Modification of FLA returns permitted with prior central bank approval, allowing amendment of previously submitted filings. Entities may amend an already-submitted Annual Return on Foreign Liabilities and Assets (FLA) provided they obtain prior approval from the central banking authority; amendments require authorization before the modified return takes effect.
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.
Modification of FLA returns permitted with prior central bank approval, allowing amendment of previously submitted filings.
Entities may amend an already-submitted Annual Return on Foreign Liabilities and Assets (FLA) provided they obtain prior approval from the central banking authority; amendments require authorization before the modified return takes effect.
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