What is the ruling on wiping the white area behind the ears instead of wiping the head?
The obligation in ablution is to wipe some of the head; it is not a condition to wipe all of it. Wiping the white area behind the ears suffices for that. And Allah the almighty knows best.
Can I start fasting based on the moon sighting of another country?
You must follow the moon sighting of the country you are in.
Is Zakah due on the orphan`s money?
Yes, Zakah is due on the money of the orphan.
What is the ruling on fasting the six days of Shawwal?
Fasting the six days of Shawwal is Sunnah. The Prophet ﷺ said: "Whoever fasts Ramadan and then follows it with six days of Shawwal, it is as if they have fasted for a lifetime." [Narrated by Muslim]
This is because fasting one month of Ramadan is rewarded as fasting for ten months, and the six days are equivalent to sixty days, completing a full year of fasting.
