Mr.  X, is a join a service at Dubai in the financial year 2013-14 and before joining service at Dubai he was a proprietor of a petrol pum and carring on the business from sale of petrol ,Hsd lubricant etc. and was filing his income tax return in individul capacity as resident, but after joining the service at Dubai from where he get salary  he is still the propritor of the firm and carryon the business and filling is income tax return at India in his individual capacity as a non resident. My querry is that  should he disclose his assets located out side india ( house, bank account, car,other assets, etc., and the income there from in his income tax return filing in India?  as per section 139 provisos . The business of the assessee has been carryingon in India by Power of attorney holder,  kindly advise