Annual Performance Report requirement mandates yearly disclosure of overseas investment, repatriation and step down subsidiary details by investors. The APR framework mandates annual submission of Form APR by persons resident in India with ODI, reporting capital structure, control status, shareholding ... Summary
Annual Performance Report requirement mandates yearly disclosure of overseas investment, repatriation and step down subsidiary details by investors.
The APR framework mandates annual submission of Form APR by persons resident in India with ODI, reporting capital structure, control status, shareholding changes, two-year financials, repatriations, retained earnings, and SDS details; requires declarations confirming compliance with OI Regulations and Rule-based structural requirements, submission of share certificates to the AD bank within six months, auditor/chartered accountant certification on financial statements (audited or unaudited as applicable), and AD bank certification of document bona fides, with specified exemptions, filing deadlines and documentation standards.
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