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<h1>Companies with outstanding FDI or ODI must file FLA return annually by July 15, even without new investments.</h1> If a company has not received fresh Foreign Direct Investment (FDI) or made overseas direct investment (ODI) in the latest year but still has outstanding FDI or ODI, it must submit the Foreign Liabilities and Assets (FLA) return annually by July 15. The requirement to submit the FLA return persists as long as there is any outstanding FDI or ODI reflected in the company's balance sheet.