Foreign trade · Cross-industry
RBI foreign liabilities and assets return
Applies to: Entity with reportable foreign investment · India
Resident entities with reportable outstanding inward or outward direct investment should assess the annual FLA requirement, including cases with no new investment during the year. Check any reporting-year extension; this is the ordinary annual date.
Preparation, sources & guidance for RBI foreign liabilities and assets return
Prepare: Reconcile foreign assets/liabilities and report through FLAIR; follow RBI instructions for unaudited figures and subsequent revision.
Record type: Recurring rule
RBI: Annual Return on Foreign Liabilities and Assets under FEMA (updated 1 July 2026)
Related guidance for RBI foreign liabilities and assets return →
No dated extension is recorded for this entry. This does not establish that no extension applies; check current notifications.
