FLA return reporting: submit provisional unaudited figures on time, then seek RBI approval to revise with audited numbers. Submit the FLA return on time with provisional/unaudited numbers; when audited figures are ready, request RBI approval to revise the filed return and, after approval, re submit the revised return via the FLAIR portal replacing provisional figures with audited numbers.
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.
FLA return reporting: submit provisional unaudited figures on time, then seek RBI approval to revise with audited numbers.
Submit the FLA return on time with provisional/unaudited numbers; when audited figures are ready, request RBI approval to revise the filed return and, after approval, re submit the revised return via the FLAIR portal replacing provisional figures with audited numbers.
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