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The Income Tax Department has issued detailed FAQs on the newly introduced Form 092, a quarterly reporting form applicable to specified funds and stock brokers dealing with non-resident clients. Here are the key questions and answers explained in simple terms Q1. What is Form 092? Form 092 is a
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Form 092 is a mandatory quarterly statement for specified funds and stock brokers to report details of their non-resident clients, as per Rule 157 of the Income-tax Rules, 2026.
Specified Funds and Stock Brokers dealing with non-resident clients are required to file Form 092. Any reporting entity covered under Rule 157 must comply.
Form 092 must be filed within 15 days of the end of each quarter. For example, the Q1 filing (April-June) is due by July 15th.
Form 092 is filed online via the Income Tax e-Filing portal under 'e-File' > 'Income Tax Forms' > 'File Income Tax Forms' > 'Form 092'.
No, PAN or Aadhaar is not mandatory for non-resident clients. However, the PAN of the specified fund or stock broker is compulsory.
Yes, all non-resident clients dealt with during the quarter can be included in a single Form 092 filing.
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