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of <h1>Entities Must Submit APR and FLA Reports Separately Under FEMA 1999; Monitored by Different RBI Departments.</h1> The Annual Performance Report (APR) for Overseas Direct Investment (ODI) and the Annual Return on Foreign Liabilities and Assets (FLA) are distinct submissions required under the Foreign Exchange Management Act (FEMA) 1999. Each is monitored by separate departments within the Reserve Bank of India (RBI). Entities must submit both reports if applicable. For further details on APR, refer to the RBI's Master Direction on Reporting under FEMA 1999.
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