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 ... Summary
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.
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