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<h1>Indian Entities Without FDI or Overseas Investments Exempt from Filing FLA Return for Reporting Year</h1> If an Indian company, LLP, or other entity has not received foreign direct investment (FDI) or made overseas investments in any previous or current year, and does not have any outstanding investments regarding inward and outward FDI as of the end of March of the reporting year, it is not required to submit the Foreign Liabilities and Assets (FLA) Return.