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of <h1>Entities Must Use FLAIR Portal to Revise Past FLA Returns Under FEMA 1999; RBI Approval Required</h1> To revise a previous year's Annual Return on Foreign Liabilities and Assets (FLA) under FEMA 1999, entities must log into the FLAIR portal. After logging in, navigate to the 'ONLINE FLA FORM' section via the MENU tab, and select the option to request approval for revising the FLA form for the previous year. Submit the request and wait at least one working day for approval from the Reserve Bank of India (RBI). The request status can be checked under the 'Multiple Year Enable Screen' in the menu. Once approved by the Department of Statistics and Information Management (DSIM), the entity can proceed with revising the return.
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