Particulars to be furnished with the return [Section 139(6)] :

The prescribed form of the return shall, in certain specified cases, require the assessee to furnish the particulars of –

(i) income exempt from tax

(ii) assets of the prescribed nature and value, held by him as a beneficial owner or otherwise or in which he is a beneficiary.

(iii) his bank account and credit card held by him

(iv) expenditure exceeding the prescribed limits incurred by him under prescribed heads

(v) such other outgoings as may be prescribed.