Reporting obligations for foreign investment require specified RBI forms and mandated filings for different instrument types and transfers. Regulation 4 sets out that various classes of foreign investment transactions must be reported to the Reserve Bank in specified forms: Form FC-GPR for FDI equity issues, annual FLA returns for foreign liabilities and assets, Form FC-TRS for designated transfers of equity between residents and non-residents and across repatriability, and separate forms for ESOPs, depository receipts, LLP contributions/transfers, purchases/transfers by portfolio and non-resident investors on exchanges, units of investment vehicles, downstream investments, and convertible notes, with reporting responsibilities and timelines prescribed and filings generally made through Authorised Dealer banks.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reporting obligations for foreign investment require specified RBI forms and mandated filings for different instrument types and transfers.
Regulation 4 sets out that various classes of foreign investment transactions must be reported to the Reserve Bank in specified forms: Form FC-GPR for FDI equity issues, annual FLA returns for foreign liabilities and assets, Form FC-TRS for designated transfers of equity between residents and non-residents and across repatriability, and separate forms for ESOPs, depository receipts, LLP contributions/transfers, purchases/transfers by portfolio and non-resident investors on exchanges, units of investment vehicles, downstream investments, and convertible notes, with reporting responsibilities and timelines prescribed and filings generally made through Authorised Dealer banks.
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