The article explains that the FLA Return is a position-based FEMA compliance triggered by outstanding foreign investments, not by transactions. It also clarifies filing timelines, reporting requirements, and RBI’s latest guidance.
The Reserve Bank of India has notified the “Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026” vide Notification No. FEMA 3(R)(5)/2026-RB dated 9th February 2026 effective immediately upon publication in the Official Gazette. The Reserve Bank of India hereby makes the following amendments to the Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 […]
Explore changes in Annual Performance Report (APR) compliance rules post introduction of Overseas Investment 2022. Learn about filing, exceptions, and penalties.
In this article we shall discuss briefly about taxability and FEMA regulations in relation to Indian resident’s investment in LLC and Inc. in USA INC. INTRODUCTION Inc. is an abbreviation for Incorporated when it is used after a company’s name. Inc. is a corporate body which issue shares of stock to their owners, who are called shareholders. […]
With the aim of diversifying the business abroad, Overseas direct investments (ODI) are undertaken as significant means for developing economies and emerging markets where companies need funding and expertise to expand their international sales. The importance of ODI can be accurately measured by the innumerable benefits like better economic co-operation, economic integration, growth of capital etc.
In this article, we have tried to focus on the basic concepts that will enlighten about achieving the technical know- how and the provisions before making such Investment.
