Foreign Direct Investment reporting requires shares issued to non residents under the FDI scheme be reported as liabilities. Where an Indian entity issues shares to non resident entities under the FDI framework, those issuances constitute Foreign Direct Investment and must be reported in the Annual Return on Foreign Liabilities and Assets under the Foreign Direct Investment in India (Liabilities) section.
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.
Foreign Direct Investment reporting requires shares issued to non residents under the FDI scheme be reported as liabilities.
Where an Indian entity issues shares to non resident entities under the FDI framework, those issuances constitute Foreign Direct Investment and must be reported in the Annual Return on Foreign Liabilities and Assets under the Foreign Direct Investment in India (Liabilities) section.
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