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

Such details are now required to be submitted in various ITR Forms in different cases