What is 7th proviso of 139(1)

The seventh proviso of section 139(1) covers those individuals - (a) who have deposited more than Rs 1 crore in one or more current accounts in the FY 2019-20, (b) who have spent more than Rs 2 lakh on foreign travel on him/herself or any other person and (c) those who have paid more than Rs 1 lakh as electricity bill in FY 2019-20.