For individuals

NRI? HNI? Individual taxpayer?
You have obligations beyond ITR.

122 compliance obligations apply to individuals. Most people know about 5.

Income Tax

Capital Gains

Section 112A — LTCG on listed equity above ₹1.25 lakh

Section 111A — STCG on listed equity at 20%

Advance tax on capital gains (15th of each quarter)

Schedule CG disclosure in ITR-2 / ITR-3

Cost Inflation Index application for unlisted assets

FATCA / CRS

Schedule FA — mandatory disclosure of all foreign assets

FATCA / CRS reporting by financial institutions (you're the data)

Foreign bank accounts, immovable property, equity interests

Penalty: ₹10 lakh for undisclosed foreign income

Black Money Act prosecution for willful non-disclosure

FEMA / RBI

FEMA declarations on residential status change

NRE / NRO account compliance and repatriation limits

Form 15CA / 15CB for foreign remittances

LRS (Liberalised Remittance Scheme) — $250K annual cap

Tax residency certificate for DTAA benefits

Section 6 residential status determination (182-day rule)

HNI

TCS on foreign remittance above ₹7 lakh (20% above threshold)

Angel tax under Section 56(2)(viib) for unlisted share premiums

Succession and estate planning compliance

SFT (Statement of Financial Transactions) — Form 61A triggers

Advance tax obligations on investment income

Gift tax implications under Section 56(2)(x)

122

compliance obligations apply to individuals.

Most people know about 5.

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