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

Section 50 - Act - OFFENCES AND PROSECUTIONS - Other Direct Tax / Income Tax - Section 50 - 50. If any person, being a resident other than not ordinarily resident in India within the meaning of clause .....

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ails to furnish in such return any information relating to an asset (including financial interest in any entity) located outside India, held by him, as a beneficial owner or otherwise or in which he w .....

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