Forms › Search, Seizure & Information Gathering › Form 92

Form 92 — Quarterly statement by specified fund / stock broker for non-residents

Compiled — pending CBDT Appendix III cross-check K · Search, Seizure & Information Gathering
Replaces old Form 49BA. Under the Income-tax Act, 2025, this compliance now uses Form 92.
New form numberForm 92
Old form number49BA
Act 2025 referenceNon-resident
CategoryK · Search, Seizure & Information Gathering
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 92?

Form 92 is the Income-tax Act, 2025 form titled “Quarterly statement by specified fund / stock broker for non-residents”. It replaces the earlier Form 49BA used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Search, Seizure & Information Gathering category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 92, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 49BA?

Under the Income-tax Act, 2025, old Form 49BA is replaced by Form 92 — Quarterly statement by specified fund / stock broker for non-residents. It applies to Tax Year 2026-27 onwards.

From when does Form 92 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 82 (was 45)
Warrant of authorisation (search)
Form 83 (was 45A)
Warrant of authorisation
Form 84 (was 45B)
Warrant of authorisation
Form 85 (was 6C)
Application (search / requisition)
Form 86 (was 45C)
Warrant of authorisation
Form 87 (was 45D)
Information to be furnished to income-tax authority
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.