Income tax liability on pass through funds

I am  a 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 share holders. 2 of these shareholders are foreign citizens and we do not have all the documentation (FCGRP) to show the inward remmitance from 2 foriegn share-holders. Since the amount in question is not too large the other share-holders 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 question is

1. Will there be any tax laibility 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 shareholder  with my USD funds abroad. 
3. what kind of documentation is required for me to avoid any future hassles or queries from my the income tax department

Thank you in advance for  you responses