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<h1>New Online System for Filing Annual Return on Foreign Liabilities and Assets Replaces Email Reporting Since June 2019</h1> Companies, LLPs, and other entities can access the format for the Annual Return on Foreign Liabilities and Assets (FLA Return) through a web-based system. Since June 2019, the traditional email-based reporting system has been replaced by this online format. Detailed guidelines, general instructions, and definitions related to the FLA Return are available, as noted in the circular dated June 28, 2019, on the Reserve Bank of India's website.