Sir , my son studied abroad for 3 years and returned back . he was doing parttime job there to meet his expenses and hence having a bank account . He returned back in 2025 and in 2025 his status was resident . He filed his return because he had dividend income from shares which he purchased before going overseas studies . 

 

Now he received an advisery notice about FAST DS 2026 . Is it relevent for him . He has a bank account there  with 0 balance but failed to close it before coming to india 

Pls advice