Overseas direct investment reporting under Form ODI: funding disclosures, remittance reporting, auditor certification, and annual performance reports. Form ODI establishes the filing and documentary requirements for Indian parties making overseas direct investments under Notification No. FEMA 120/RB-2004. It requires Part I disclosure of parties, proposed capital and detailed funding methods (cash remittance, capitalization, ADR/GDR, ECB/FCCB, share swaps, SPV funding), declaration of investigations and exporter status, and identification of financial commitments (equity, loan, guarantees). Parts II-IV record remittances, annual performance reports certified by statutory auditors, and reporting on disinvestment/closure, with AD bank certification and prescribed supporting documents for approval cases.
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.
Overseas direct investment reporting under Form ODI: funding disclosures, remittance reporting, auditor certification, and annual performance reports.
Form ODI establishes the filing and documentary requirements for Indian parties making overseas direct investments under Notification No. FEMA 120/RB-2004. It requires Part I disclosure of parties, proposed capital and detailed funding methods (cash remittance, capitalization, ADR/GDR, ECB/FCCB, share swaps, SPV funding), declaration of investigations and exporter status, and identification of financial commitments (equity, loan, guarantees). Parts II-IV record remittances, annual performance reports certified by statutory auditors, and reporting on disinvestment/closure, with AD bank certification and prescribed supporting documents for approval cases.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
