ITR-6 filing: report passport if no foreign TIN, disclose foreign directorships, and follow Schedule FA/AL/CG rules. Non-resident taxpayers without a local TIN must report passport number and issuing country. Report foreign directorships and unlisted foreign shareholdings (also in Schedule FA) even if no Indian income arises. Listed overseas shares need not be reported as unlisted equity; delisted companies' PAN may be furnished or default 'NNNNN0000N' used. For gifts/mergers/bonus, cost/sale consideration may be zero since entries are for reporting only. Schedule FD covers only foreign-currency payments/receipts for business operations in India. ISIN/scrip-wise LTCG tools in the utility are optional; aggregate LTCG may be entered directly in Schedule CG.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITR-6 filing: report passport if no foreign TIN, disclose foreign directorships, and follow Schedule FA/AL/CG rules.
Non-resident taxpayers without a local TIN must report passport number and issuing country. Report foreign directorships and unlisted foreign shareholdings (also in Schedule FA) even if no Indian income arises. Listed overseas shares need not be reported as unlisted equity; delisted companies' PAN may be furnished or default "NNNNN0000N" used. For gifts/mergers/bonus, cost/sale consideration may be zero since entries are for reporting only. Schedule FD covers only foreign-currency payments/receipts for business operations in India. ISIN/scrip-wise LTCG tools in the utility are optional; aggregate LTCG may be entered directly in Schedule CG.
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