Form 92 is a quarterly statement prescribed under Rule 157 of the Income Tax Act, 2025 to be furnished by specified funds and stock brokers dealing with non-resident clients. It replaces earlier reporting formats and requires detailed disclosure of non-resident investors, including name, contact details, country of residence, Tax Identification Number (TIN), or alternative identification number. The form must be filed electronically within 15 days from the end of each quarter and allows reporting of multiple non-residents in a single statement. It also requires submission of a declaration from each non-resident as an annexure. The framework ensures structured and standardised reporting to enable monitoring of cross-border transactions, verification of residency claims, and improved compliance. System-based features such as pre-filled data, acknowledgement tracking, and electronic verification enhance efficiency, transparency, and accuracy in reporting non-resident investor information.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 92: Quarterly Statement by Specified Fund / Stock Broker in respect of Non-Residents referred to in Rule 157 of Income Tax Rules, 2026
Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year)
Form 092 – Frequently Asked Questions
(Quarterly Statement by Specified Fund / Stock Broker in respect of Non-Residents referred to in Rule 157)
| Name of form as per I.T. Rules, 1962 | Form 49BA |
Name of form as per I.T. Rules, 2026 | FN 092 |
| Corresponding section of I.T. Act, 1961 | 139A | Corresponding section of I.T. Act, 2025 | 262 |
| Corresponding Rule of I.T. Rules, 1962 | 114AAB | Corresponding Rule of I.T. Rules, 2026 | RN 157 |
Q1. What is Form 092?
Ans: Form 092 is a quarterly statement required to be furnished by specified funds or stock brokers in respect of non-resident clients, as prescribed in Rule 157. The form contains details such as name, contact details, country of residence, Tax Identification Number, and unique identification numbers of such non-resident clients.
Q2. Who should file Form 092?
Ans:
- Specified Funds defined under Rule 157, and
- Stock Brokers dealing with non-resident clients
Q3: What is the due date for filing Form 092?
Ans: Form 092 must be furnished quarterly, within 15 days from the end of each quarter.
| Quarter | Period | Due Date |
| Q1 | April – June | On or before July 15th. |
| Q2 | July – September | On or before October 15th. |
| Q3 | October – December | On or before January15th. |
| Q4 | January – March | On or before April15th. |
Q4. How can Form 092 be submitted?
Ans: Form 092 is required to be submitted online on the e-Filing portal. After logging in, navigate to e-File – Income Tax Forms – File Income Tax Forms and select Form 092.
Q5. What documents are required while filing Form 092?
Ans: The following annexure is required to be uploaded with Form 092:
1. Declaration received from each non-resident as referred to in RN 157(1)(c)(iii) or (3)(b)(iii)].as applicable (Annexure A-1).
No other supporting documents are required to be uploaded.
Q6. Is PAN or Aadhaar mandatory for filing Form 092?
Ans: PAN is mandatory for the specified fund or stock broker. If Aadhaar exists, it needs to be furnished. PAN/Aadhaar of non-residents is not required.
Q7. What details of the non-resident are required in Form 092?
Ans:
- Name
- Email address
- Contact number
- Country or specified territory of residence
- Address in that country
- Tax Identification Number (TIN), if available
- Unique identifying number issued by that country, if TIN is not available.
Q8. What if the non-resident does not have a TIN?
Ans: If TIN is not available, the unique number issued by the government of that country should be furnished.
Q9: Who should sign Form 092?
Ans: Form 092 must be verified and signed by the authorised signatory of the specified fund or stock broker, who declares that:
- The information furnished is true and correct, and
- He/she is competent to verify and submit the form, as provided in the Verification section of the finalised Form 092.
Q11. Can I include multiple non-residents in one quarterly Form 092? Ans: Yes. All non-resident clients dealt with in the quarter must be included in the same form.
Q12. How will the taxpayer know whether Form 092 has been accepted by the Department?
Ans: After submission of Form 092 on the Income Tax e-Filing portal, an acknowledgement number is generated. The filer can track the status of the form (Submitted / Under Processing / Accepted / Defective, if any) under e-File → Income Tax Forms → View Filed Forms. Any intimation regarding acceptance or defects will be communicated electronically through the e-Filing portal and to the registered email ID and mobile number of the specified fund or stock broker.
Guidance Note on Income Tax Form 92:Quarterly Statement by Specified Fund / Stock Broker in respect of Non-Residents referred to in Rule 157 of Income Tax Rules, 2026
Form 92 – Quarterly Statement by Specified Fund / Stock Broker for Non-Residents Purpose:
Form 92 is a quarterly statement required to be furnished by specified funds or stock brokers in respect of non-resident clients, as prescribed under Rule 157 of the Income-tax Rules. The primary objective of the form is to enable the Income Tax Department to obtain structured, standardised, and verifiable information relating to non-resident investors for monitoring, compliance, and information exchange purposes.
Who Should File:
- Specified funds as defined under Rule 157; and
- Stock brokers dealing with non-resident clients, to whom Rule 157 applies.
Frequency & Due Dates:
| Sl. No. | Quarter | Period | Due Date |
| 1 | Q1 | April – June | On or before 15th July |
| 2 | Q2 | July – September | On or before 15th October |
| 3 | Q3 | October – December | On or before 15th January |
| 4 | Q4 | January – March | On or before 15th April |
Structure of Form 92:
Part A: Particulars of the Specified Fund / Stock Broker
1. Name of the specified fund / stock broker.
2. Address (complete postal address as per prescribed notes).
3. Permanent Account Number (PAN).
4. Category (Specified Fund / Stock Broker).
5. E-mail ID and contact number (with country code).
6. Other details to be furnished as separate enclosure (Annexure A-1).
Part B: Details of Non-Residents
1. No.
2. Name of the non-resident.
3. E-mail ID and contact number.
4. Country or specified territory of residence and address therein.
5. Tax Identification Number (TIN), if available.
6. Unique identification number issued by the government of that country or specified territory, where TIN is not available.
Verification Section:
1. Declaration affirming that the information furnished is true and correct to the best of the knowledge of the authorised signatory.
2. Confirmation of competency and authority to verify and submit the form.
3. Place, date, name, designation, PAN, and signature of the authorised signatory.
Annexures:
Annexure A-1 – Declaration received from the non-resident as referred to in Rule 157 (1)(c)(iii) or Rule 157(3)(b)(iii), as applicable.
Documents Required to File Form 92:
1. Declaration obtained from each non-resident client in accordance with Rule 157 (Annexure A-1).
2. PAN details of the specified fund or stock (No other supporting documents are required to be uploaded.)
Filing Count:
Filing is quarterly and depends on the number of non-resident clients dealt with during the relevant quarter. Multiple non-residents can be reported in a single Form 92 for a quarter. Historically, filings are higher in the case of large specified funds and active stock brokers.
Process Flow for Filing Form 92:
1. Collection of prescribed details from non-resident clients, including country of residence, TIN, or alternative unique identification number.
2. Obtaining and verifying the mandatory declaration from each non-resident under Rule 157.
3. Preparation of Form 92 by entering Part A and Part B details in the prescribed electronic format.
4. Verification of the form by the authorised signatory, including affirmation of correctness and competence.
5. Electronic submission of Form 92 along with Annexure A-1 on the Income Tax e-Filing portal.
6. Generation of acknowledgement number and electronic communication of status by the system.
Outcome of Processed Form 92:
- Enables systematic reporting and monitoring of non-resident investors.
- Facilitates verification of residency claims and identification particulars.
- Supports tax compliance, information exchange, and risk assessment relating to cross-border investments.
Brief Note on Broad or Qualitative Changes Proposed:
Structured Part-wise Format: Introduction of Part A and Part B clearly segregates filer particulars and non-resident details.
Expanded Contact and Address Fields: Inclusion of detailed address, email, and contact information improves accuracy and traceability.
Annexure-based Attachments: Mandatory declarations are shifted to a clearly defined annexure (A-1) for standardisation.
Pre-filling of Data: Certain particulars are pre-filled by the system to the extent available, reducing errors and compliance burden.
Digital-first Design: The form is fully aligned for electronic filing, verification, and processing through the e-Filing portal.
Challenges and Solutions:
1. Challenge: Variations in identification details of non-residents across jurisdictions. Solution: Provision for furnishing either TIN or a government-issued unique identification number ensures flexibility and completeness.
2. Challenge: Managing quarterly compliance for entities with large non-resident portfolios.
Solution: Ability to report multiple non-residents in a single quarterly form and system-supported pre-filling reduces manual effort.
Common Changes Made Across Forms:
1. Mandatory electronic filing through the e-Filing portal
Form 92 is required to be furnished online through the Income-tax Department’s e-Filing portal, ensuring faster submission, acknowledgement generation, and electronic tracking of filing status.
2. Structured Part-wise format for clarity and consistency
The form has been reorganised into Part A (Specified Fund/Stock Broker details) and Part B (Non-resident details), providing a clear segregation of reporting entity information and non-resident particulars.
3. Standardisation of identification and contact fields
Separate and clearly defined fields have been introduced for PAN, address, email ID, contact number (with country code), and category of filer, improving data accuracy and system validation.
4. Alignment with updated statutory framework
The form has been aligned with the updated provisions of the Income-tax Act, 2025 and Rule 157, replacing legacy references and ensuring consistency with the revised legal framework.
5. Annexure-based reporting of declarations
Declarations from non-residents are now required to be furnished as a separate annexure (Annexure A-1), reducing clutter in the main form and enabling streamlined electronic attachment handling.
6. System-supported pre-filling of information
Certain particulars in the form are pre-filled to the extent available in the Department’s database, minimising manual entry, errors, and compliance burden.
7. Enhanced data capture for non-resident identification Clear provision has been made to capture either the Tax Identification Number (TIN) or, where unavailable, a unique identification number issued by the country of residence, ensuring comprehensive reporting of non-resident details.
