Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeMoney HacksEntities with Foreign Investment Must File FLA Return with RBI by July...

Entities with Foreign Investment Must File FLA Return with RBI by July 15, 2025

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

This filing, required under the Foreign Exchange Management Act (FEMA), must be completed by July 15, 2025. The obligation applies to all companies, LLPs, Alternative Investment Funds (AIFs), and other entities that have either received Foreign Direct Investment (FDI) or made Overseas Direct Investment (ODI) in the previous financial years, including the current year, or have outstanding foreign assets or liabilities as of March 31, 2025.

Importantly, the return must be filed even if there have been no changes in the foreign assets or liabilities during the year, or if the entity has not received any FDI or made any ODI in the current financial year but had such balances in earlier years.

To facilitate timely and accurate filing, entities are required to provide the Audited or provisional financial statements as of March 31, 2025, Details of foreign investments, both inward and outward and Shareholding pattern, including details of foreign investors, if applicable

Non-compliance with this requirement can attract penalties under FEMA and may impact the entity’s ability to conduct foreign transactions or complete future regulatory filings. Entities are advised to coordinate with their compliance or finance teams and ensure that the FLA Return is filed within the prescribed timeline.

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST Registration Cancellation Quashed Over Missing Verification Report And Unexplained Retrospective Effect: Karnataka High Court

The Karnataka High Court has set aside an order cancelling a firm’s GST registration...

Internal Departmental Delays Can’t Extend GST Refund Appeal Deadline: Karnataka High Court

The Karnataka High Court has dismissed the department’s appeal in a dispute involving recovery...

GST Officer Blocks Rs. 1.61 Crore ITC Beyond His Powers; Allahabad High Court Orders Review Of Similar Cases

The Allahabad High Court has directed the Commissioner, State Tax, to examine whether officers...

GST Recovery Put on Hold as Allahabad HC Flags Substantial Question of Law Over Portal Upload, Communication of Orders

The Allahabad High Court has taken serious note of concerns relating to the chronology...

More like this

GST Registration Cancellation Quashed Over Missing Verification Report And Unexplained Retrospective Effect: Karnataka High Court

The Karnataka High Court has set aside an order cancelling a firm’s GST registration...

Internal Departmental Delays Can’t Extend GST Refund Appeal Deadline: Karnataka High Court

The Karnataka High Court has dismissed the department’s appeal in a dispute involving recovery...

GST Officer Blocks Rs. 1.61 Crore ITC Beyond His Powers; Allahabad High Court Orders Review Of Similar Cases

The Allahabad High Court has directed the Commissioner, State Tax, to examine whether officers...