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<h1>Annual Return on Foreign Liabilities and Assets introduced; companies must report FDI inflows and overseas investments annually.</h1> The circular replaces Part B of Form FC GPR with a Annual Return on Foreign Liabilities and Assets to be submitted by Indian companies that received FDI or made overseas investments, using the prescribed format and definitions in the annexes, and directs AD Category I banks to notify their constituents; regulatory amendments under FEMA will follow.