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of <h1>Indian Entities Must Submit Annual Performance Report for Foreign Investments with Financial Details</h1> The Annual Performance Report (APR) Form APR (Annex II) is a document required for reporting the performance of foreign entities in which Indian entities or individuals have investments. It includes details such as the capital structure, changes in shareholding, financial position, repatriation of funds, and information on step-down subsidiaries (SDS). The form must be submitted annually based on audited or unaudited financial statements, depending on control and local jurisdiction requirements. It requires certification by statutory auditors or chartered accountants and verification by authorized dealer banks. Specific instructions guide the completion and submission of the form to ensure compliance with Foreign Exchange Management regulations.
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