Hello @Hemantha_Raju,
Welcome to the community!
Foreign assets need to be reported if they were held at any time during the calendar year ending 31st December.
So, even if you sold all your foreign equities during the year, if you held any of them between 1st Jan 2024 and 31st Dec 2024, you must report them under Schedule FA. In such cases, the closing balance would be zero.
Hope this clarifies!