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          FEMA

          Where can company / LLP / Others get the format of Annual Return on Foreign Liabilities and Assets (FLA Return)?

          Annual Return on FLA - Registration guidelines - General Instructions and Definitions - As on July 21, 2021

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          Annual FLA Return format moved to web-based FLAIR portal; entities must use it for submissions. The format and email-based reporting mechanism for the Annual FLA Return have been replaced by submission through the FLAIR web-portal from June 2019; entities must follow the portal registration guidelines, general instructions and definitions, with reference materials consolidated as on July 21, 2021.
                            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.

                                  Annual FLA Return format moved to web-based FLAIR portal; entities must use it for submissions.

                                  The format and email-based reporting mechanism for the Annual FLA Return have been replaced by submission through the FLAIR web-portal from June 2019; entities must follow the portal registration guidelines, general instructions and definitions, with reference materials consolidated as on July 21, 2021.


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