Foreign-asset disclosure checker
If you are Ordinarily Resident, Schedule FA is mandatory for every foreign asset — even one that earned no income. Non-disclosure is a Black Money Act offence, not just an income-tax slip.
Schedule FA disclosure: MANDATORY.
Aggregate non-immovable holdings of ₹5,00,000 are within the ₹20L relaxation — the ₹10L/year non-disclosure penalty under Black Money Act s.43 does NOT apply, BUT Schedule FA disclosure is still mandatory.
Full guide: foreign assets and the Black Money Act →
NOT financial advice - seek advice from a professional for your specific situation
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