401K reporting in ITR2 schedule FA

I think it would be Section B because none of the others fit well. The definition of 'Capital Asset' per Section 2(14) of the Income Tax Act doesn't seem to cover such 401k accounts (https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx ). So, Section D doesn't seem to be a perfect fit. Section A2 (foreign custodial accounts) appears to fit but some of the fields like the last three aren't consistent with a 401k kind of account. Section E's intent appears to be for those accounts that are owned by others but where you have signing authority. On the other hand, Schedule B (Details of Financial Interest in any Entity) is generic enough to fit. The institution maintaining the 401k account would meet the definition of a "Financial Institution". Unfortunately, Section 2 of the Act which deals with definitions doesn't define things like "Depository Account", "Custodial Account", "Financial Institution", etc. These are instead defined in Section 114F and also elaborated with similar language in/for the DTAAs. 

https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/ITR114F.htm#:~:text=%22custodial%20account%22%20means%20an%20account,(i)

Thanks Nineth!  FA Sectioin A2 seems correct !