Many returning NRIs and former overseas students may have unintentionally left a small amount of money or financial assets abroad without disclosing them while filing their income tax forms in India. This could be the result of real oversight rather than deliberate tax evasion. Employees working abroad, for example, may have earned ESOPs that remained overseas even after their return to India. Students who studied abroad may still have dormant bank accounts with small balances that were never formally closed. Similarly, NRIs returning home may have foreign savings accounts, insurance policies, or retirement benefits that were not actively tracked or disclosed.