FEMA

Annual Performance Report (APR) Filing in India: A Complete Guide

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Introduction The Annual Performance Report (APR) is a key compliance requirement for Indian entities that have invested in overseas joint ventures (JVs) and wholly owned subsidiaries (WOSs). This report must be submitted to the Reserve Bank of India (RBI) via an Authorized Dealer (AD) Bank under the Foreign Exchange Management Act (FEMA), 1999. Failure to […]

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FEMA

Foreign Liabilities and Assets (FLA) Return: A Detailed Guide

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The Foreign Liabilities and Assets (FLA) Return is an essential compliance requirement under the Foreign Exchange Management Act (FEMA), 1999, for all entities in India that have received Foreign Direct Investment (FDI) or made Overseas Direct Investment (ODI). It helps the Reserve Bank of India (RBI) maintain records of foreign investments and liabilities, ensuring that […]

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