Reporting requirements for overseas investment require AD bank filings and annual performance and foreign assets returns. Regulation 10 requires residents in India to report overseas investment transactions through the designated AD bank in the Reserve Bank's format, including financial commitments at the time of remittance or commitment, disinvestments and restructurings within short prescribed windows, and half yearly reporting for Overseas Portfolio Investment transfers or acquisitions. Entities holding ODI equity must submit an Annual Performance Report based on audited or certified statements, with the largest resident investor filing where multiple residents hold interests; an Annual Return on Foreign Liabilities and Assets must also be submitted to the Reserve Bank, subject to limited exemptions.
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 requirements for overseas investment require AD bank filings and annual performance and foreign assets returns.
Regulation 10 requires residents in India to report overseas investment transactions through the designated AD bank in the Reserve Bank's format, including financial commitments at the time of remittance or commitment, disinvestments and restructurings within short prescribed windows, and half yearly reporting for Overseas Portfolio Investment transfers or acquisitions. Entities holding ODI equity must submit an Annual Performance Report based on audited or certified statements, with the largest resident investor filing where multiple residents hold interests; an Annual Return on Foreign Liabilities and Assets must also be submitted to the Reserve Bank, subject to limited exemptions.
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