed in the return filed within the specified time or relevant subsections of section 139; (b) income from a foreign source requiring a return under section 139 where no return was furnished within the specified time or relevant subsections; and (c) the value of an undisclosed asset located outside India; excludes assessment or reassessment variations in foreign-source income and states such included income shall not form part of total income under the Income-tax Act. Act-Rules Direct Taxes Fri, 03 Jul 2015 17:59:46 +0530 https://www.taxtmi.com/acts?id=19859