Optional reporting of details of one foreign bank account by the non-residents

The Non-residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account in the return of income for issuance of refund.
This facility is not available to non-residents who are claiming refund but having a bank account in India

http://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF_News/Bank_account.pdf

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