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Form No. 92

Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of of (Financial Year)

Prescribed under rule 157 · Rule 157

Part A: Particulars ofthe Specified Fund/Stock Broker

1.

Name:

(refer Note 1)

2.

Address:

(refer Note 2)

3.

Permanent Account Number (PAN):

4.

Category (Specified Fund/ Stock Broker)

5.

E-mail Id:

6.

Contact Number:

Country

Code

Number

7.

Other details to be provided as separate enclosure:

(attach as per

Note 3)

Part B: Details of non-resident referred to in rule 157(1) or (3)

Sl.

No.

Name (refer

Note 1)

E-mail Id

Contact

number

Address in

the Country

or region

outside In-

dia of which

the non- res-

ident is res-

ident (refer Note 2)

Tax Identifi-

cation Num-

ber, if any

Unique Number on the basis of which the non- resident is identified by the Government of that country or the specified territory of which he claims to be a resident (to be furnished if Tax Identification Number is not available)

1.

2.

(Repeat, if

required)

Verification

I, , hereby affirm that the information provided in this application is true and correct to the best of my knowledge. I have not concealed any relevant fact.

I am submitting this application in my capacity as (designation), holding PAN  and I am competent to verify and submit this application.

Place: Signature:

Date: Name:

Designation:

Notes:

1. The name shall include full name of the specified fund, stock broker or non-resident.

2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country and pin code/zip code.

3. With respect to Part A (Sl. No. 7), following details shall be provided as annexures, namely: —

An-

nex-

ure

Particulars

A-1

Declaration received from the non-resident as referred to in rule 157(1)(c)(iii) or (3)(b)(iii)].

4. Where region is a specified territory the same is to be mentioned.

5. Some of the information in the form would be pre-filled to the extent possible.

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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