Schedule FA (Indian return, foreign assets)

The part of the Indian income tax return where a resident lists foreign assets and income from any source outside India. The Income Tax Department's ITR-2 manual says it need not be filled by a person who is not ordinarily resident or is a non-resident, so it becomes relevant in the first year you are resident and ordinarily resident. Foreign income and the tax relief claimed for foreign tax paid go on Schedules FSI and TR.