If a company / LLP / Others did not receive FDI or made overseas investment in any of the previous year(s) including the current year, do we need to submit the FLA return?
Annual Return on FLA - Registration guidelines - General Instructions and Definitions - As on July 21, 2021
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
FLA return obligation ends where a company has no outstanding inward or outward FDI at the reporting year end. If an Indian company, LLP or other entity has no outstanding investment in respect of inward or outward FDI as on end March of the reporting year, the entity need not submit the FLA Return.
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 obligation ends where a company has no outstanding inward or outward FDI at the reporting year end.
If an Indian company, LLP or other entity has no outstanding investment in respect of inward or outward FDI as on end March of the reporting year, the entity need not submit the FLA Return.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
