If it's a savings account as mentioned in the initial query, then it is an income earning account.
Which means it needs to be included in the return. Even if you closed an account on 1 April, it still existed during the tax year, so it needs to be included, per the rules.
The thing is the authorities already know the details of all the accounts you have. The point of asking you to mention all of them in the return is to catch you if you fail to list even one.
CAclubindia
