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Annual Foreign Liabilities and Assets reporting, tracked within your wider calendar.
Foreign liabilities and assets
Investment received or made
Linked to FDI and ODI records
Foreign liabilities and assets
Financial and investment data
FDI, ODI, annual compliance
FLA reporting may apply to eligible Indian entities that have received or made foreign investment and have foreign assets or liabilities outstanding at the relevant financial year end.
Filing requires accurate financial and investment information, which may include foreign shareholder details, investment received and made, financial statements, share capital, reserves, liabilities, assets, and related data.
Entities with foreign investment received or made.
Foreign-owned subsidiaries with outstanding foreign liabilities or assets.
Companies with cross-border investment exposure.
The return may sometimes be filed on unaudited or provisional financials and revised later once audited financials are available, where applicable.
Eraqus helps clients check FLA applicability, organise financial and investment data, coordinate filing information, keep acknowledgements, and link the process to annual compliance, FDI records, ODI records, and bookkeeping.
Whether FLA applies for the relevant financial year.
Foreign shareholder and investment data.
Financial data.
Use of provisional financials and later revision, where applicable.
Connection with FDI, ODI, and annual compliance records.
FLA filing is an important annual item for entities with foreign investment exposure, and should be tracked carefully within the broader cross-border reporting calendar.
Eligible Indian entities that have received or made foreign investment and have foreign assets or liabilities outstanding at the relevant financial year end.
In some cases, yes, with a later revision once audited financials are available, where applicable.
Keeping an accurate, defensible record of foreign investment in an Indian entity.
Keeping an entity active, credible, and audit-ready through a disciplined annual cycle.
Reliable financial records that support tax, audit, funding, and decisions.
Describe where your business stands and what you plan next. The team will help you understand the structure, documentation, and compliance that fit your situation.
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