I am a NRI for last 15 years and received summon u/s 131(1A) for FY 2021 to FY2024. Without disclosing any details, the summons ask for following:

• Sources of Income earned by me and my family members in India & outside India
• Details of interest earned by me and my family members on NRE/NRO/FD/FCNR/HUF account
• All property dealings during this period
• All Bank account statement
• Details of any business conducted by me in India
• Copies of my and my family member passports
• All property documents which are held by me and my family members

I understand that as NRI, I am not required to disclose my overseas income. I am willing to provide details of my India sourced Income which are disclosed in my tax returns and offered for taxes in relevant year.

I have India sourced interest from NRO/NRE/FCNR exceeding INR 15L. Will it attract provision of section 6(1A)? I am a tax resident of UAE which impose no personal income tax. If provision of section 6(1A) is attracted, which all income shall be taxed in India. Will FCNR interest be included for calculation of INR 15L threshold?

I split my earnings in UAE with my spouse (NRI) who then invests it in India. Will it attracts clubbing provision? My view is that my offshore income gifting to my NRI family members and their subsequent earnings thereon should not attract any clubbing provisions?

Is there any provision of Income Tax Act which requires me to disclose my foreign income under 131(1A) summons?