Overview
The FLA return is frequently overlooked and its omission is a common FEMA non-compliance. We compile the required financial data and file your FLA return correctly and on time through the RBI FLAIR portal.
As long as a foreign investment position exists, the FLA return is required every year.
What's included
- Data compilation from audited/provisional accounts
- FLAIR portal filing
- Acknowledgement
- Reminder for the next cycle
Frequently asked questions
Who must file the FLA return?
Any company, LLP or eligible entity holding foreign assets or liabilities from FDI or ODI.
When is it due?
By 15 July each year (based on the previous financial year), with a revised filing later if final accounts differ.
Do we file even with no new transaction?
Yes — as long as a foreign investment position exists, the FLA return is required annually.
Talk to us about FLA Return Filing.
Rashmi K.S. & Associates · Practising Company Secretaries · Balewadi, Pune
