Foreign Liabilities and Assets return required for entities holding foreign assets or liabilities after FDI or overseas investment.

The FLA annual return must be filed by entities that have received FDI or made overseas investments and therefore hold foreign assets or liabilities. Applicable entities include companies, Limited Liability Partnerships, and other structures such as SEBI registered AIFs, partnership firms and public-private partnerships that report foreign assets or liabilities on their balance sheets.

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