Form 92 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 23, 2026

Form 92 Income Tax Rules 2026 pdf download and Key points

FORM NO. 92
[See rule 157]
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)

Under the Income-tax Rules, 2026, Form No. 92 (also referred to as FN 092) replaces the erstwhile Form 49BA. It is governed by Section 262 of the Income-tax Act, 2025, and Rule 157 of the Income-tax Rules, 2026.

Here are all the comprehensive key points regarding Form No. 92:

1. Purpose of the Form Form 92 is a mandatory quarterly statement used to report details about non-resident clients. It enables the Income Tax Department to obtain structured, standardized, and verifiable information to monitor cross-border investments, ensure tax compliance, and facilitate international information exchange.

2. Applicability (Who Should File) The form must be filed by:

Specified Funds (as defined under Rule 157).
Stock Brokers who deal with non-resident clients.

3. Frequency and Due Dates The statement must be furnished quarterly, specifically within 15 days from the end of each quarter:

Quarter 1 (April – June): On or before 15th July.
Quarter 2 (July – September): On or before 15th October.
Quarter 3 (October – December): On or before 15th January.
Quarter 4 (January – March): On or before 15th April.

4. Structure and Key Details Required The form is divided into sections to clearly segregate the reporting entity’s details from the non-resident’s particulars:

Part A (Particulars of the Specified Fund / Stock Broker): Captures the Name, Address, Category, Email, Contact number, and Permanent Account Number (PAN) of the filer. Note: PAN is strictly mandatory for the fund/broker (along with Aadhaar, if they have one).
Part B (Non-Resident Details): Captures the non-resident client’s Name, Email, Contact number, Country of residence, and foreign address. Importantly, it requires their Tax Identification Number (TIN). If the non-resident does not have a TIN, a unique identifying number issued by their home government must be provided. Note: The PAN or Aadhaar of the non-resident client is not required.
Verification: A formal declaration signed by the authorized signatory of the specified fund or stock broker, affirming the information is true and they are competent to submit it.

5. Mandatory Documents (Annexures) The only document required to be uploaded with Form 92 is Annexure A-1. This is a specific mandatory declaration obtained from each non-resident client as referred to in Rule 157(1)(c)(iii) or Rule 157(3)(b)(iii). No other supporting documents are required to be uploaded.

6. Important Filing Rules

Consolidated Reporting: A filer does not submit separate forms for each client. All non-resident clients dealt with during a specific quarter must be included in a single, consolidated Form 92 for that quarter.
100% Online: The form must be submitted electronically via the Income Tax e-Filing portal (under e-File → Income Tax Forms → File Income Tax Forms).
Tracking: Upon successful submission, an acknowledgement number is generated. The fund or broker can track the real-time status of their form (e.g., Submitted, Under Processing, Accepted, or Defective) directly on the e-Filing portal.

1: 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.
2: Who should file Form 092?
Ans: Specified Funds defined under Rule 157, and
Stock Brokers dealing with non-resident clients
3: 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

4: 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.
5: 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.
6: 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.
7: 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.
8: 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.
9: 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.
11: 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.
12: 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 eFiling portal and to the registered email ID and mobile number of the specified fund or stock broker.

Form 92 Income Tax Rules 2026 pdf download and Key points

Form 92 Income Tax Rules 2026 pdf download and Key points

Form 92 Income Tax Rules 2026 pdf download

Form No.92– Frequently Asked Questions

Guidance Note on Form 92