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<h1>Indian Residents Must Report Overseas Investments Through Authorized Banks, Providing Comprehensive Financial Details and Annual Performance Reports</h1> Regulatory provisions mandate reporting requirements for overseas investments by Indian residents. Reporting must be done through designated authorized dealer banks within specified timeframes. Key reporting obligations include financial commitments, disinvestments, restructuring, and portfolio investments. Annual Performance Reports are required for equity investments, with exceptions for minority holdings and entities under liquidation. Entities must submit annual returns on foreign liabilities and assets to the Reserve Bank of India as per prescribed guidelines.