Let
be a compact connected CR manifold of dimension
,
. Let
be a paracompact CR manifold with a transversal CR
-action, such that there
is a discrete group
acting freely on
having
.
Based on an asymptotic formula for the Fourier components of the heat kernel with respect
to the
-action,
we establish the Morse inequalities for Fourier components of reduced
-Kohn–Rossi
cohomology with values in a rigid CR vector bundle over
. As a
corollary, we obtain the Morse inequalities for Fourier components of Kohn–Rossi cohomology
on
which were obtained by Hsiao and Li (2016) by using Szegő kernel method.