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<h1>Entities with FDI or overseas investments must submit FLA Return under Companies Act 2013, section 1(4) by deadline.</h1> Entities required to submit the Foreign Liabilities and Assets (FLA) Return include those that have received foreign direct investment (FDI) or made overseas investments in the current or previous years, holding foreign assets or liabilities. This includes companies as defined under section 1(4) of the Companies Act, 2013, Limited Liability Partnerships (LLPs) registered under the LLP Act, 2008, and other entities such as SEBI-registered Alternative Investment Funds (AIFs), partnership firms, and public-private partnerships (PPPs).