Format pack, 3 formats · FV08-N6

Deemed Dividend, Cash Loans, Unexplained Credits and the Source of Foreign Money

Money moving between an Indian company and its foreign shareholders, lenders and group companies is examined by the Assessing Officer under four income-tax headings and by FEMA and PMLA under one question, whose money is it, and the answer has to be on the file the day the money moves.

Length
6 pages
Blanks to fill
131
Files
Word and PDF
Law stated to
16 September 2026

The 3 formats inside

  1. 1Source-of-funds evidence pack checklist, foreign money into the companys.102 ITA 2025 · FEMA · PMLA · Press Note 2 of 202669 blanksOn its own₹149
  2. 2Confirmation letter from a foreign investor or lenders.102 ITA 2025 · FEMA · PMLA44 blanksOn its own₹149
  3. 3Screening note, advance or payment to a shareholder or group companys.2(40)(e) ITA 2025 · FEMA · ss.185-186 Companies Act · ss.161-17321 blanksOn its own₹149

Read the opening

The first part of “Source-of-funds evidence pack checklist, foreign money into the company”, as it downloads. Blanks are highlighted.

One checklist per investor or lender per tranche — file with the allotment or loan papers

EVIDENCE PACK — NATURE AND SOURCE OF FUNDS RECEIVED FROM A PERSON RESIDENT OUTSIDE INDIA

Company: [Company's name] · CIN [Company's CIN] · PAN [Company's PAN]
Investor / lender: [Investor's or lender's name] · Country [Investor's or lender's country] · Type [company / fund / individual NRI / foreign bank / group company]
Nature of receipt: [equity instruments / ECB / deposit / other] · Amount: [currency and amount] = Rs [Amount received (Rs)] · Date of credit: [Date of credit]

11 more paragraphs and tables follow in the full format.

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