PAN/Aadhaar requirement exemption for eligible foreign investors transacting in IFSC listed assets, subject to identity and reporting obligations. Exemption from PAN/Aadhaar requirements is provided for non resident eligible foreign investors who transact only in specified listed capital assets on recognised IFSC stock exchanges with consideration payable in foreign currency, subject to (i) no other income in India and (ii) furnishing name, e mail, contact number, foreign address, declaration of residency, and Tax Identification Number or alternate government issued unique identification to the stock broker. The stock broker must upload the residency declaration and electronically furnish a quarterly statement to tax authorities within fifteen days from quarter end.