ODI • APR
ODI Compliance and Annual Reporting Support
Never miss an ODI filing deadline — APR, Form ODI, FLA and ongoing FEMA/RBI reporting handled by our cross-border compliance team.
Part of our Global Expansion advisory. For background on the rules, read our ODI Compliance Guide for Indian Companies.
APR — Annual Performance Report
- Mandatory for every Indian party with an overseas JV/WOS.
- Covers financial performance, shareholding, repatriations and key transactions.
- Filed annually through the AD-bank based on audited overseas financials.
- Non-filing leads to compounding exposure and restrictions on further ODI.
Form ODI — Transaction Reporting
- Part I — initial investment and UIN allotment.
- Part II — APR submission.
- Part III — disinvestment, closure and repatriation.
- Required for every change in financial commitment, shareholding or structure.
FLA Return & Other Filings
- FLA return — annual reporting of foreign liabilities and assets, includes overseas investments.
- Linkage between FLA, APR and audited financials must reconcile.
- Other FEMA reporting for guarantees, loans and balance-sheet changes.
- Ongoing obligations tracked on our compliance calendar with advance reminders.
Stay Ahead of Every ODI Filing
We track APR, Form ODI and FLA deadlines so you don't have to.