Overview
We advise on eligibility and limits, complete the initial reporting for the investment, and keep you compliant with the recurring Annual Performance Report (APR) for as long as the investment is held.
So your overseas investment stays reported year after year, not just at the start.
What's included
- Eligibility & structure advice
- Form FC / initial reporting via AD Bank
- UIN tracking
- Annual Performance Report (APR) filing
How we approach it
Frequently asked questions
What is ODI?
Investment by an Indian party in the equity or capital of a foreign entity, governed by FEMA's overseas investment rules.
What is an APR?
An Annual Performance Report on the overseas investment, filed each year while the investment is held.
Is there an investment limit?
Yes — overseas investment is subject to limits linked to net worth and the applicable route; we assess this upfront.
What is a UIN in the context of ODI?
The Unique Identification Number allotted by the RBI to an overseas investment upon initial reporting, used to track it through its life including the annual APR.
Can an individual make an ODI, or only companies?
Both resident individuals and Indian entities can make overseas investments under FEMA's overseas investment rules, subject to different limits and conditions.
What happens if the APR is not filed for a few years?
Continued non-filing can be treated as a FEMA contravention and may need to be regularised through compounding before further overseas remittances are permitted.
Talk to us about ODI Compliance.
Rashmi K.S. & Associates · Practising Company Secretaries · Balewadi, Pune