Tax Liability on pass-through funds

I am an NRI share holder of small company which is being wound up. There is a small amount of funds (capital invested and dividends) left in the account which needs to be distributed to the 3 shareholders. 2 of these shareholders are foreign citizens and we do not have all the documentation (FCGRP) to show the inward remittance from 2 foreign shareholders. Since the amount in question is not too large the other shareholders are fine that all the money is transferred to my account (approximately 10-20 Lakhs). All the money can be transferred to my account by the appointed liquidator after paying all the taxes. So, my questions are 1. Will there be any tax liability if the amount is transferred to my NRO account as all taxes are paid at source? 2. Do i need to declare this while ITR filing as this is pass thru funds and I plan to settle these shareholders with my USD funds abroad? 3.what kind of documentation is required for me to avoid any future hassles or queries from the income tax department Thank you in advance for your responses