Income Tax Department advised the taxpayer to review these things before filing ITR

He further said that the Income Tax Department has given a step-by-step guide in the ITR form "Foreign Assets and Income". With the help of this guide, they can give information about foreign income and property. He emphasized that this rule applies to resident taxpayers. Information about this is given in Section 6 of the Income Tax Act.

Shukla clarified that according to the rules, a resident taxpayer is one who has stayed in India for at least 182 days during the previous year or who has stayed in India for 365 days during the last four years. If a taxpayer does not meet these criteria, he will be considered a non-resident. Non-residents do not need to declare foreign income and property.

Many times, those taxpayers who do not have any foreign income or property also provide the information in ITR. To end the spreading confusion in such a situation, Shukla made it completely clear that taxpayers have to provide information about foreign property and income, he also said that if any taxpayer has purchased any property abroad and is not getting any kind of income from the same, then the information of that property should be provided in the ITR.

If an NRI comes to India and gets Indian citizenship, then he too will have to give information about his foreign property income. The same rule applies to foreign citizens when they attain citizenship in India.