FOREIGN EXCHANGE MANAGEMENT (TRANSFER OR ISSUE OF SECURITY BY A PERSON RESIDENT OUTSIDE INDIA) REGULATIONS, 2000 (From Regulation 1 to Regulation SCHEDULE 11)
Annual Return on Foreign Liabilities and Assets requires detailed disclosure and valuation of foreign investments and exposures under FEMA. Annexure E prescribes the Annual Return on Foreign Liabilities and Assets for Indian companies, requiring detailed disclosure of company identification and financials, non-resident holdings, and categorized foreign liabilities and assets. Reporting is organized into blocks for FDI (10%+ and <10%), portfolio investment, direct investment abroad, and other investments with unrelated parties. The form mandates valuation rules (market value for listed securities; Own Fund/Book Value for unlisted), use of end March exchange rates, country- or investor-wise consolidation, reconciliation across sections, and an authorised declaration confirming legal and AML/UAPA compliance.
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Provisions expressly mentioned in the judgment/order text.
Annual Return on Foreign Liabilities and Assets requires detailed disclosure and valuation of foreign investments and exposures under FEMA.
Annexure E prescribes the Annual Return on Foreign Liabilities and Assets for Indian companies, requiring detailed disclosure of company identification and financials, non-resident holdings, and categorized foreign liabilities and assets. Reporting is organized into blocks for FDI (10%+ and <10%), portfolio investment, direct investment abroad, and other investments with unrelated parties. The form mandates valuation rules (market value for listed securities; Own Fund/Book Value for unlisted), use of end March exchange rates, country- or investor-wise consolidation, reconciliation across sections, and an authorised declaration confirming legal and AML/UAPA compliance.
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