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Annual Return on Foreign Liabilities and Assets (FLA Return)

Dated 21th October, 2015 | Copy Of | Notification No. A.P. (DIR Series) Circular No.22 | To All Authorised Dealer Category-I banks Annual Return on Foreign Liabilities and Assets (FLA Return) – Reporting by Limited Liability Partnerships Attention of Authorised Dealers Category-I (AD Category-I) banks is invited to A.P. (DIR Series) Circular No.145 dated June 18, 2014 prescribing the format for filing of FLA return by Indian companies. 2. In order to capture the statistics relating to Foreign Direct Investments (FDI), both inward and outward, by Limited Liabilities Partnerships (LLPs) in India, it has been decided that henceforth, all LLPs that have received FDI and/or made FDI abroad (i.e. overseas investment) in the previous year(s) as well as in the current year, shall submit the FLA ...