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of <h1>Indian Entities with No FDI Investments by March End Exempt from Filing Annual FLA Return Under FEMA 1999.</h1> If an Indian entity has no outstanding investments related to inward or outward Foreign Direct Investment (FDI) as of the end of March in the reporting year, it is not required to submit the Annual Return on Foreign Liabilities and Assets (FLA) under FEMA 1999.
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