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    <title>Guidance Note – Form 92</title>
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    <description>Quarterly reporting in Form 92 requires specified funds and stock brokers dealing with non-resident clients to furnish standardised information under Rule 157 through the Income-tax Department&#039;s electronic filing system. The form is submitted quarterly, may include multiple non-residents in one return, and is intended to support monitoring, compliance, verification of residency particulars, and information exchange for cross-border investments. Form 92 uses a structured Part A and Part B format, requires Annexure A-1 declarations from each non-resident, and calls for PAN details of the filer, with no other supporting documents to be uploaded.</description>
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    <pubDate>Mon, 30 Mar 2026 16:41:27 +0530</pubDate>
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      <description>Quarterly reporting in Form 92 requires specified funds and stock brokers dealing with non-resident clients to furnish standardised information under Rule 157 through the Income-tax Department&#039;s electronic filing system. The form is submitted quarterly, may include multiple non-residents in one return, and is intended to support monitoring, compliance, verification of residency particulars, and information exchange for cross-border investments. Form 92 uses a structured Part A and Part B format, requires Annexure A-1 declarations from each non-resident, and calls for PAN details of the filer, with no other supporting documents to be uploaded.</description>
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