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of <h1>Indian companies must repatriate foreign investment receivables within 60 days and submit annual performance reports</h1> Under FEMA regulations, entities making foreign investments must obtain investment evidence within six months of remittance. All receivables including dividends and royalties must be repatriated within 60 days of becoming due. Annual Performance Reports based on audited accounts must be submitted through authorized dealers by specified dates. Companies must file Annual Returns on Foreign Liabilities and Assets to the Reserve Bank. Where host country laws don't require auditing, unaudited accounts may be accepted with statutory auditor certification and board ratification, except for FATF-observed jurisdictions.
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