The Reserve Bank of India (RBI) on March 25, 2026, issued FAQs on Annual Return on Foreign Liabilities and Assets (FLA) under FEMA, 1999.
The Foreign Liabilities and Assets (FLA) Return, mandated under FEMA, 1999, must be filed annually by all Indian-resident entities such as companies, LLPs, AIFs, and partnership firms that have outstanding Foreign Direct Investment (FDI) and/or Overseas Direct Investment (ODI) as on March 31. The return is submitted through the RBI’s FLAIR portal, while AIFs can obtain the format via email.
The data submitted is kept confidential and used by the RBI in aggregated form for compiling India’s Balance of Payments (BoP), International Investment Position (IIP), and global investment surveys under the IMF framework. Entities must ensure accuracy of the data and file revised returns if any corrections are required.
Kindly find the FAQs attached to the document provided below.
