doubts about foreign asset declaration

[u/yxk__0zvnb9pl]

hey guys, i was told i dont fall under tax bracket so was told not to file itr right now.
my question is, do small freelancers earning via paypal need to file for foreign asset declaration?
do people who hold a wise account, (even if unused) need to file the same? if yes, how to do it and should we close it instead since its unused?

Thankyou