Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India.

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....et (including financial interest in any entity) located outside India. 50. If any person, being a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of that Act, wilfully fails to furnish in....