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            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.

            <h1>Direct investment abroad reporting requires shareholding-based classification and specific FLA return reporting under the Overseas Direct Investment framework.</h1> Direct investment abroad by Indian companies-investment in equity and/or participating preference shares of an overseas enterprise-must be reported in Section IV of the FLA return. If the Indian company holds ten per cent or more of combined equity and participating preference shares, report as ODI under item 1.b (claims on direct investment enterprise); if less than ten per cent, report as DI under item 2.b. The Indian company is the Direct Investor and the overseas entity is the Direct Investment Enterprise for reporting.

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