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of <h1>Indian Companies Must Report Overseas Investments in FLA Return Under ODI Scheme for Equity Holdings Over 10%</h1> Direct investment abroad by Indian companies involves equity and/or participating preference shares in overseas entities under the Overseas Direct Investment Scheme. Such investments, whether in joint ventures or wholly owned subsidiaries, must be reported in the FLA return. If an Indian company holds 10% or more of the equity and participating preference shares in an overseas company, it is reported under ODI. Holdings of less than 10% are reported under DI. The Indian company is termed the Direct Investor (DI), and the overseas company is the Direct Investment Enterprise (DIE).
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